Orientasi Etika, Faktor Situasional dan Pengambilan Keputusan Etis dengan Komitmen Profesional Sebagai Pemoderasi
Abstract
This study aims to empirically prove the effect of ethical orientation and situational factors on ethical decision making of tax consultants in Bali with professional commitment as a moderating variable. The research population of tax consultant members who are registered with the Indonesian Tax Consultants Association (IKPI) for the Bali Region is 278 people. The sampling technique used is saturated sampling technique with a total sample of 278 people. The research data was collected by distributing questionnaires and processed using the Partial Least Square (SEM-PLS) tool. The results of the analysis showed that ethical orientation of idealism, current information, moral intensity had a positive effect on ethical decision-making, while the ethical orientation of relativism, risk preference had a negative effect. on ethical decision making. In addition, professional commitment weakens the influence of ethical idealism orientation on ethical decision making, professional commitment strengthens the influence of relativism ethical orientation, and the current information on ethical decision making. Meanwhile, professional commitment cannot moderate the effect of risk preference and moral intensity on ethical decision making. The implications for tax consultants are to pay more attention to their ethical orientation and to pay attention to situational factors in order to create decisions that pay attention to ethics.
Keywords: Ethical Decisions; Ethics; Situational Factors; Professional Commitment
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References
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Rahyuda, K. (2016). Metode Penelitian Bisnis, Udayana University Press, Denpasar.
Ratnawati, M. M., & Budiartha, I. K. (2021). Dampak Locus of Control dan Komitmen Profesional terhadap Perilaku Etis Auditor dalam Situasi Konflik.E-Jurnal Akuntansi, 31(4), hal.809-821.
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Schwartz, M. S. (2017). Business Ethics an Ethical Decision-Making Approach. JohnWiley & Sons, Inc. UK.
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Tan, L. M. (1999). Taxpayers' Preference for Type of Advice from Tax Practitioner: A Preliminary Examination. Journal of Economic Psychology, 20 (4), pp.431–447.
Trevino, L. K. (1986). Ethical Decision Making in Organization: A Person Situation Interactionist Model. Academy of Management Review Review. pp. 601-617.
Usman, A., & Nufus, H. (2017). Pengaruh Intensitas Moral dan Etika Persepsian terhadap Intensi Keperilakuan terkait Sistem Informasi Akuntansi. Jurnal Akuntansi dan Keuangan. 5(2). hal. 61-70.
Vitell, S., & Festervand, T. (1987). Business Ethics: Conflict, Practices and Beliefs of Industrial Executives. Journal of Business Ethics 6: pp.111-122.
Alfitriani, A., Erawati, T., & Suyanto. (2021). Pengaruh Idealisme, Relativisme, Pendidikan Etika Bisnis, Dan Love of Money Terhadap Persepsi Etis Mahasiswa Akuntansi Tentang Krisis Etika Akuntan. Jurnal Ilmu Akuntansi, 3(2). hal.2714-6340.
Arestanti, M. A. (2016). Faktor-Faktor Internal Individual dalam Pembuatan Keputusan Etis: Studi pada Konsultan Pajak di Kota Surabaya. Jurnal Akuntansi dan Investasi, 17(2), hal. 104-117.
Barnett, T., & Valentine, S. (2004). Issue Contingencies and Marketers’ Recognition of Ethical Issues, Ethical Judgments and Behavioral Intentions. Journal of Business Research 57 (2004) pp.338-346.
Blanthorne, B., & Fisher. (2005). The Aggressiveness of Tax Professional Reporting: Examining the Influence of Moral Reasoning. Working Paper Series College of Business Administration University of Rhode Island. Working paper Sosial Science Research Network (SSRN).
Dewi, N. M. A. D. L.,& Dwiyanti, K. T. (2018). Faktor dalam Pengambilan Keputusan Etis oleh Konsultan Pajak: Individual dan Situasional. Jurnal Ilmiah Akuntansi & Bisnis, 3(1), hal.2528-2093.
Doyle, H., & Summers. (2012). An Empirical Analysis of the Ethical Reasoning Process of Tax Practitioners. The Journal of Business Ethics May.
Dunn, P., & Sainty, B. (2019). Professionalism in accounting: a five-factor model of ethical decision-making. Social Responsibility Journal.
Ferrel, O.C., Fraedrich. J., & Linda. (2019). Business Ethics: Ethical Decision Making and Cases, Twelfth Edition. Cengage Learning, Inc. Boston.
Ferrel., & Gresham. (1985). A Contingency Framework for Understanding Ethical Decision Making in Marketing. Journal of Marketing, Vol. 49, pp. 87-96.
Forsyth, D. R. (1980). A Taxonomy of Ethical Ideology. Journal of Personality and Social Psychology, Vol. 39, pp.175-184.
Ghozali. (2016), Aplikasi Analisis Multivariate Dengan Program SPSS, Badan Penerbit Universitas Diponegoro.
Hageman, A., & Dann, F. (2012). The Influence of Client Attributes and Organizational Climate on Tax Professionals. Working paper series. Sosial Science Research Network.
Harmana, I. M. D. (2021). Pengaruh Pengalaman, Idealisme dan Komitmen Profesional pada Pembuatan Keputusan Etis Konsultan Pajak. Accounting Profession Journal (APAJI), 3(1).
Indriasih, D., & Sulistyowati, W. A. (2021). The Role of Ethical Orientation and Moral Intensity in Improving Ethical Decision of An Auditor. Jurnal Aset (Akuntansi Riset). 13 (2). pp. 185-196.
Jones, T. M. (1991). Ethical Decision Making by Individuals in Organizations: An IssueContingent Model. Academy of Management Review 16 (2). pp.366-395.
Kadous, K., & Anne, M. (2001). The Effects of Exposure to Practice Risk on Tax Professionals’ Judgements and Recommendations. Contemporary Accounting Research. Fall 2001. 18 (3). pp. 451.
Killian, S., & Doyle, E. (2004). Tax Aggression among Tax Professionals: The Case of South Africa. Journal of Accounting, Ethics & Public Policy, 4 (3).
MacKewn, A., & Vuren, K, V. (2008). Business Training, Reasoning Skills, and Philosophical Orientation: Correlates of Ethical Decision-Making. International Journal of Management and Marketing Research. 1 (1).
Muliartini, N. W., & Jati, I. K. (2019). Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual, dan Faktor Situasional Pada Keputusan Etis Konsultan Pajak. e-Jurnal Akuntansi, 28(03), hal.1866-1885
Narsa, N. L. P. D. R. H., & Prananjaya, K. P. (2017). Hubungan Faktor Internal dan Eksternal terhadap Proses Pengambilan Keputusan Etis. Jurnal Akuntansi dan Investasi, 18 (1), hal.80-101.
O’Donnell, E., Koch, B., & Boone, J. (2005). The Influence of Domain Knowledge and Task Complexity on Tax Professionals’ Compliance Recommendations. Accounting, Organizations and Society. 30 pp.145-165.
Oboh, C. S. (2019). Personal and Moral Intensity Determinants of Ethical Decision-Making A Study of Accounting Professionals in Nigeria. Journal of Accounting in Emerging Economies, 9(1), pp.148-180.
Oboh, C. S., Ajibolade, S. O., & Otusanya, O. J. (2020). Ethical Decision-Making Among Professional Accountants in Nigeria: The Influence of Ethical Ideology, Work Sector, And Types of Professional Membership. Journal of Financial Reporting and Accounting, 18(2), pp.389-422.
Putra, I. P. B. S. P & Indrasaraswati, S. A. P. A. (2021). Pengaruh Komitmen Profesional, Pengalaman Kerja, Dan Sanksi Perpajakan Pada Pengambilan Keputusan Etis Konsultan Pajak Di Provinsi Bali. Hita Akuntansi dan Keuangan.
Rahyuda, K. (2016). Metode Penelitian Bisnis, Udayana University Press, Denpasar.
Ratnawati, M. M., & Budiartha, I. K. (2021). Dampak Locus of Control dan Komitmen Profesional terhadap Perilaku Etis Auditor dalam Situasi Konflik.E-Jurnal Akuntansi, 31(4), hal.809-821.
Sartika, D. (2021). Melihat Attitude and Behavior Manusia Lewat Analisis Teori Planned Behavioral. Journal of Islamic Guidance and Counseling, 4(1), hal.51-70.
Schwartz, M. S. (2017). Business Ethics an Ethical Decision-Making Approach. JohnWiley & Sons, Inc. UK.
Seni, N. N. A., & Ratnadi, N. M. D. (2017) Theory of Planned Behavior Untuk Memprediksi Niat Berinvestasi. E-Jurnal Ekonomi dan Bisnis. 6(12). hal. 4043-4068.
Sugiyono. (2017). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif Dan R & D. Bandung: Alfabeta.
Tan, L. M. (1999). Taxpayers' Preference for Type of Advice from Tax Practitioner: A Preliminary Examination. Journal of Economic Psychology, 20 (4), pp.431–447.
Trevino, L. K. (1986). Ethical Decision Making in Organization: A Person Situation Interactionist Model. Academy of Management Review Review. pp. 601-617.
Usman, A., & Nufus, H. (2017). Pengaruh Intensitas Moral dan Etika Persepsian terhadap Intensi Keperilakuan terkait Sistem Informasi Akuntansi. Jurnal Akuntansi dan Keuangan. 5(2). hal. 61-70.
Vitell, S., & Festervand, T. (1987). Business Ethics: Conflict, Practices and Beliefs of Industrial Executives. Journal of Business Ethics 6: pp.111-122.
Published
2023-07-30
How to Cite
PRADNYANA DWIPA, Anak Agung Gede et al.
Orientasi Etika, Faktor Situasional dan Pengambilan Keputusan Etis dengan Komitmen Profesional Sebagai Pemoderasi.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 7, p. 1834-1846, july 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/89644>. Date accessed: 02 may 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i07.p11.
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