CD Skripsi
Pengaruh Ethical Sensitivity, Ethical Judgment Dan Self Efficacy Terhadap Pengambilan Keputusan Etis Konsultan Pajak Yang Terdaftar Pada Ikpi Cabang Pekanbaru
ABSTRACT
This study aims to analyze the positive effect of ethical sensitivity, ethical judgment and self-efficacy variables on the ethical decision-making variables of tax consultants registered with IKPI Pekanbaru Branch.
The method used in this research is quantitative method. Respondents amounted to 44 tax consultants who were sampled using purposive sampling technique from a population of 68 people. The analytical tool used for data processing in this study is multiple linear regression analysis using the help of the Statistical Package for the Social Sciens (SPSS) 26 application.
From the results of the tests that have been carried out, it is found that the variables in this study, namely the variables of ethical sensitivity, ethical judgment and self efficacy, have a positive effect on ethical decision making with a significant value on each variable of 0.025, 0.44 and 0.19 which is smaller than the probability value of 0.05.
Keywords: Ethical Decision Making, Ethical Sensitivity, Ethical Judgment, Self Efficacy, Tax Consultant
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