Pengaruh Komitmen Profesional, Pengalaman Kerja, Dan Kode Etik Terhadap Pengambilan Keputusan Etis Konsultan Pajak di Pekanbaru

This study focuses on how tax consultants in Pekanbaru make ethical decisions in relation to their job experience, professional dedication, and code of ethics. With primary data gathered via surveys, this study employs quantitative methodologies. Forty-two people answered the questionnaire, and the study's sample was saturated. This study used the t test, the coefficient of determination (R2) analysis test, the validity and reliability test, the classical assumption test, and hypothesis testing as its data analysis methods. The study's findings show that professional dedication and adherence to a code of ethics influence tax consultants' ethical decision-making, but job experience has bearing on it.

Authors

Publication Details

Journal
EKOMA Jurnal Ekonomi Manajemen Akuntansi
Published
2024-10-26
DOI
https://doi.org/10.56799/ekoma.v4i1.5094
Primary Topic
Taxation and Compliance Studies
Type
article
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article

Pengaruh Komitmen Profesional, Pengalaman Kerja, Dan Kode Etik Terhadap Pengambilan Keputusan Etis Konsultan Pajak di Pekanbaru

Dwi Fionasari, Rudi Syaf Putra, Rozi Aulia Rahman
EKOMA Jurnal Ekonomi Manajemen Akuntansi
Taxation and Compliance Studies
article

Pengaruh Komitmen Profesional, Pengalaman Kerja, Dan Kode Etik Terhadap Pengambilan Keputusan Etis Konsultan Pajak di Pekanbaru

Dwi Fionasari, Rudi Syaf Putra, Rozi Aulia Rahman
article en

Abstract

This study focuses on how tax consultants in Pekanbaru make ethical decisions in relation to their job experience, professional dedication, and code of ethics. With primary data gathered via surveys, this study employs quantitative methodologies. Forty-two people answered the questionnaire, and the study's sample was saturated. This study used the t test, the coefficient of determination (R2) analysis test, the validity and reliability test, the classical assumption test, and hypothesis testing as its data analysis methods. The study's findings show that professional dedication and adherence to a code of ethics influence tax consultants' ethical decision-making, but job experience has bearing on it.

EKOMA Jurnal Ekonomi Manajemen AkuntansiVol. 4(1)
Openalex Percentile: Top 75%
Taxation and Compliance Studies
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