POSITIVE EFFECT OF ETHICAL BEHAVIOR, CORPORATE ETHICAL VALUE, AND IDEALISM IN THE WORKPLACE

Accountants who work in a company that adopted an excellent corporate ethical value are believed to have a higher idealism orientation of ethics. This study empirically examines the role of ethical behavior to influence the positive effect of corporate ethical value toward an accountant's ideal...

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Bibliographic Details
Published inJIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol. 5; no. 2; pp. 155 - 164
Main Authors Kathelyn, Kathelyn, Yustina, Andi Ina, Santosa, Setyarini
Format Journal Article
LanguageEnglish
Published 23.03.2020
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Summary:Accountants who work in a company that adopted an excellent corporate ethical value are believed to have a higher idealism orientation of ethics. This study empirically examines the role of ethical behavior to influence the positive effect of corporate ethical value toward an accountant's idealism. By using a web-based survey, this study spread 100 questionnaires to accountants in Indonesia. The statistical analysis that is used for this research is the Structural Equation Model (SEM) with a Partial Least Squares (PLS) approach. This study result shows that there is a positive relationship between corporate ethical value and idealism, moderate by ethical behavior.
ISSN:2502-3020
2502-4159
DOI:10.34204/jiafe.v5i2.1890