Abstract

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.

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call

Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.