@phdthesis{digilib60658,
           month = {July},
           title = {PENGARUH IDEOLOGI ETIS TERHADAP PENGAMBILAN KEPUTUSAN ETIS AKUNTAN DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI},
          school = {UIN SUNAN KALIJAGA YOGYAKARTA},
          author = {NIM.: 19108040034 Anita Nur Affivah},
            year = {2023},
            note = {Pembimbing: Dwi Marlina Wijayanti, S.Pd.,M.Sc},
        keywords = {Idealisme Moral, Relativisme Moral, Budaya Organisasi, Pengambilan Keputusan Etis},
             url = {https://digilib.uin-suka.ac.id/id/eprint/60658/},
        abstract = {Accountant profession will always be faced with the dilemma that led to on accountant in a situation of ethical dilemma. Therefore, an accountant mus be able to consider an ethical judgement before making a decision. The sudy aims to determine the effect of idealism and relativism on ethical decision making accountant with organizational culture as a moderating variable. In this research the populationis all accountant in Indonesian. The research was distributing questionnaire online (Google Form) and offline to 292 respondents. The analysis technique used is multiple linear regression and moderation regression analysis.The result of this study indicate that moral idealism positively influence ethical decision making of accounting professionals. Meanwhile moral relativism negatively influene ethical decision making accounting professionals. Organizational culture moderates the relationship between moral idealism and ethical decision making. But organizational culture does not moderate relationship between moral relativism and ethical decision making.}
}