Idealism and Professional Commitments Mediation the Effect of Work Experience and Training on Ethical Decision Making of Tax Consultants

Abstract

This study purpose was to determine the effect of independent variables on work experience and training on ethical decision making. The specific purpose was to determine the mediation role of idealism and professional commitment for the effect of work experience and training on ethical decision making. The study population was public accounting firms in Province of Bali. The samples were determined by the purposive sampling method. Data was collected by questionnaires. This study produced five findings. First, work experience, training positively affects the ethical decision making of tax consultants idealism and professional commitment positively affect on ethical decision making of tax consultants. Second, work experience and training positively affect on tax consultants idealism. Third, work experience and training positively affect on commitment of tax consultants. Fourth, Idealism mediates the effect of work experience and training on ethical decision making of tax consultants. Fifth, professional commitment mediates the effect of work experience and training on ethical decision making of tax consultants.

Keywords: Ethical decision making, idealism, professional commitment, work experience, training, tax consultant, tax consultant firm.