Locus of Control as Moderator Machiavellian Nature and Risk Preferences toward Ethical Decision Making of Tax Consultants in Malang
1Achmad Zakki Nur, 2Abdul Halim
1,2Postgraduate Program, Master of Accounting, Gajayana University, Malang, Indonesia
https://doi.org/10.47191/jefms/v6-i1-34ABSTRACT:
This study aims to examine and analyze the effect of: 1) machiavellian nature on ethical decision making, 2) risk preference on ethical decision making, 3) locus of control on ethical decision making, 4) locus of control moderates machiavellian nature on ethical decision making, 5) locus of control moderates risk preference towards ethical decision making. This research was conducted at the Tax Consultant in Malang using an explanatory research approach with a census sample technique obtained as many as 91 employees. However, the data collected were 78 respondents. Data were collected using a questionnaire method given via google form sent directly to respondents, then analyzed using moderated multiple linear regression analysis. Before being analyzed, the classical assumption tests were carried out: heteroscedasticity, multicollinearity, and normality. The results show that: 1) machiavellian traits affect ethical decision making, 2) risk preferences affect ethical decision making, 3) locus of control affects ethical decision making, 4) locus of control strengthens the relationship between Machiavellian traits and ethical decision making, 5) locus of control strengthens the relationship of risk preference with ethical decision making.
KEYWORDS:
Locus of Control, Machiavellian Nature, Risk Preferences, Ethical Decision Making
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