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.
