Title:
Determinants of Ethical Decision‐making: The Moderating Role of Religiosity

Authors:
Prasetyo Dwi Suryanto, Fidiana, Indonesia

Abstract:

This study analyses (1) the effect of Machiavelli on ethical decisions, (2) the effect of work experience on ethical decisions, (3) the effect of risk preference on ethical decisions, (4) the effect of fee on ethical decisions, (5) the effect of religiosity in moderating the effect of relationship between Machiavelli on ethical decisions, (6) the effect of religiosity in moderating the relationship between work experience on ethical decisions, (7) the effect of religiosity in moderating the relationship between risk preference on ethical decisions, and (8) the effect of religiosity in moderating the relationship between fee on ethical decisions. Furthermore, the population consists of the members of the Indonesian Tax Consultant Association (IKPI) who have more than 2 years of experience. The data collection technique used was the Slovin approach. Moreover, the data analysis technique used was Moderated Regression Analysis (MRA). As a result, it shows that (1) Machiavelli has a negative effect on ethical decisions, (2) work experience has a positive effect on ethical decisions, (3) risk preference has a positive effect on ethical decisions, (3) risk preference has a positive effect on ethical decisions, (4) fee does not affect ethical decisions, (5) religiosity weakens the negative effect of Machiavelli on ethical decisions, (6) religiosity weakens the effect of work experience on ethical decisions, (7) religiosity weakens the effect of risks preference, and (8) religiosity does not moderate the effect of fee on ethical decisions.

DOI: https://doi.org/10.51505/IJEBMR.2025.91206