The Effects of Commitment to Moral Self-improvement and Religiosity on Ethics of Business Students

Kurpis, Lada V.; Beqiri, Mirjeta; Helgeson, James G.

doi:10.1007/s10551-007-9430-4

Cited by 78 publications

(70 citation statements)

References 44 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…The results of this study do not support a finding Budiman [46] that religiosity moderating the intention of buying a pirated bag, as well as the findings Vitell and Paolillo [47], and Kurpis et al [48][49][50][51][52][53][54][55] which indicated person religiosity can push a positive effect on ethical behavior. Religiosity that exists in students at private colleges Islamic religious background is not capable reinforce the students to do voluntary WOM marketing communications.…”

Section: Resultscontrasting

confidence: 99%

Is Students’ Religiosity Moderating Word of Mouth in Islamic Private Higher Education?

Handayanto¹,

Haryono²,

Sawitri³

2017

Int J Econ Manag Sci

View full text Add to dashboard Cite

Section: Resultscontrasting

confidence: 99%

Is Students’ Religiosity Moderating Word of Mouth in Islamic Private Higher Education?

Handayanto¹,

Haryono²,

Sawitri³

2017

Int J Econ Manag Sci

View full text Add to dashboard Cite

“…Singhapakdi et al (1996) mengembangkan intrumen yang handal dan valid untuk mengukur bagaimana para pemasar (marketer) mempersepsikan peran etika dan tanggung jawab sosial dalam sebuah organisasi yang efektif. Kurpis et al (2008) mencatat bahwa karena sifat khusus dari bisnis, profesional bisnis cenderung menghadapi dilema etika yang unik untuk profesi mereka. Demikian juga dengan profesi konsultan pajak.…”

Section: Konsultan Pajakunclassified

Faktor-Faktor Internal Individual dalam Pembuatan Keputusan Etis: Studi pada Konsultan Pajak di Kota Surabaya

Arestanti

Herawati

Rahmawati

2016

JAI

View full text Add to dashboard Cite

This study aims to examine the influence of individual factors (perception of the importance of ethical and social responsibility; machiavellianism; ethical reasoning) toward ethical decision making of tax consultants. This study used 50 tax consultants as the study samples in Tax Consultant Office in Surabaya. The method of data analysis using regression analysis. This study reveals perception of the importance of ethical and social responsibility have positive influence toward ethical decision making by tax consultant, machiavellianism have negative influence toward ethical decision making by tax consultant and ethical reasoning have positive imfluence toward ethical decision making. The implication of this study is a person who has a high perception of the importance of ethical and responsibility supporting that person to conduct ethical decision making. The General Director of Taxation or the official which is delegated in issuing tax practical license needed to conduct a machiavellianism trait test from tax consultant itself. Besides, it also takes to be ensured that the tax consultant who have had the licence is an individual who has a high moral maturity (post conventional stage), so that the possibilities will be less to approve the non-ethical act and more independent in decision making which is related to ethical dilemma. Tabel 1), tidak semua wajib pajak mengerti dan memahami peraturan perpajakan dan implementasinya. Prosentase wajib pajak yang tidak memiliki pengetahuan mengenai tarif pajak yang berlaku sebesar 69,6%. Prosentase wajib pajak yang tidak mengetahui perubahan peraturan perpajakan sebesar 78,6%. Prosentase wajib pajak yang tidak mampu menghitung pajak sebesar 57,1%. Prosentase wajib pajak yang pernah melakukan kesalahan dalam perhitungan pajak penghasilan sebesar 53,6%. Sementara, Tingkat kesalahan yang pernah dibuat oleh wajib pajak sebe-

show abstract

“…In addition to these findings, there are studies which had not found any significant relationship between moral sensitivity and ethical behavior intention. Due to these inconsistencies, many research studies had suggested that to understand this phenomenon, new studies should include a number of variables such as personality, religiosity, social interactions, life events, and opportunity to engage in moral actions which may influence the formation of commitment to moral judgments (for example, Hart, 2005;Kurpis, Beqiri, & Helgeson, 2008).…”

Section: Moral Norms and Personal Traitsmentioning

confidence: 99%

Do Individual Traits Associate with Ethical Judgment?

Mansori¹,

Rezaee²,

Homayoun

et al. 2015

JMS

View full text Add to dashboard Cite

Existence and persistence of financial scandals and crises has invigorated more interest in ethical judgment and behavior of policymakers, regulators, and executives throughout the world. These events have weak ened the trust among the public and investors' confidence towards the financial markets globally and their financial reports. In this paper, we examined the role of individual traits in ethical judgment process and develop a model of assessing the effectiveness of the identified individual traits. We conducted a survey among 280 undergraduate business students at five private and public universities in Malaysia. We identified that gender identification, religiosity, ethnicity, and basic individual values are important considerations in making ethical judgment. These results suggested that personal traits and psychological factors play an important role in the ethical judgment process.

show abstract

The Effects of Commitment to Moral Self-improvement and Religiosity on Ethics of Business Students

Cited by 78 publications

References 44 publications

Is Students’ Religiosity Moderating Word of Mouth in Islamic Private Higher Education?

Is Students’ Religiosity Moderating Word of Mouth in Islamic Private Higher Education?

Faktor-Faktor Internal Individual dalam Pembuatan Keputusan Etis: Studi pada Konsultan Pajak di Kota Surabaya

Do Individual Traits Associate with Ethical Judgment?

Contact Info

Product

Resources

About