Pengaruh Goal Orientation, Professional Commitment, dan Task Complexity terhadap Ethical Decision Making pada Kantor Akuntan Publik di Kota Medan

Abstract

This study aims to test and determine the effect of Goal Orientation, Professional Commitment, and Task Complexity on Ethical Decision Making at the Public Accounting Firm in Medan City. This study uses a quantitative approach with an explanatory type of research. The population in this study were all auditors at the Public Accounting Firm in Medan City, totaling 127 people. The data used is primary data obtained through a questionnaire which is measured using a Likert scale. The data obtained was processed using IBM SPSS 27 with several analysis techniques, namely instrument testing, descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results showed that Professional Commitment and Task Complexity partially had a positive effect on Ethical Decision Making, while Goal Orientation partially had a negative effect on Ethical Decision Making. Simultaneously Goal Orientation, Professional Commitment, and Task Complexity affect Ethical Decision Making at the Public Accounting Firm in Medan City with a coefficient of determination of 19.2%.