Authors:

I Made Indra Pratama, Dewa Wirama

Abstract:

“This study aims to examine the influence of intellectual, emotional, and spiritual intelligence on ethical decisions of tax consultants with locus of control as a moderating variable. The research population is all tax consultants who work at tax consultancy office in Bali area. The sample of research is determined by using purposive sampling method, the criterion used is a tax consultant who has at least one certificate brevet. Data analysis technique used in this research is multiple linear regression analysis and moderates regression analysis. The test results prove that intellectual intelligence variables affect the ethical decisions,emotional intelligence affects ethical decisions,spiritual intelligence influences ethical decisions. Locus of controlmoderate the influence intellectual intelligence, emotional intelligence, and spiritual intelligence on ethical decisions.”

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PDF:

https://jurnal.harianregional.com/eeb/full-33865

Published

2018-02-21

How To Cite

PRATAMA, I Made Indra; WIRAMA, Dewa. LOCUS OF CONTROL MODEMING INTELLECTUAL, EMOTIONAL, AND SPIRITUAL INTELLECTUAL INTELLIGENCE IN ETHICS DECISION TAX CONSULTANT.E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], p. 339-366, feb. 2018. ISSN 2337-3067. Available at: https://ojs.unud.ac.id/index.php/EEB/article/view/33865. Date accessed: 02 Jun. 2025. doi:https://doi.org/10.24843/EEB.2018.v07.i02.p02.

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ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

VOLUME.07.NO.02.TAHUN 2018

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License