Abstract

The objective of this study is to investigate the role of ethical climate to influence the ethical intensity magnitude consequence of Certified CPA’s (CPA) in the Ethical Intention (third stage of Ethical Decision Making/EDM). The research samples used are 138 CPA’s. The hypotheses testing used was moderated regression analysis. The results show that ethical climate is important situation for strengthening ethical intention – magnitude consequence of CPA’s on ethical intention. Ethical climate are strengthening negative influence of magnitude consequence on ethical intention. Findings of this study conclude that ethical climate creations are important in the promotion on more negative influencing of magnitude consequence in ethical intention.