PENGARUH GENDER, KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, DAN KECERDASAN SPIRITUAL TERHADAP SIKAP ETIS MAHASISWA AKUNTANSI DI KOTA MALANG (Studi Pada Perguruan Tinggi Negeri dan Swasta di Malang)
Abstract
This study aims to determine the effect of gender, intellectual intelligence, emotional intelligence and spiritual intelligence on the ethical attitudes of accounting students either simultaneously or partially. The population in this study were accounting students class 2018 from three public and private universities in Malang, namely, University of Islam Malang, the State Polytechnic of Malang and the State University of Malang. This research is classified as quantitative research and the data collection method uses a survey method, namely by distributing questionnaires to 250 respondents who are designated as samples. In determining the sample, the researcher used a purposive sampling technique using the Slovin formula. The data analysis method in this research is using multiple linear regression test, and the tests used are descriptive statistical tests, instrument tests, normality tests, classical assumption tests and hypothesis testing. The results of this study indicate that simultaneously gender, intellectual intelligence, emotional intelligence and spiritual intelligence have a significant effect on the ethical attitudes of accounting students. Partially, gender, intellectual intelligence, and spiritual intelligence have a significant effect on the ethical attitudes of accounting students, but emotional intelligence does not significantly affect the ethical attitudes of accounting students
Keywords: Gender, Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, and Ethical Attitude.
Full Text:
PDFReferences
Aluchna, M., & Mikołajczyk, O. (2013). Ethical dilemmas of young economists: The case of Warsaw School of Economics students. Social Responsibility Journal, 9(2), 298–315. https://doi.org/10.1108/SRJ-06-2011-0012/FULL/HTML
Hamdani. (2021). Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional dan Kecerdasan Spiritual Terhadap Sikap Etis Mahasiswa (Studi Kasus Pada Mahasiswa Program Studi Manajemen Angkatan 2017 Universitas Islam Malang). http://repository.unisma.ac.id/handle/123456789/2565
Nofianti, L. (2011). Pengaruh Kecerdasan Intelektual, Kecerdasan Spiritual Dan Gender Terhadap Sikap Etis Mahasiswa Program Studi Pendidikan Akuntansi UIN Suska Riau. Jurnal ASET (Akuntansi Riset), 3(2), 610–626. https://doi.org/10.17509/JASET.V3I2.10073
Purnamasari, P., Oktaroza, M. L., & Halimatusadiah, E. (2011). Pengaruh Kecerdasan Emosional Dan Kecerdasan Spiritual Terhadap Sikap Etis Mahasiswa Akuntansi. Manajemen & Bisnis, 8(2), 111–132. http://repositori.usu.ac.id/handle/123456789/38162
Riasning, N., … L. D.-K. K., & 2017, U. (2017). Pengaruh kecerdasan intelektual, kecerdasan emosional dan kecerdasan spiritual terhadap sikap etis mahasiswa akuntansi di kota denpasar. Ejournal.Warmadewa.Ac.Id. https://www.ejournal.warmadewa.ac.id/index.php/krisna/article/view/328
Saffana, N. (2021). Kecerdasan Intelektual, Kecerdasan Emosional, dan Kecerdasan Spiritual terhadap Sikap Etis Mahasiswa dengan Fraud Akademik sebagai Variabel Intervening. Repository.Uinjkt.Ac.Id. https://repository.uinjkt.ac.id/dspace/handle/123456789/57396
Wardana, A., Udayana, N. M.-D. B. U., & 2016, U. (2016). Pengaruh kecerdasan intelektual, kecerdasan emosional, kecerdasan spiritual, dan gender pada sikap etis mahasiswa magister akuntansi universitas udayana. Ojs.Unud.Ac.Id. https://ojs.unud.ac.id/index.php/EEB/article/download/22581/16214
Weruin. (2019). Teori-Teori Etika Dan Sumbangan Pemikiran Para Filsuf Bagi Etika Bisnis | Weruin | Jurnal Muara Ilmu Ekonomi dan Bisnis. https://journal.untar.ac.id/index.php/jmieb/article/view/3384/4858
Wicaksono, F. (2019). Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual, Gender dan Locus Of Control terhadap Perilaku Etis Mahasiswa Akuntansi. https://dspace.uii.ac.id/handle/123456789/14008
Wijayanti, D., Kasingku, F., dan, R. R.-J. D. A., & 2017, undefined. (2017). Dilema Etika pada Akuntan–Sebuah Studi Persepsi Mahasiswa Akuntansi. Core.Ac.Uk, 4(2), 159–172. https://doi.org/10.24815/JDAB.V4I2.6750
Zakiah, F. (2017). Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional dan Kecerdasan Spiritual Terhadap Pemahaman Akuntansi. E-Jurnal Akuntansi, 21(2), 1373–1399. https://doi.org/10.24843/EJA.2017.v21.i02.p19
Refbacks
- There are currently no refbacks.
e_Jurnal Ilmiah Riset Akuntansi is indexed by:
e_Jurnal Ilmiah Riset Akuntansi is licensed under a Creative Commons Attribution 4.0 International License