PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, DAN PEMAHAMAN KODE ETIK PROFESI AKUNTAN TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI FAKULTAS EKONOMI DAN BISNIS

Abstract

This study aims to determine the effect of: (1) Emotional Intelligence on Ethical Behavior of Accounting Students, Faculty of Economics and Business, (2) Spiritual Intelligence on Ethical Behavior of Accounting Students, Faculty of Economics and Business, (3) Understanding of the Code of Ethics of the Accountant Profession on Ethical Behavior of Accounting Students Faculty of Economics and Business. This type of research is causal comparative. The data in this study are primary data obtained through the distribution of questionnaires measured using a Likert scale. The population in this study were accounting students class 2018, 2019, 2020, and 2021, Faculty of Economics and Business at the Islamic University of Malang, State Islamic University of Malang Maulana Malik Ibrahim, and State University of Malang. The sample in this study was 312 respondents determined by the Slovin formula and purposive sampling method. The data analysis technique used is multiple linear regression analysis using SPSS version 16. The results of this study indicate that simultaneously emotional intelligence, spiritual intelligence, and understanding of the accounting profession's code of ethics have a significant effect on the ethical behavior of accounting students. While partially shows that emotional intelligence, spiritual intelligence, understanding of the code of ethics of the accounting profession have a significant effect on the ethical behavior of accounting students.

Keywords: Emotional Intelligence, Spiritual Intelligence, Understanding of Professional Accountant Code of Ethics, and Ethical Behavior of Accounting Students.