Pengaruh Kecerdasan Emosional, Intelektual, Spiritual, Love Of Money Pada Sikap Mahasiswa Mengenai Etika Profesi Akuntan

  • Ida Bagus Putu Weda Pratama Fakultas Ekonomi dan Bisnis Universitas Udayana
  • Ida Bagus Putra Astika Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

The purpose of this study was to obtain empirical evidence of the influence of emotional intelligence, intellectual intelligence, spiritual intelligence and love of money on student attitudes regarding professional ethics of accountants. The research approach used in this study is a quantitative approach using primary data. The sampling technique used is nonprobability sampling with purposive sampling method. The number of samples used in this study were 107 samples. The analysis technique used is multiple linear regression. The results of this study indicate that emotional intelligence, intellectual intelligence and spiritual intelligence have a positive effect on student attitudes regarding professional ethics of accountants while love of money has a negative effect on student attitudes regarding professional ethics of accountants. Practical implications for students that they must prepare for their ethical attitude before entering the workforce.


Keywords: Emotional intelligence, intellectual intelligence, spiritual intelligence, love of money, student attitudes regarding professional ethics of accountants.

Published
2019-07-10
How to Cite
PRATAMA, Ida Bagus Putu Weda; ASTIKA, Ida Bagus Putra. Pengaruh Kecerdasan Emosional, Intelektual, Spiritual, Love Of Money Pada Sikap Mahasiswa Mengenai Etika Profesi Akuntan. E-Jurnal Akuntansi, [S.l.], p. 351 - 376, july 2019. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/Akuntansi/article/view/47832>. Date accessed: 19 nov. 2019. doi: https://doi.org/10.24843/EJA.2019.v28.i01.p14.
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Artikel