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All Journal Proceeding Seminar LPPM UMP Tahun 2014 Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Dinamisia: Jurnal Pengabdian Kepada Masyarakat JURNAL PENDIDIKAN TAMBUSAI (JRAMB) Jurnal Riset Akuntansi Mercu Buana AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Akuntansi Bisnis dan Ekonomi (JABE) MONSU'ANI TANO Jurnal Pengabdian Masyarakat Jurnal Ilmiah Edunomika (JIE) Ilomata International Journal of Tax and Accounting Budimas : Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Scientia Jurnal Ekuilnomi Journal of Economics and Business UBS JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Keuangan (JAK) Jurnal Abdi Masyarakat Indonesia KARYA: Jurnal Pengabdian Kepada Masyarakat Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Akuntansi'45 Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) JCOMENT (Journal of Community Empowerment) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Pengabdian Mandiri CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Journal of Management and Creative Business Income Journal: Accounting, Management and Economic Research Akuntansi: Jurnal Riset Ilmu Akuntansi Ebisnis Manajemen GEMBIRA (Pengabdian Kepada Masyarakat) El-Mujtama: Jurnal Pengabdian Masyarakat Harmoni Sosial : Jurnal Pengabdian Dan Solidaritas Masyarakat Jurnal Pengabdian Masyarakat J-CEKI Jurnal Pengabdian Kepada Masyarakat Indonesia
Martinus Budiantara
Universitas Mercu Buana Yogyakarta
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Journal : Jurnal Scientia

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THE EFFECT OF UNDERSTANDING THE ACCOUNTANT’S CODE OF ETHICS AND STUDENT SPRITUAL INTELLIGENCE ON THE ETHICAL BEHAVIOR OF ACCOUNTING STUDENT Elizabeth Febrica Ambarita; Martinus Budiantara
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i03.1661

Abstract

This study aims to examine the effect of understanding the code of professional ethics of accountants and students' spiritual intelligence on the ethical behavior of accounting students at Mercu Buana University, Yogyakarta. This study uses the variables Understanding of the Accountant Professional Code of Ethics and Student Spiritual Intelligence as independent variables and Student Ethical Behavior as the dependent variable. In this study the data used were primary data collected through a questionnaire survey at Mercu Buana University, Yogyakarta in 2023. The sampling method used in this study was the purposive sampling method. The sample in this study were 110 students who met the criteria as respondents in this study. The analysis in this study uses multiple linear regression using SPSS software. The results of this study indicate that the understanding of the Code of Ethics for the Accountant Profession and the Spiritual Intelligence of Students has an important role in shaping the ethical behavior of accounting students at Mercu Buana University, Yogyakarta.
Co-Authors Agus Slamet Agustina Haryeni Aisyah Khallossa Angeline Aprilia Aninda Ira Mustikawati Anis Astiyah Anis Nur Kholivah Ardinitya Hangesti Utami Azfa Mutiara Ahmad Pabulo Bahy Falahannaufal Bekti Mayasari Berlian Amalia Ramadhani Cahyaningrum, Anissa Devi Kurniasti Dhea Aristy Pricylia Dhini Ramadhanty Diana Airawaty Diva Naja Restiana Diva Retafany Eriyana Diva Retafany Eriyana Ega Pazrilia Elfridus Wahyudi Elizabeth Febrica Ambarita Endang Sri Utami Fiki Rihadani Florensia Indah Kusumaningtyas Florentina Rusmawati Galih Refa Sugiarto Galih Refa Sugiarto Hamzah Gunawan Herlina Kunthi Prabawati Ika Wulandari Ilma Nurhasanati Jelly Kurnia Telaumbanua Kharisma Apriliana Putri Kinarona Ekanareswari Susilo Lutfiah Yuliana Made Surya Aditya Mariana Mariana Mariela Susana Leta Meliana Sinta Dewi Mohd Norullah Ab Razak Muhammad Khodry Rusadi Nadya Putri Ayu Darmawati Nugraeni Nugraeni Nurfadilla Nurfadilla Odilia Trisindy Beo Petrus Wahyudi Putri Nurmalasari Rambio Hasiholan Manalu Ratri Paramitalaksmi Ratri Paramitalaksmi Rika Setyaningsih Rochmad Bayu Utomo Sari, Ervita Puspita Satria Pinayungan Nugroho Putra Shintike Indriyani Lahundo Siska Merdiana Sri Molah, Dita Efira Safitri SRI UTAMI Stefanus, Carlos Deo Tri Cahyani Trirahmadi Minsyahnaz Utikawati, Anggi Widia Rahma Warnika Wildan Ari Wiguna Winny Chrisanti Tarigan Yudas Tadius Andi Candra Yuliano Osvaldo Lado Zaenal Wafa Zainnita Julia Qhoirunnisa