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I Komang Raditya Wiguna
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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Pengaruh Pemahaman Kode Etik Akuntan, Kecerdasan Emosional, dan Religiusitas terhadap Perilaku Etis Mahasiswa Akuntansi I Komang Raditya Wiguna; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 28 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v28.i02.p09

Abstract

The purpose of this study was to determine the effect of Understanding the Code of Ethics of Accountants, Emotional Intelligence, and Religiosity on Ethical Behavior of Accounting Students. This study uses multiple linear regression analysis techniques. In determining the sample of this study using Slovin formula. From the calculation results, it was found that the sample amounted to at least 75 respondents who were active students of the class of 2015 and had taken auditing courses 1. The type of data used in this study is quantitative data, in the form of answers from respondents stated in the form of numbers from the questionnaire was measured using a Likert scale. The results of the analysis show that the understanding of the accountant's code of ethics, emotional intelligence, and religiosity positively influences the ethical behavior of accounting students.Keywords: Understanding of the accountant's code of ethics, emotional intelligence, religiosity, ethical behavior.
Co-Authors I Ketut Suryanawa