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Journal : Journal of International Conference Proceedings

The Effect of Intellectual Intelligence, Emotional Intelligence and Spiritual Intelligence on Ethical Behavior of Educator Accountants at Private Universities in North Sumatra Fitriani Saragih; Novien Rialdy; Edisah Putra Nainggolan
Journal of International Conference Proceedings (JICP) Vol 4, No 2 (2021): Vol 4, No 2 (2021): Proceedings of the 10th International Conference of Project
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i2.1258

Abstract

Ethical behavior is defined as behavior that adheres to universally accepted societal norms in regards to right and good activities. This ethical behavior can influence the quality of individuals (workers) who are influenced by external variables that create principles that are lived in the shape of behavior. The purpose of this study was to determine the effect of intellectual intelligence, emotional intelligence and spiritual intelligence on the ethical behavior of educator accountants at private universities in North Sumatra. The population in this study were all accounting lecturers who teach at private universities in North Sumatra. While the number of samples in the study was a sample of 206 educator accountants. Questionnaires and interviews are used to collect data, and multiple linear regression is used to analyze it. The findings revealed that intellectual intelligence, emotional intelligence, and spiritual intelligence all had a partial and simultaneous impact on the ethical behavior of educator accountants at private colleges in North Sumatra.
The Effect of Emotional Intelligence and Locus of Control on Ethical Behavior of Educator Accountants at Private Universities in North Sumatra Fitriani Saragih; Novien Rialdy; Edisah Putra Nainggolan
Journal of International Conference Proceedings Vol 5, No 4 (2022): FEBIC International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i4.1914

Abstract

Ethical behavior is defined as behaving in a way that meets the expectations of society as a whole when it comes to doing what is right and good. Ethical behavior can have a positive impact on the quality of individuals who are influenced by external factors. By living by principled values, these individuals can develop healthy behavioral patterns. The purpose of this study was to determine the effect of emotional intelligence and locus of control on the ethical behavior of educator accountants at private universities in North Sumatra. All of the accounting professors that instruct at private universities in North Sumatra made up the study's population. While there were 206 educator accountants included in the study's sample size. Data is gathered through surveys and interviews, and multiple linear regression is utilized to evaluate it. The findings revealed that there is a significant influence of emotional intelligence and locus of control on the Ethical Behavior of Educator Accountants at private colleges in North Sumatra.