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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara The Community Engagement Journal Manis : Jurnal Manajemen dan Bisnis Jurnal Ar Ro'is Mandalika (Armada)
Paru, Sara Marlyn
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : Manis : Jurnal Manajemen dan Bisnis

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THE EFFECT OF EMOTIONAL INTELLIGENCE AND SELF-EFFICACY ON THE ETHICAL JUDGMENT OF FUTURE ACCOUNTANTS IN EASTERN INDONESIA Putuhena, Hempry; Paru, Sara Marlyn; Viotty Radianto, Amelia Josefien
Manis: Jurnal Manajemen dan Bisnis Vol 9 No 1 (2025): MANIS : Jurnal Manajemen dan Bisnis
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/manis.9.1.1-9

Abstract

Ethical decision making is a very crucial decision by an accountant. Ethical decisions have a moral content that must be upheld by accountants. The purpose of this study is to investigate the impact of emotional intelligence and self-efficacy on the ethical judgment of future accountants in Eastern Indonesia. The focus of eastern Indonesia refers to the potential for the region to develop in the future. This study uses a quantitative approach with data management using SPSS. 116 respondent data were processed using SPSS and showed that emotional intelligence had no effect on ethical judgment while self-efficacy had a negative effect on the ethical judgment of future accountants in eastern Indonesia. The limitation of this study is that the respondents came from 2 universities in eastern Indonesia, so that in the future, in order to enrich the results of similar studies, further researchers can use many respondents in different locations
Co-Authors Adolf Z. D. Siahay Bleskadit, Novalia Herlina Ersa, Andina Hempry Putuhena Hesty Theresia Salle Juliana Waromi, Juliana Muslimin, Ulfah Rizky Pangayow, Bill J.C Patty, Maria Apriane Prasetyo Arjuna, Bucek Jalu Siahay, Adolf ZD Siti Rofingatun Syaikhul Falah Tandililing, Elia Madatu Viotty Radianto, Amelia Josefien