Diponegoro Journal of Accounting
Volume 6, Nomor 2, Tahun 2017

PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, DAN LOVE OF MONEY TERHADAP PERSEPSI MAHASISWA MENGENAI ETIKA PROFESI AKUNTAN

Ruli Aprilianto (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)
Tarmizi Achmad (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)



Article Info

Publish Date
20 Nov 2017

Abstract

This objective of this research is to examine the influence of emotional intelligence, intellectual intelligence and love of money toward students’ perception of professional accounting ethics. The sample in this study were taken using purposive sampling method of data collection with the criteria of the respondents had taken courses in Management Accounting, Auditing Accounting I and Practicum Accounting. The population of this study is the undergraduate Accounting students in Diponegoro University with a total population of 320 people, with 96 people were chosen as samples. Data analysis was performed with descriptive statistics, classical assumption and hypothesis testing of regression method using SPSS version 21. The empirical results of this study show that both emotional intelligence and intellectual intelligence have significantly positive influence toward students’ perception of professional accounting ethics while love of money has a negatively non-significant influence toward students’ perception of professional accounting ethics.

Copyrights © 2017






Journal Info

Abbrev

accounting

Publisher

Subject

Economics, Econometrics & Finance

Description

Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang ...