E-JURNAL AKUNTANSI
Vol 28 No 1 (2019)

Pengaruh Kecerdasan Emosional, Intelektual, Spiritual, Love Of Money Pada Sikap Mahasiswa Mengenai Etika Profesi Akuntan

Ida Bagus Putu Weda Pratama (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Ida Bagus Putra Astika (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
10 Jul 2019

Abstract

The purpose of this study was to obtain empirical evidence of the influence of emotional intelligence, intellectual intelligence, spiritual intelligence and love of money on student attitudes regarding professional ethics of accountants. The research approach used in this study is a quantitative approach using primary data. The sampling technique used is nonprobability sampling with purposive sampling method. The number of samples used in this study were 107 samples. The analysis technique used is multiple linear regression. The results of this study indicate that emotional intelligence, intellectual intelligence and spiritual intelligence have a positive effect on student attitudes regarding professional ethics of accountants while love of money has a negative effect on student attitudes regarding professional ethics of accountants. Practical implications for students that they must prepare for their ethical attitude before entering the workforce. Keywords: Emotional intelligence, intellectual intelligence, spiritual intelligence, love of money, student attitudes regarding professional ethics of accountants.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...