.The objectives of the research are to identify the influence of: (1) the intellectualintelligence on ethical perception, (2) the emotional intelligence on ethicalperception, (3) the spiritual intelligence on ethical perception, and (4) theintellectual intelligence, emotional intelligence, and spiritual intelligence onethical perception. This research applies purposive sampling technique with therespondents of Universitas Brawijaya accounting students finishing or currentlytaking business and professional ethics subject. The data are gathered throughquestionnaires, and the analysis result indicates that intellectual intelligence,emotional intelligence, and spiritual intelligence partially and simultaneously hassignificant effect on the student’s ethical perception.Keywords: Intellectual intelligence, emotional intelligence, spiritual intelligence,ethical perception
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