The Influence of Religiosity, Emotional Intelligence, and Moral Reasoning on the Ethical Behavior of Accounting Students at Universitas Muhammadiyah Sidoarjo : Pengaruh Nilai Religiusitas, Kecerdasan Emosional dan Moral Reasoning terhadap Perilaku Etis Mahasiswa Akuntansi Universitas Muhammadiyah Sidoarjo

Zackya Gana Donda (Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo)
Aisha Hanif (Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo)

Indonesian Journal of Law and Economics Review
Vol. 21 No. 2 (2026): May

General Background: Ethical behavior is an important aspect of accounting education because accounting students are prepared for professional roles that require integrity and ethical decision-making. Specific Background: Religiosity, emotional intelligence, and moral reasoning are examined as internal factors associated with ethical behavior among accounting students at Universitas Muhammadiyah Sidoarjo. Knowledge Gap: Previous studies have examined these factors separately or in combination with other variables, while limited research has examined religiosity, emotional intelligence, and moral reasoning simultaneously within one research model. Aims: This study analyzes the relationships of religiosity, emotional intelligence, and moral reasoning with the ethical behavior of accounting students at Universitas Muhammadiyah Sidoarjo. Results: Using a quantitative explanatory approach, data were obtained from 135 respondents through purposive sampling and analyzed using SPSS 26. The results show positive and significant relationships between religiosity, emotional intelligence, moral reasoning, and ethical behavior, with t-statistics of 8.131, 7.242, and 8.773, respectively, and significance values of 0.000. Novelty: The study examines the three internal factors simultaneously in one model among accounting students at Universitas Muhammadiyah Sidoarjo. Implications: The findings provide considerations for accounting education in developing students’ religiosity, emotional intelligence, and moral reasoning as aspects related to ethical behavior, Key Findings Religiosity shows a positive and significant relationship with students’ ethical behavior. Emotional intelligence shows a positive and significant relationship with students’ ethical behavior. Moral reasoning records the highest t-statistic among the three examined variables, while the model explains 75.7% of ethical behavior variation. Keywords: Religiosity, Emotional Intelligence, Moral Reasoning, Ethical Behavior, Accounting Students