Pengaruh Kecerdasan Emosional Dan Ethical Sensitivity Terhadap Persepsi Etis Mahasiswa Sebagai Calon Akuntan

This study wanted to determine the ethical perceptions of students from the individual side of accounting students at FE UNP, namely from the emotional intelligence and ethical sensitivity of students. The author makes students the object of research because an accountant's ethical perceptions can also be influenced by several factors. One of them is external factors, namely the environment. The environment affects the formation of a person's character so that it affects their behavior. This research is classified as a causative research. The population used in this study were accounting students at the Padang City College. Samples were taken using purposive stratified sampling technique. Where is the sampling by taking samples of people selected by the author according to specific characteristics and certain characters. The analysis used in this study is multiple linear regression analysis used in this study is to use the SPSS 21 computer program. . The results of this study are that emotional intelligence has a positive effect on students' ethical perceptions as prospective accountants and ethical sensitivity has a positive effect on students' ethical perceptions as prospective accountants.

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THE EFFECT OF KNOWLEDGE OF ETHICS, RELIGIOSITY, ETHICAL SENSITIVITY, ETHICAL ORIENTATION TO ACCOUNTING STUDENTS PERCEPTION OF CREATIVE ACCOUNTING PRACTICES

ACCRUALS ◽

10.35310/accruals.v5i01.685 ◽

2021 ◽

Vol 5 (01) ◽

pp. 63-88

Author(s):

Dede Sevi ◽

Sri Mulyati ◽

Asep Kurniawan

Keyword(s):

Higher Education ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Accounting Students ◽

Ethical Sensitivity ◽

Ethical Orientation ◽

West Java ◽

Ethical Knowledge ◽

Creative Accounting ◽

Positive Effect

Creative accounting is an ethical dilemma because it does not seem to violate the rules but causes users of financial statements to make wrong decisions. With the occurrence of various accounting scandals abroad and in Indonesia that has committed creative accounting actions, it is evident that there are still many accountants who violate the basic principles of professional accounting ethics and from creative accounting actions that have resulted in companies collapsing. This study aims to examine whether there is a relationship between ethical knowledge, religiosity, ethical sensitivity, and ethical orientation to accounting students' perceptions of creative accounting practices. The subjects of this study were students of higher education accounting study programs in West Java. The research method used in this research is quantitative with a questionnaire. The survey was conducted on 320 respondents of higher education accounting students in West Java. The analysis technique uses multiple linear regression analysis with SPSS software. The results of this study indicate that: ethical knowledge has a positive effect on accounting students' perceptions of creative accounting practices, religiosity does not affect accounting students' perceptions of creative accounting practices, ethical sensitivity has a positive effect on accounting students' perceptions of creative accounting practices, ethical orientation does not affect perceptions. accounting students regarding creative accounting practices. And simultaneously ethical knowledge, religiosity, ethical sensitivity, and ethical orientation affect the perceptions of accounting students regarding creative accounting practices as evidenced by the F value of 62.587> F table 2,4003 and a significance value of 0,000 <0.05.

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Persepsi Mahasiswa Akuntansi Atas Perilaku Akuntan Publik Dipengaruhi oleh Pengetahuan, Sensitivitas Etis, Idealisme, dan Religiusitas

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v29.i03.p03 ◽

2019 ◽

Vol 29 (3) ◽

pp. 943

Author(s):

Kadek Putri Prabandari ◽

I Gst Ayu Eka Damayanthi

Keyword(s):

Ethical Behavior ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Accounting Students ◽

Ethical Sensitivity ◽

Ethical Perception ◽

Ethical Perceptions ◽

Public Accounting ◽

Analysis Techniques ◽

Public Accountants

The purpose of this study was to determine the effect of knowledge, ethical sensitivity, idealism, and religiosity on the perceptions of accounting students on the ethical behavior of public accountants in students in the Faculty of Economics and Business at Udayana University. The sample used amounted to 60 people with multiple linear regression analysis techniques. The results show that knowledge has a positive and significant effect on the ethical perceptions of Udayana University accounting students for the ethical behavior of public accountants. Ethical sensitivity has a positive and significant effect on ethical perceptions of Udayana University accounting students for ethical behavior of public accountants. Idealism has a positive and significant effect on the ethical perception of Udayana University accounting students for ethical behavior of public accountants. Religiosity has a positive and significant effect on the ethical perception of Udayana University accounting students for ethical behavior of public accountants. Keywords : Knowledge; Ethical Sensitivity; Public Accounting; Idealism; Perception.

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PENGARUH MOTIVASI BELAJAR DAN KECERDASAN SPIRITUAL PADA PRESTASI BELAJAR MAHASISWA AKUNTANSI

Widya Akuntansi dan Keuangan ◽

10.32795/widyaakuntansi.v1i2.375 ◽

2019 ◽

Vol 1 (2) ◽

pp. 1-14

Author(s):

Ni Putu Trisna Windika Pratiwi

Keyword(s):

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Learning Motivation ◽

Spiritual Intelligence ◽

Accounting Students ◽

Sample Collection ◽

Learning Achievement ◽

Business Economics ◽

Positive Effect

Learning achievement plays an important role in measuring how much understanding an individual gets in the learning process that has been followed. The purpose of this study is to provide empirical evidence regarding the effect of learning motivation and spiritual intelligence on the learning achievements of accounting students at the Faculty of Business Economics and Tourism, Hindu Indonesia University. The sample collection method used is a nonprobability sampling technique with a saturated sampling method, so that the number of samples used in this study were 68 students. Research data was collected through questionnaires and analyzed using multiple linear regression analysis techniques. The test results in this study prove that learning motivation and spiritual intelligence have a positive effect on student learning achievement.

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Persepsi Etis Mahasiswa Akuntansi Atas Perilaku Tidak Etis Akuntan

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v27.i01.p08 ◽

2019 ◽

pp. 201

Author(s):

Kadek Indah Dwi Lestari ◽

I Wayan Ramantha

Keyword(s):

Ethical Behavior ◽

Unethical Behavior ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Accounting Students ◽

Ethical Perceptions ◽

Analysis Techniques ◽

Ethical Knowledge ◽

And Gender ◽

Positive Effect

The research objective was to determine the effect of knowledge of ethics, idealism, relativism and gender on accounting students 'ethical perceptions of accountants' unethical behavior. This research was conducted at the Faculty of Economics and Business, Udayana University. The number of samples used amounted to 94 accounting students with multiple linear regression analysis techniques. Based on the results of the study it was found that knowledge of ethics and idealism negatively affected accounting students' ethical perceptions of accountant's unethical behavior. This shows that the higher the knowledge of ethics and idealism that students have, the more they disagree with the ethical behavior of accountants. Relativism has a positive effect on accounting students 'ethical perceptions of accountants' unethical behavior. This shows that the higher the relativism that students have, the more they agree with the ethical behavior of accountants. Gender has a negative but not significant effect on accounting students 'ethical perceptions of accountants' unethical behavior. This shows that men and women give an attitude of disagreement with accountants' unethical behavior. Keywords: Ethical knowledge, idealism, relativism, gender, ethical perceptions, accounting students, unethical behaviour

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Pengaruh Kecerdasan Emosional, Fasilitas Belajar dan Kompetensi Dosen Terhadap Persepsi Prestasi Akademik Mahasiswa Akuntansi

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v29.i03.p13 ◽

2019 ◽

Vol 29 (3) ◽

pp. 1083

Author(s):

Putu Hendra Putra Wahyudi ◽

Maria Mediatrix Ratna Sari

Keyword(s):

Academic Achievement ◽

Emotional Intelligence ◽

Undergraduate Students ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Accounting Students ◽

Student Academic Achievement ◽

Analysis Technique ◽

Positive Effect

Student academic achievement is a reflection of the quantity and quality of knowledge that has been mastered by students. The purpose of this study, among others, is to determine the effect, emotional intelligence, learning facilities and lecturer competence on the academic achievement of accounting students. The place to do this research is at the Faculty of Economics and Business, Udayana University. Multiple linear regression analysis is an analysis technique used in this study. The sample of this research is the 2016 accounting undergraduate students with the sample determination method using the Slovin formula. The types of data used in this study are qualitative and quantitative data. Data collection techniques using a questionnaire. The results showed that emotional intelligence, learning facilities and lecturer competence had a positive effect on academic achievement of accounting students. Keywords : Emotional Intelligence; Learning Facilities; lecturer Competence; Academic Achievement.

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Influence of Gender, Emotional and Spiritual Intelligence on the Level of Accounting Understanding

Journal of Humanities, Social Science, Public Administration and Management (HUSOCPUMENT) ◽

10.51715/husocpument.v1i2.60 ◽

2021 ◽

Vol 1 (2) ◽

pp. 77-84

Author(s):

Ayu Indira Dewiningrat ◽

Jonathan Jacob Paul Latupeirissa

Keyword(s):

Emotional Intelligence ◽

Regression Analysis ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Spiritual Intelligence ◽

Accounting Students ◽

Analysis Technique ◽

Level Of Understanding ◽

The City

Understanding of accounting is someone who is clever and understands accounting properly. Accounting is a process of recording, classifying, summarizing, processing and presenting data, transactions and events related to finance so that it can be used by people who use it easily understood for making decisions and for other purposes. This study aims to determine the effect of gender, emotional intelligence and spiritual intelligence on the level of accounting understanding of students majoring in accounting at private universities in the city of Denpasar. Samples were taken by purposive sampling technique as many as 376 accounting students. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that the gender variable affects the level of accounting understanding with a significance value of 0.000 < 0.05 , the emotional intelligence variable has no effect on the level of accounting understanding with a significance value of 0.74> 0.05, the spiritual intelligence variable has no effect on the level of understanding. Accounting with a significance value of 0.663> 0.05.

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Pengaruh Karakteristik Individu dan Kompensasi terhadap Turnover Intention

Jurnal Riset Manajemen dan Bisnis ◽

10.29313/jrmb.v1i1.37 ◽

2021 ◽

Vol 1 (1) ◽

pp. 25-35

Author(s):

Ratih Prameswari Wulan Asih

Keyword(s):

Turnover Intention ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Population Data ◽

Multiple Linear Regression Analysis ◽

Individual Characteristics ◽

Measuring Instruments ◽

A Value ◽

The Individual ◽

Positive Effect

Abstract. This study aims to determine the Individual Characteristics and Compensation for Turnover Intention at the Perisai Husada Main Clinic. This research is categorized as descriptive and verification research as a quantitative approach with an instrument in the form of a questionnaire. The sampling technique in this study used saturated samples because all 55 employees of the Perisai Husada Main Clinic were made into the population. Data collection using questionnaires and interviews. Test the validity of the instrument using Pearson's product moment while the reliability test with the Alpha cronbanch with the help of SPSS 25. 0 Measuring instruments prove to be valid and reliable for research instruments. Hypothesis testing of this study uses multiple linear regression analysis. The results of the study prove that: (1) Individual characteristics significantly positive effect on Turnover Intention with a value of β = 0.394 and sig = 0,000, the contribution of individual characteristics to Turnover Intention 0.434 = 43.4%; (2) Compensation has a positive effect on Turnover Intention with a value of β = 0.530 and sig 0,000, contribution of Compensation to Turnover Intention 0.569 = 56.9%; (3) Individual Characteristics and Compensation have a significant positive effect on Turnover Intention with a result of R² = 0.622. This means that Individual Characteristics and Compensation is 62.2% while the remaining 27.8% is influenced by other variables outside the variables studied. Abstrak. Penelitian ini bertujuan untuk mengetahui Karakteristik Individu dan Kompensasi terhadap Turnover Intention pada Klinik Utama Perisai Husada. Penelitian ini di kategorikan sebagai penelitian deskriptif dan verikatif sebagai pendekatan kuantitatif dengan instrument berupa kuesioner. Teknik pengambilan sampel dalam penelitian ini menggunakan sampel jenuh karena seluruh karyawan Klinik Utama Perisai Husada sebanyak 55 orang dijadikan populasi. Pengumpulan data menggunakan kuesioner dan wawancara. Uji validitas instrumen dengan menggunakan product moment pearson sedangkan uji reliabilitas dengan cronbanch Alpha dengan bantuan SPSS 25. 0 Alat ukur terbukti valid dan reliabel untuk instrument penelitian. Uji hipotesis penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian membuktikan bahwa: (1) Karakteristik Individu berpengaruh positif signifikan terhadap Turnover Intention dengan nilai β= 0,394 dan sig = 0,000, kontribusi karakteristik individu terhadap Turnover Intention 0,434 = 43,4%; (2) Kompensasi berpengaruh positif terhadap Turnover Intention dengan nilai β=0,530 dan sig 0,000, kontribusi Kompensasi terhadap Turnover Intention 0,569 = 56,9%; (3) Karakteristik Individu dan Kompensasi berpengaruh positif signifikan terhadap Turnover Intention dengan hasil R² = 0,622. Hal ini berarti Karakteristik Individu dan Kompensasi 62,2% sedangkan sisanya 27,8% dipengaruhi oleh variabel lain di luar variabel yang diteliti.

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Pengaruh Kecerdasan Intelektual, Kecerdasan Spiritual dan Kecerdasan Emosional terhadap Persepsi Etis Mahasiswa Akuntansi

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i02.p13 ◽

2019 ◽

Vol 28 (2) ◽

pp. 1116

Author(s):

Chandra Wijaya ◽

Maria Mediatrix Ratna Sari

Keyword(s):

Emotional Intelligence ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Positive Influence ◽

Spiritual Intelligence ◽

Accounting Students ◽

Ethical Perceptions ◽

Study Program ◽

Questionnaire Method ◽

Research Analysis

This study aims to examine the effect of intellectual intelligence, spiritual intelligence and emotional intelligence on the ethical perceptions of accounting students. The object of research is active students of the 7th semester accounting study program at the Faculty of Economics and Business, Udayana University. The sample in this study amounted to 80 people. Data collection using the questionnaire method. The analytical method used in this study is multiple linear regression analysis. Based on the results of the research analysis, it can be said that Intellectual Intelligence has a positive influence on the Ethical Perceptions of Accounting Students, Spiritual Intelligence has a positive influence on Ethical Perceptions of Accounting Students, and Emotional Intelligence has a positive influence on Ethical Perceptions of Accounting Students. Keywords : Intellectual intelligence, spiritual intelligence, emotional intelligence, students, ethical perception.

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Faktor-Faktor yang Mempengaruhi Perilaku Etis Mahasiwa Akuntansi

Owner ◽

10.33395/owner.v4i2.216 ◽

2020 ◽

Vol 4 (2) ◽

pp. 317

Author(s):

Fediana Asriani Sekartaji ◽

Suhendro Suhendro ◽

Rosa Nikmatul Fajri

Keyword(s):

Emotional Intelligence ◽

Ethical Behavior ◽

Quantitative Research ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Spiritual Intelligence ◽

Accounting Students ◽

Accounting Ethics ◽

Primary Analysis

This study aims to analyze the factors that influence ethical behavior of accounting students, including Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, Understanding of Accounting Ethics, Gender and Eti Behavior. The population in this study is accounting students in all private universities in Surakarta. The sampling technique uses purposive sampling, with the criteria of students who have taken auditing courses I and II, so we get a sample of 100 respondents. Quantitative research type. Data sources in the form of Primary. Analysis of the data used is multiple linear regression analysis. The results showed that intellectual intelligence had no effect on the ethical behavior of..accounting students, while emotional intelligence, spiritual intelligence, understanding of the accounting ethics code, gender..influenced the ethical behavior of accounting students.

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Pengaruh Kecerdasan dan Love of Money Terhadap Persepsi Etis Mahasiswa Akuntansi

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i11.p19 ◽

2020 ◽

Vol 30 (11) ◽

pp. 2969

Author(s):

Ida Ayu Ratih Manuari ◽

Ni Luh Nyoman Sherina Devi

Keyword(s):

Emotional Intelligence ◽

Linear Regression Analysis ◽

Total Sample ◽

Multiple Linear Regression Analysis ◽

Spiritual Intelligence ◽

Accounting Students ◽

Ethical Perceptions ◽

Accounting Profession ◽

Love Of Money ◽

Starting Point

This study aims to determine the effect of intellectual intelligence, emotional intelligence, spiritual intelligence, and love of money on the ethical perceptions of accounting students. The purpose of accounting education is to introduce students to values and ethical standards in the accounting profession. The importance of ethics in a profession makes the accounting profession focus its attention on the ethical perceptions of accounting students, as a starting point in increasing perceptions of the accounting profession. therefore, research on ethics in accounting students is needed. The sample was selected using nonprobability sampling method with a total sample of 75 respondents and used multiple linear regression analysis as a testing tool. The results showed that spiritual intelligence and love of money had a positive effect on the ethical perceptions of accounting students. Intellectual intelligence and emotional intelligence were found to have no effect on ethical perceptions of accounting students. Keywords: Intelligence; Love of Money; Ethical Perception.

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