scholarly journals The Effect of Business and Professional Ethics Education, Spiritual and Emotional Intelligence on Accounting Students’ Ethical Behavior

Author(s):  
Nyoman Suadnyana Pasek ◽  
I Putu Julianto ◽  
I Putu Arya Dharmayasa
InFestasi ◽  
2019 ◽  
Vol 15 (1) ◽  
pp. 23
Author(s):  
Arisman ◽  
Darmuji

<p><em>This aims of this sudy was to obtain empirical evidence about the influence of intel-lectual intelligence, emotional intelligence and spiritual intelligence to ethical behavior accounting students in financial reporting practices. The population of this research was 37 accounting students at the Jambi Polytechnic. The data analysis technique used is simple linear regression analysis and multiple linear regression analysis. The results of this study indicate that intellectual intelligence, emotional intelligence and spiritual intelligence positively influence the ethical behavior of accounting students in financial reporting practices.</em></p>


2021 ◽  
Vol 15 (2) ◽  
pp. 213-222
Author(s):  
Nurdian Susilowati ◽  
Kusmuriyanto Kusmuriyanto ◽  
Kris Brantas Abiprayu

This study investigated the direct and indirect effects of learning styles, ethics education, and ethical climate on student’s ethical behavior. The samples were obtained through a proportionate random sampling technique so that 273 students had taken the courses of conservation education, professional ethics for teachers, and business ethics. The data were collected using questionnaires and analyzed using path analysis. The research findings showed that learning styles and ethical education could directly influence ethical behavior. At the same time, the ethical climate did not have a direct influence on ethical behavior. The ethical climate could not mediate the effect of learning styles and ethics education on ethical behavior. It means that learning styles and ethical education contribute significantly to the formation of good behavior and student’s characters. It is supporting a learning styles approach suggests that it offers benefit to students.


2015 ◽  
Vol 6 (1) ◽  
pp. 1-12
Author(s):  
Hj Marwah Yusuf

This study analyzed the influence of ethics education and love of money on student perceptions of accounting in preparing the financial statements. The study population, the entire accounting student at the State University (PTN) in Makassar. Sampling was purposive sampling method, and is chosen, students who have already taken courses and professional ethics. Methods of data collection in this study, is a questionnaire, after the data is collected and analyzed by SPSS. In conclusion, there is no influence of variables and students' perceptions of ethics education in the preparation of financial statements. With figures from the calculation of the probability of the correlation between the variables of 0.300


2019 ◽  
Vol 28 (2) ◽  
pp. 1012
Author(s):  
I Komang Raditya Wiguna ◽  
I Ketut Suryanawa

The purpose of this study was to determine the effect of Understanding the Code of Ethics of Accountants, Emotional Intelligence, and Religiosity on Ethical Behavior of Accounting Students. This study uses multiple linear regression analysis techniques. In determining the sample of this study using Slovin formula. From the calculation results, it was found that the sample amounted to at least 75 respondents who were active students of the class of 2015 and had taken auditing courses 1. The type of data used in this study is quantitative data, in the form of answers from respondents stated in the form of numbers from the questionnaire was measured using a Likert scale. The results of the analysis show that the understanding of the accountant's code of ethics, emotional intelligence, and religiosity positively influences the ethical behavior of accounting students.Keywords: Understanding of the accountant's code of ethics, emotional intelligence, religiosity, ethical behavior.


2018 ◽  
Vol 14 (3) ◽  
pp. 142-156
Author(s):  
Rita Wijayanti

This study aims to obtain empirical evidence of the influence of machiavellian nature, emotional intelligence, spiritual intelligence, and understanding of accountants professional codes of ethics on accounting students' ethical behavior. Sampling is conducted by a purposive sampling method with the criteria of active students who have taken the I and II Auditing courses as well as the Professional Ethics and Business Sharia. A total of 115 questionnaires could be processed further and each question was assessed using a 5-point Likert Scale. Data analysis using multiple linear regression. The results showed that (1) machiavellian nature affect the ethical behavior of accounting students, where the higher the level machiavellian, the higher the tendency to take unethical actions, (2) spiritual intelligence has a positive effect on ethical behavior of accounting students, and (3) understanding of accountants professional codes of ethics has a positive effect on ethical behavior of accounting students. Another variable, namely emotional intelligence has no effect on the ethical behavior of accounting students. However, the four research variables influence the ethical perceptions of accounting students simultaneously. Research findings indicate the importance of ethical and religious content in the college curriculum.


2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Putu Eka Dianita Marvilianti Dewi ◽  
I Putu Hendra Martadinata ◽  
Ida Bagus Raminra Padma Diputra

ABSTRAKPenelitian ini menganalisis hubungan antara kecerdasan emosional dan love of money terhadap perilaku etis mahasiswa. Universitas Pendidikan Ganesha menjadi lokasi dalam penelitian ini, tepatnya di program studi S1 Akuntansi. Subjek penelitian yang dijadikan sampel yaitu mahasiswa S1 akuntansi angkatan tahun 2016 dan 2017 dikarenakan mereka telah menempuh mata kuliah akuntasi keperilakuan. Sampel dipilih dengan menggunakan teknik random sampling (sampel acak). Metode pengumpulan data menggunakan kuesioner berupa daftar pertanyaan yang akan diberikan kepada responden. Kuesioner dibagikan saat mahasiswa melakukan bimbingan dalam penyusunan KRS (kartu rencana studi), penulis memberikan ke setiap mahasiswa yang datang untuk bimbingan. Kuesioner yang dibagikan dengan yang kembali berjumlah 76 data. Hipotesis diuji dengan menggunakan teknik analisis regresi linear berganda dengan bantuan program SPSS. Variabel independen terdiri dari kecerdasan emosional dan love of money, sedangkan perilaku etis mahasiswa merupakan variabel dependen. Jenis data yang digunakan yaitu kuantitatif dengan sumber data primer.Berdasarkan hasil analisis dan pembahasan yang telah dilakukan maka perilaku tidak etis mahasiswa dipengaruhi secara positif oleh love of money sedangkan dipengaruhi secara negatif oleh kecerdasan emosional.Kata Kunci: kecerdasan emosional, love of money, perilaku etis.ABSTRACTThis study analyzes the relationship between emotional intelligence and love of money on students' ethical behavior. Universitas Pendidikan Ganesha is the location in this study, precisely in the S1 Accounting study program. The research subjects who were sampled were S1 accounting students of the year 2016 and 2017. Samples were selected using random sampling techniques (random samples). Data collection method uses a questionnaire in the form of a list of questions that will be given to respondents. Questionnaires were distributed when students conducted guidance in the preparation of the KRS (study plan card), the author gave to each student who came for guidance. Questionnaires distributed with the return amounted to 76 data. The hypothesis was tested using multiple linear regression analysis techniques with the help of SPSS program. Independent variables consist of emotional intelligence and love of money, while students' ethical behavior is the dependent variable. The type of data used is quantitative with primary data sources. Based on the results of the analysis and discussion that has been done then the unethical behavior of students is positively influenced by love of money while negatively influenced by emotional intelligence.Keywords: emotional intelligence, love of money, ethical behavior.


Owner ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 317
Author(s):  
Fediana Asriani Sekartaji ◽  
Suhendro Suhendro ◽  
Rosa Nikmatul Fajri

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.


Eksos ◽  
2020 ◽  
Vol 16 (2) ◽  
pp. 161-175
Author(s):  
Arianto Arianto ◽  
Rahman Sastrawan ◽  
Nia Pratiwi

Abstract   This research aims to analyze the influence of gender, religiosity, and intellectual intelligence on ethical behavior in the future. These influences will be able to cause the progress of an accounting profession whether to be good or even vice versa to be bad. The research methodology used in this study is a method with a level of clarity (explanatory) and the type of research is quantitative by conducting surveys and distributing questionnaires to respondents namely accounting students as future accountants. After the respondent fills in the questionnaire, the data will be processed presented in the form of a Likert scale. The results of this study indicate that future accountants can be trusted if they have a good ethical attitude. This research is useful to serve as a presentation of teaching materials for business and professional ethics courses.  


2018 ◽  
pp. 145
Author(s):  
Juan Pablo Beca

ResumenEl trabajo analiza el curso Ética Profesional en la carrera de Derecho en la Universidad Católica de Temuco. Examina la forma como se abordaba la ética profesional antes de la creación del curso, y lo que ha ocurrido con él a través de sucesivos cambios curriculares y la introducción del modelo por competencias. El curso aporta al sello identitario, mediante un enfoque multidisciplinario. El curso ha vinculado teoría y práctica, desde que comenzó a implementarse, hasta llegar actualmente a comprenderlo en la lógica de competencias. Esta mirada implica formar a los estudiantes para resolver dilemas éticos, lo que se hace mediante la metodología del ver–juzgar–actuar. Esta metodología de discernimiento es propia de la tradicióncatólica, pero se usa en este contexto sin un cariz religioso. El método en cuestión permite ir educando la autonomía a fn de tomar decisiones. Se analiza la importancia de contextualizar la enseñanza ética y la forma como esto se ha hecho en el curso. Finalmente se aborda la relevancia de formar la conciencia ética de los estudiantes.Palabras clave: Experiencia de enseñanza – Ética profesional –Método de discernimient.ResumoO artigo analisa o curso de Ética Profssional na Escola de Direito na Universidade Católica de Temuco. Examina a forma de como abordar a ética profssional antes da criação do curso, e o que tem acontecido com ele através de sucessivas mudanças curriculares e a introdução do modelo de competências. O curso aporta ao selo de identidade, através de uma abordagem multidisciplinar. O curso tem ligado teoria e prática, desde que começou a se programar até chegar atualmente a compreendê-lo na lógica de competência. Este olhar implica formar aos estudantes para resolver dilemas éticos, o que é feito pela metodologia do ver-julgar-agir. Este método de discernimento é próprio da tradição Católica, mas é usado neste contexto, sem um aspecto religioso. O método em questão permite ir educando na autonomia com a fnalidade de tomar decisões. Analisa-se a importância de contextualizar o ensino da ética e a forma como isso tem sido feito no curso. Finalmente se aborda a relevância de formar consciência ética dos estudantes.Palavras-chave: Experiência de ensino - Ética Profssional - Método de discernimento.AbstractThis paper analyses the Professional Ethics course at the School of Law of Universidad Católica de Temuco. It reviews the way in which ethics was addressed before the course was created, and what has happened with it through the subsequent curricular changes and the implementation of a competency based model. The course contributes to the seal of identity through a multidisciplinary approach. Theory and practice have been progressively bound together since the course was introduced, to reach a point, nowadays, in which the course is understood within the logic of competencies. This point of view implies educating students for solving ethical dilemmas, which is done through the see–judge–act methodology. This discernment methodology belongs to the Roman Catholic tradition, but is used in this context without its religious complexion. This method allows educating autonomy in order to make decisions. It also analyses the importance of contextualizing ethics education and the way in which this has been done in the course. Finally, it addresses the relevance ofcreating an ethical consciousness of the students.Keywords: Teaching experience – Professional Ethics – Discernment method


2018 ◽  
Vol 3 (1) ◽  
pp. 91
Author(s):  
Elex Sarmigi

<p><em>This study aims to see the comparison of ethical behavior of accounting students of STIE Sakti Alam Kerinci with accounting students of STIE Sumatera Barat. This study will also look at the comparative ethical behavior between male students and female students as well as the ethical behavior of individuals who have internal locus of control factors with individuals who have external locus of control factors separately from each college. In addition, this study will also look at the effects of equity sensitivity (X<sub>1</sub>) and culture (X<sub>2</sub>)</em> <em>on the ethical behavior of accounting students. This study uses primary data collected by using questionnaires. The method of testing the comparative hypothesis in this study is T-test, then multiple linear regression is used to analyze the influence of equity sensitivity (X1) and culture (X2) on ethical behavior (Y).</em><em> </em><em>This study found that (1) the accounting students of STIE Sumatera Barat have more ethical behavior than accounting students of STIE Sakti Alam Kerinci, (2) there are no differences of ethical behavior among male students and female students of STIE Sakti Alam Kerinci as well as STIE Sumatera Barat, (3a) The accounting students of STIE Sakti Alam Kerinci have internal locus of control factors has more ethical behavior than accounting student have external locus of control factors, (3b) there is no difference of ethical behavior among accounting students of STIE Sumatera Barat based on locus of control factors, (4a) Equity sensitivity and culture affect the ethical behavior of accounting students of STIE Sakti Alam Kerinci, (4b) equity sensitivity affects the ethical behavior of accounting students of STIE Sumatera Barat, but culture does not affect the ethical behavior of accounting students of STIE Sumatera Barat.</em><em></em></p><p> </p><p>Penelitian ini bertujuan untuk melihat komparasi perilaku etis mahasiswa akuntansi STIE Sakti Alam Kerinci dengan mahasiswa akuntansi STIE Sumatera Barat. Penelitian ini melihat komparasi perilaku etis antara mahasiswa dengan mahasiswi akuntansi serta perilaku etis individu yang memiliki faktor internal <em>locus of control</em> dengan individu yang memiliki faktor eksternal <em>locus of control</em> secara terpisah dari masing-masing perguruan tinggi. Selain itu, penelitian ini juga melihat pengaruh dari <em>equity sensitivity</em> (X<sub>1</sub>) dan budaya (X<sub>2</sub>) terhadap perilaku etis mahasiswa akuntansi. Penelitian ini menggunakan data primer yang dikumpulkan dengan menggunakan kuesioner. Metode pengujian hipotesis komparatif dalam penelitian ini adalah T-<em>test</em>, kemudian regresi linear berganda digunakan untuk menganalisa pengaruh <em>equity sensitivity </em>(X<sub>1</sub>) dan budaya (X<sub>2</sub>) terhadap perilaku etis (Y). Penelitian ini menemukan bahwa (1) mahasiswa akuntansi STIE Sumatera Barat memiliki perilaku yang lebih etis dibandingkan mahasiswa akuntansi STIE Sakti Alam Kerinci, (2) tidak terdapat perbedaan perilaku etis antara mahasiswa dan mahasiswi akuntansi STIE Sakti Alam Kerinci maupun STIE Sumatera Barat, (3a) mahasiswa akuntansi STIE Sakti Alam Kerinci yang memiliki faktor  internal<em> locus of control </em>memiliki perilaku lebih etis dibandingkan mahasiswa akuntansi yang memiliki faktor eksternal<em> locus of control, </em>(3b) tidak terdapat perbedaan perilaku etis antara mahasiswa akuntansi STIE Sumatera Barat berdasarkan faktor<em> locus of control</em>, (4a) <em>equity sensitivity</em> dan budaya mempengaruhi perilaku etis mahasiswa akuntansi STIE Sakti Alam Kerinci, (4b) <em>equity sensitivity</em> mempengaruhi perilaku etis mahasiswa akuntansi STIE Sumatera Barat</p>


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