Faktor-Faktor yang Mempengaruhi Perilaku Etis Mahasiwa Akuntansi

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 INTELEKTUAL, EMOSIONAL DAN SPRITUAL TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI DALAM PRAKTIK PELAPORAN KEUANGAN

InFestasi ◽

10.21107/infestasi.v15i1.5480 ◽

2019 ◽

Vol 15 (1) ◽

pp. 23

Author(s):

Arisman ◽

Darmuji

Keyword(s):

Emotional Intelligence ◽

Regression Analysis ◽

Linear Regression ◽

Financial Reporting ◽

Ethical Behavior ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Spiritual Intelligence ◽

Accounting Students ◽

Reporting Practices

<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>

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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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The Effect of Intelligence Quotient, Emotional Quotient, and Spiritual Quotient on The Ethical Attitude of Accounting Students at Islamic Universities in Pekanbaru (Empirical Study on Riau Islamic University and State Islamic University Sultan Syarif Kasim)

International Journal of Engineering & Technology ◽

10.14419/ijet.v7i2.30.13796 ◽

2018 ◽

Vol 7 (2.29) ◽

pp. 446

Author(s):

Eny Wahyuningsih ◽

Nanda Suryadi

Keyword(s):

Regression Analysis ◽

Intelligence Quotient ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Spiritual Intelligence ◽

Accounting Students ◽

Dominant Effect ◽

Ethical Attitudes ◽

Ethical Attitude

The research is aimed at: 1) Testing the effect of intellectual intelligence (IQ), emotional intelligence (EQ), and spiritual intelligence (SQ) on ethical attitudes of university accounting students, simultaneously and partially; 2) Testing which variable that has dominant effect. The respondents of the research are accounting students at Islamic University of Pekanbaru, Purposive sampling technique is chosen with criteria respondents have done Auditing I subject. Data was gathered by questionnaires and documentation. Data analysis to test hypothesis was done with multiple linear regression analysis. This research results show that IQ, EQ, and SQ simultaneously had significantly effect on ethical attitudes of university accounting students. But partially, only IQ has significantly and dominantly effects on ethical attitudes of university accounting students.

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

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i4.322 ◽

2020 ◽

Vol 2 (4) ◽

pp. 3840-3857

Author(s):

Ridho Irmas Ferdian ◽

Mayar Afriyenti

Keyword(s):

Emotional Intelligence ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Accounting Students ◽

Ethical Sensitivity ◽

Ethical Perceptions ◽

City College ◽

The Individual ◽

Positive Effect

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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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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Pengaruh Pemahaman Kode Etik Akuntan, Kecerdasan Emosional, dan Religiusitas terhadap Perilaku Etis Mahasiswa Akuntansi

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i02.p09 ◽

2019 ◽

Vol 28 (2) ◽

pp. 1012

Author(s):

I Komang Raditya Wiguna ◽

I Ketut Suryanawa

Keyword(s):

Emotional Intelligence ◽

Regression Analysis ◽

Ethical Behavior ◽

Quantitative Data ◽

Code Of Ethics ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Accounting Students ◽

Analysis Techniques ◽

Calculation Results

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.

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Peran Komitmen Afektif, Kecerdasan Emosional dan Dukungan Organisasional Terhadap Organizational Citizenship Behavior Studi Pada Dinas Perindustrian dan Perdagangan DI Yogyakarta

Jurnal Ilmiah Manajemen Kesatuan ◽

10.37641/jimkes.v9i1.417 ◽

2021 ◽

Vol 9 (1) ◽

pp. 9-16

Author(s):

Handita Fala ◽

Prayekti Prayekti ◽

Kusuma Candra Kirana

Keyword(s):

Emotional Intelligence ◽

Organizational Citizenship Behavior ◽

Organizational Support ◽

Quantitative Research ◽

Affective Commitment ◽

Hypothesis Test ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Citizenship Behavior

This study aims to determine (1) the influence of Affective Commitment to OCB, (2) the influence of Emotional Intelligence on OCB, (3) the influence of Organizational Support on OCB, and (4) the influence jointly of Affective Commitment, Emotional Intelligence and Organizational Support to OCB. The type of research used is quantitative research. The population in this study is a permanent employee of the Office of Industry and Trade of the Special Region of Yogyakarta which amounts to 68 people. The sample of this study because less than 100 then 68 permanent employees were involved all. Data collection method using questionnaire using Judgement Sampling technique or often called Purposive Sampling. This study used data quality test, classic assumption test (normality test, heterocysticity test, and multicollinierity test), multiple linear regression analysis, and hypothesis test. The results of this study showed that Affective Commitment Variables have no effect on OCB Variables. Emotional Intelligence Variables have a positive and significant effect on OCB. Organizational Support Variables have a positive and significant effect on OCB. Variable Affective Commitment, Emotional Intelligence and Organizational Support together or simultaneously affect OCB.

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ANALISIS HUBUNGAN KECERDASAN EMOSIONAL DAN LOVE OF MONEY TERHADAP PERILAKU ETIS MAHASISWA (STUDI EMPIRIS PADA MAHASISWA S1 AKUNTANSI UNIVERSITAS PENDIDIKAN GANESHA)

Jurnal Ilmiah Akuntansi ◽

10.23887/jia.v3i2.16638 ◽

2019 ◽

Vol 3 (2) ◽

Author(s):

Putu Eka Dianita Marvilianti Dewi ◽

I Putu Hendra Martadinata ◽

Ida Bagus Raminra Padma Diputra

Keyword(s):

Emotional Intelligence ◽

Ethical Behavior ◽

Random Sampling ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Accounting Students ◽

Primary Data ◽

Research Subjects ◽

Study Program ◽

Love Of Money

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.

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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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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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