PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL DAN LOCUS OF CONTROL TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI (STUDI KASUS DI UNISRI, UNSA, UNIBA, USB DAN UTP)

Authors

  • Avitsah Mada Fasi Putri Slamet Riyadi University
  • Rispantyo Rispantyo Program Studi Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi
  • Bambang Widarno Program Studi Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi

Keywords:

Emotional Intelligence, Spiritual Intelligence, Locus of Control and Ethical Behavior of Accounting Students.

Abstract

The purpose of this study was to examine the Effects of Emotional
Intelligence, Spirituall.Intelligence and Locus of Control on Ethical Behavior of
AccountinggStudents. This study uses a survey method with population sampling
using perposive sampling so as to get a sample of students of the Faculty of
Economics, University of Slamet Riyadi Surakarta (UNISRI), Surakarta
University (UNSA), Surakarta Batik Islamic University (UNIBA), Setia Budi
University (USB), and Tunas University Development (UTP). The criteria for this
sample are students who have taken auditing and business ethics courses, namely
the class of 2017. Students in this study were 80 students from 318 students using
Arikunto theory. The type of data used is primary data. The results of this study
simultaneously Emotional Intelligence variables significantly positive effect on
Ethical Behavior of. Accounting Students. Spiritual Intelligence has a significant
positive effect on the Ethical Behavior of Accounting Students. Locus of Control
has a significant positive effect on the Ethical Behavior of Accounting Students.

Author Biography

Avitsah Mada Fasi Putri, Slamet Riyadi University

You'll when you believe - Man Jadda Wa Jada

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Published

2022-08-16