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2016•E-Jurnal Ekonomi dan Bisnis Universitas UdayanaRequires access

PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, DAN GENDER PADA SIKAP ETIS MAHASISWA MAGISTER AKUNTANSI UNIVERSITAS UDAYANA

Aditya Wardana, Ni Putu Sri Harta Mimba

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Abstract

This study aims to provide empirical evidence about the influence of intellectual intelligence, emotional intelligence, spiritual intelligence and gender on ethical attitudes accounting students of postgraduate program in Udayana University. The sampling method used is nonprobability sampling with total sample of 111 respondents and using multiple linear regression analysis. The results of this study prove that intellectual intelligence, emotional intelligence and spiritual intelligence have positive effect on the ethical attitudes of accounting students. This means that the higher the level of intellectual intelligence, emotional intelligence and spiritual intelligence of students, the higher ethical attidute will be. This study also confirm that gender has no effect on the ethical attitudes of accounting students.

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What this paper is about

This study aims to provide empirical evidence about the influence of intellectual intelligence, emotional intelligence, spiritual intelligence and gender on ethical attitudes accounting students of postgraduate program in Udayana University. The sampling method used is nonprobability sampling with total sample of 111 respondents and using multiple linear regression analysis. The results of this study prove that intellectual intelligence, emotional intelligence and spiritual intelligence have positive effect on the ethical attitudes of accounting students. This means that the higher the level of intellectual intelligence, emotional intelligence and spiritual intelligence of students, the higher ethical attidute will be. This study also confirm that gender has no effect on the ethical attitudes of accounting students.

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OpenAlex reports 4 citations for this work. Citation counts describe recorded attention and do not establish research quality.

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Available abstract

This study aims to provide empirical evidence about the influence of intellectual intelligence, emotional intelligence, spiritual intelligence and gender on ethical attitudes accounting students of postgraduate program in Udayana University. The sampling method used is nonprobability sampling with total sample of 111 respondents and using multiple linear regression analysis. The results of this study prove that intellectual intelligence, emotional intelligence and spiritual intelligence have positive effect on the ethical attitudes of accounting students. This means that the higher the level of intellectual intelligence, emotional intelligence and spiritual intelligence of students, the higher ethical attidute will be. This study also confirm that gender has no effect on the ethical attitudes of accounting students.

Key concepts: Spiritual intelligence, Emotional intelligence, Nonprobability sampling, Psychology, Religiosity, Social psychology, Sociology, Demography

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PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, DAN GENDER PADA SIKAP ETIS MAHASISWA MAGISTER AKUNTANSI UNIVERSITAS UDAYANA — Research Paper | ScholarLens