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The Effect of Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence and Types of Accountant Professions at Ethical Attitudes of Master Accounting Students

Year: 2018

Type: article

Abstract: The purpose of this study to provide empirical evidence about the influence of intellectual intelligence, emotional intelligence, spiritual intelligence, and the type of accounting profession on the ethical attitude of master accounting student.Sampling using sample saturated with total sample counted 130 responders.Hypothesis testing tool used is multiple linear regression analysis.The result of research proves that intellectual intelligence and emotional intelligence have an effect on the ethical attitude of accounting master student, which means that the higher intellectual intelligence and emotional intelligence of the students, the better the ethical attitude of the students.The results of this study also shows the spiritual intelligence and accountant profession type does not affect the ethical attitude of master accounting student, this is due to the many factors outside the spiritual intelligence and the type of accounting profession that influence ethical attitudes and able to exclude the influence of spiritual intelligence and accounting profession types of ethical attitude of accounting master student.

Source: Russian Journal of Agricultural and Socio-Economic Sciences

DOI: 10.18551/rjoas.2018-07.21

Authors: L.A. Jatmika, I.M. Sukartha

Institution: Udayana University

Language: English

Topic: Ethics in Business and Education

Subfield: Organizational Behavior and Human Resource Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Quality education

Open Access status: gold

Estimated APC paid: $28