Ethical Behavior of Accounting Undergraduate Students: Emotional Intelligence, Spiritual Intelligence, and Locus of Control
Year: 2020
Type: conference-paper
Study design: Observational Study
Abstract: This study aimed to examine and analyze the effect of emotional intelligence, spiritual intelligence, and locus of control on the ethical behavior of undergraduate students studying accounting.We collected the data using the questionnaire and interviews.Data from the questionnaire were analyzed using multiple regression analysis, while data from the interview was analyzed using qualitative analysis.The analysis shows emotional intelligence, spiritual intelligence, and locus of control simultaneously affect the students' ethical behavior.Students who have higher emotional intelligence, spiritual intelligence, and locus of control will have a higher ethical behavior.In addition, emotional intelligence partially affects the students' ethical behavior, where emotional intelligence is necessary to manage emotion as a control for ethical attitudes and behavior.Further, spiritual intelligence partially affects the students' ethical behavior, where spiritual intelligence is the ability to think and act according to the conscience to behave ethically.Locus of control partially affects the students' ethical behavior, where students with the internal locus of control will have responsibility for any of their behavior.
Source: ICCD
Institution: Tadulako University
Language: English
Domain: Social Sciences
SDG: Quality education
Open Access status: diamond
OpenAlex ID: W3095092292