Aulia, Rr. Ika Nitizsa (2024) Pengaruh Pemahaman Kode Etik Akuntan, Kecerdasan Emosional, Kecerdasan Intelektual Dan Kecerdasan Spiritual Terhadap Sikap Etis Mahasiswa Akuntansi Surabaya. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This study aims to examine the effect of understanding the code of ethics of the accounting profession, emotional intelligence, intellectual intelligence, and spiritual intelligence on the ethical attitudes of accounting students in Surabaya. In this study, understanding the code of ethics of the accounting profession, emotional intelligence, intellectual intelligence, and spiritual intelligence were measured using a Likert scale. This study used a sample of male or female students of the 2020 intake studying in East Surabaya with the criteria of currently/having taken business ethics courses, knowing/reading/understanding the code of ethics of accountants, with a total sample of 6,835 accounting students. The data analysis technique used was the Structural Equation Modeling (SEM) method. The results of the study showed that understanding the code of ethics of the accounting profession, emotional intelligence, and spiritual intelligence had a significant effect on the ethical attitudes of accounting students. Meanwhile, intellectual intelligence did not have a significant effect on the ethical attitudes of accounting students.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 100 - PHILOSOPHY & PSYCHOLOGY > 170 - 179 ETHICS > 170 - ETHICS |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Rr. IKA NITIZSA AULIA |
| Date Deposited: | 17 Apr 2025 02:17 |
| Last Modified: | 17 Apr 2025 02:17 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/13067 |
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