Pengaruh Muatan Etika dalam Pengajaran Akuntansi Keuangan, Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual terhadap Sikap Etis Mahasiswa Akuntansi

Lay, Giany Arisandy (2020) Pengaruh Muatan Etika dalam Pengajaran Akuntansi Keuangan, Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual terhadap Sikap Etis Mahasiswa Akuntansi. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The purpose of this study is to provide empirical evidence that ethical content in teaching financial accounting, intellectual intelligence, emotional intelligence, and spiritual intelligence has a significant effect on the ethical attitudes of accounting students. The population in this study were accounting students of STIE Perbanas Surabaya who had taken courses in financial accounting, ethics and behavioral accounting. Based on these criteria and the results of distributing questionnaires, the number of samples in this study were 100 respondents. The analysis technique in this study consists of testing the quality of the questionnaire, multiple linear regression analysis, t test, F test and R2 test. The results of the analysis show that the validity and reliability tests on all the questions posed are valid and reliable. The results of examining the hypotheses of this study prove that the ethical content in teaching financial accounting, intellectual intelligence, emotional intelligence, and spiritual intelligence has a significant effect on the ethical attitudes of accounting students both partially and silmutaneously. The coefficient of determination (R2) has a value of 0.816, which means that 81.6% of the ethical attitudes of accounting students are influenced by ethical content in teaching financial accounting, intellectual intelligence, emotional intelligence, and spiritual intelligence. Keywords: Ethical content in teaching financial accounting, intellectual intelligence, emotional intelligence, spiritual intelligence, ethical attitudes of accounting students.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: GIANY ARISANDY LAY
Date Deposited: 01 Mar 2021 02:18
Last Modified: 01 Mar 2021 02:18
URI: http://eprints.perbanas.ac.id/id/eprint/7286

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