Proceeding of National Conference on Accounting & Finance
Volume 5, 2023

The effect of intellectual intelligence, emotional intelligence, spiritual intelligence and understanding of the accountant’s code of ethics on the ethical behavior of accounting students

Asep Kurniawan (Sekolah Tinggi Ilmu Ekonomi Sutaatmadja, Subang, Indonesia)
Ai Nuraisah (Sekolah Tinggi Ilmu Ekonomi Sutaatmadja, Subang, Indonesia)
Icih (Sekolah Tinggi Ilmu Ekonomi Sutaatmadja, Subang, Indonesia)



Article Info

Publish Date
17 Jan 2023

Abstract

The various results of previous studies causes this research to be carried out again to obtain empirical evidence. This study aim to examine some variable that influence ethical behavior of accounting students, such as intellectual intelligence, emotional intelligence, spiritual intelligence and understanding of accountants' code of ethics. This study uses quantitative and using questionnaire to collect data. The tests carried out are validation and reliability tests. The data analysis method used is descriptive statistical analysis, classical assumption test, and hypothesis testing. The results show that intellectual intelligence, emotional intelligence, spiritual intelligence, and understanding of the accountant's code of ethics simultaneously influence the ethical behavior of accounting students and partially intellectual intelligence, spiritual intelligence, and understanding of the accountant's code of ethics have a positive effect on the ethical behavior of accounting students. But emotional intelligence has no effect on the ethical behavior of accounting students.

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Journal Info

Abbrev

NCAF

Publisher

Subject

Economics, Econometrics & Finance

Description

National Conference on Accounting & Finance (NCAF) is an annual conference held by Master Program in Accounting, Faculty of Economics Universitas Islam Indonesia. It is aimed to facilitate all researchers and academicians to present and publish their research paper as well as to built networking ...