Faktor-Faktor Yang Mempengaruhi Perilaku Etis Mahasiswa Akuntansi (Studi Kasus Mahasiswa S1 Akuntansi Fakultas Ekonomi dan Bisnis Universitas Hayam Wuruk Perbanas Pada Masa Pandemi)
Daftar Isi:
- This research aims to analyze the factors that influence the ethical behavior of accounting students, including Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, and Ethical Knowledge. The population in this study were accounting students at Hayam Wuruk Perbanas University. The sampling technique used was purposive sampling, with the criteria of students who have taken one or both courses in behavioral accounting and business ethics and the accounting profession, and the sample selected in this study used 107 respondents. This research is a type of quantitative research. The type of data used is Primary data. The data analysis technique used is Partial Least Square (PLS) using SmartPLS 3.0 software. The results showed that intellectual intelligence, emotional intelligence, spiritual intelligence had no significant effect on the ethical behavior of accounting students, while ethical understanding had a significant effect on the ethical behavior of accounting students. Keywords: Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, Ethical Knowledge, Ethical Behavior of Accounting Students