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Asian Institute of Research, Journal Publication, Journal Academics, Education Journal, Asian Institute

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asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
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Published: 20 May 2022

The Effect of Intellectual, Emotional, and Spiritual Intelligence on the Ethical Behavior of Accounting Students

Rachma Etika Dwi Yuniar, Nur Sayidah

University of Dr. Soetomo Surabaya, Indonesia

asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, management journal

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doi

10.31014/aior.1992.05.02.416

Pages: 83-93

Keywords: Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, Ethical Behavior

Abstract

This research aims to analyze and prove the factors that influence the Ethical Behavior of Accounting Students, namely Intellectual Intelligence, Emotional Intelligence, and Spiritual Intelligence. We collect data using a questionnaire with the purposive sampling method. The population in this study were accounting students from three universities, including Dr. University. Soetomo, Bhayangkara University, Narotama University. The data analysis used in this study is a multiple linear regression model. The results show that: (1) Intellectual Intelligence has a significant positive effect on the Ethical Behavior of Accounting Students; (2) Emotional Intelligence has significant a positive effect on the Ethical Behavior of Accounting Students; (3) Spiritual Intelligence has a significant adverse effect on the Ethical Behavior of Accounting Students.

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