Ethical Behavior of Accounting Undergraduate Students: Emotional Intelligence, Spiritual Intelligence, and Locus of Control

DOI

10.2991/assehr.k.201017.132How to use a DOI?

Keywords

emotional intelligence, spiritual intelligence, locus of control, ethical behavior

Abstract

This study aimed to examine and analyze the effect of emotional intelligence, spiritual intelligence, and locus of control on the ethical behavior of undergraduate students studying accounting. We collected the data using the questionnaire and interviews. Data from the questionnaire were analyzed using multiple regression analysis, while data from the interview was analyzed using qualitative analysis. The analysis shows emotional intelligence, spiritual intelligence, and locus of control simultaneously affect the students’ ethical behavior. Students who have higher emotional intelligence, spiritual intelligence, and locus of control will have a higher ethical behavior. In addition, emotional intelligence partially affects the students’ ethical behavior, where emotional intelligence is necessary to manage emotion as a control for ethical attitudes and behavior. Further, spiritual intelligence partially affects the students’ ethical behavior, where spiritual intelligence is the ability to think and act according to the conscience to behave ethically. Locus of control partially affects the students’ ethical behavior, where students with the internal locus of control will have responsibility for any of their behavior.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Rahayu Indriasari
AU  - Jurana
AU  - Ni Made Suwitri Parwati
AU  - Nadhira Afdalia
AU  - Nina Yusnita Yamin
AU  - Mutia Sabrina
PY  - 2020
DA  - 2020/10/20
TI  - Ethical Behavior of Accounting Undergraduate Students: Emotional Intelligence, Spiritual Intelligence, and Locus of Control
BT  - Proceedings of the International Conference on Community Development (ICCD 2020)
PB  - Atlantis Press
SP  - 595
EP  - 599
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.201017.132
DO  - 10.2991/assehr.k.201017.132
ID  - Indriasari2020
ER  -