PENGARUH KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP SIKAP ETIS MAHASISWA AKUNTANSI :Studi Kasus Pada Perguruan Tinggi Swasta di Kota Bandung

Abstract

The research is aimed at: 1) Testing the effect of emotional intelligence (EQ), and spiritual intelligence (SQ ) on ethical attitudes of university accounting students, simultaneously and partially; 2) Testing which variable that has dominant effect. The respondents of the research are accounting students at the State University of Parahyangan (UNPAR), Maranatha University (Maranatha), Pasundan University (UNPAS), Bandung Islamic University (UNISBA) and Widyatama University (UTAMA) in Bandung City. Purposive sampling technique is chosen with criteria respondents have done Auditing I Subject. Data was gathered by questionnaires and documentation. Data analysis to test hypothesis is done with multiple linear regression analysis. This research results shows that EQ, and SQ simultaneously and partially had significantly effect on ethical attitudes of university accounting students. SQ has significantly and dominantly effects on ethical attitudes of university accounting students.