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.
