Accounting Students Ethics Perception: the Role of Spiritual Intelligence, Ethics Knowledge, and Love of Money
Abstract
This study aims to prove the influence of spiritual intelligence, knowledge of ethics, and love of money on students' perceptions of ethics. This research was conducted by distributing questionnaires to accounting students. The research population is accounting students in the 7th semester of the National Veterans Development University of East Java with a total of 305 people. Of these, 75 people were the research sample selected by the convenience sampling method. By using multiple regression analysis assisted by SPSS, the results of the study prove that spiritual intelligence and ethical knowledge have a positive effect on ethical perceptions of accounting students, while love of money has a negative effect on ethical perceptions of accounting students. This research implies that in accounting student education, it should be done with the aim of increasing emotional intelligence and ethical knowledge. The researcher suggests that in further research, independent variables should be added, and the research respondents are not only at one university, but at several universities so that the research results can be generalized.
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