PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL DAN PEMAHAMAN KODE ETIK PROFESI AKUNTAN TERHADAP SIKAP ETIS MAHASISWA AKUNTANSI (Studi Kasus Pada Mahasiswa Akuntansi UMB Kelas Reguler 2 Yang Sedang Mengambil Mata Kuliah Auditing II)

DAMAYANTI, ISMA (2019) PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL DAN PEMAHAMAN KODE ETIK PROFESI AKUNTAN TERHADAP SIKAP ETIS MAHASISWA AKUNTANSI (Studi Kasus Pada Mahasiswa Akuntansi UMB Kelas Reguler 2 Yang Sedang Mengambil Mata Kuliah Auditing II). S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HAL COVER)
01.HALAMAN JUDUL.pdf
Download (24kB) | Preview
[img]
Preview
 Text (ABSTRAK)
04.ABSTRAK.pdf
Download (24kB) | Preview
[img]
Preview
 Text (LEMBAR PERNYATAAN)
02.LEMBAR PERNYATAAN.pdf
Download (104kB) | Preview
[img]
Preview
 Text (LEMBAR PENGESAHAN)
03.LEMBAR PENGESAHAN.pdf
Download (113kB) | Preview
[img]
Preview
 Text (KATA PENGANTAR)
05.KATA PENGANTAR.pdf
Download (22kB) | Preview
[img]
Preview
 Text (DAFTAR ISI)
06.DAFTAR ISI.pdf
Download (28kB) | Preview
[img]
Preview
 Text (DAFTAR TABEL)
07.DAFTAR TABEL.pdf
Download (20kB) | Preview
[img]
Preview
 Text (DAFTAR GAMBAR)
08.DAFTAR GAMBAR.pdf
Download (16kB) | Preview
[img]
Preview
 Text (DAFTAR LAMPIRAN)
09.DAFTAR LAMPIRAN.pdf
Download (15kB) | Preview
[img] Text (BAB I)
10. BAB I.pdf
Restricted to Registered users only
Download (48kB)
[img] Text (BAB II)
11. BAB II.pdf
Restricted to Registered users only
Download (98kB)
[img] Text (BAB III)
12. BAB III.pdf
Restricted to Registered users only
Download (155kB)
[img] Text (BAB IV)
13. BAB IV.pdf
Restricted to Registered users only
Download (371kB)
[img] Text (BAB V)
14. BAB V.pdf
Restricted to Registered users only
Download (22kB)
[img] Text (DAFTAR PUSTAKA)
15. DAFTAR PUSTAKA.pdf
Restricted to Registered users only
Download (33kB)
[img] Text (LAMPIRAN)
16. LAMPIRAN.pdf
Restricted to Registered users only
Download (92kB)

Abstract

This study aims to obtain empirical evidence from the influence of intellectual quotient, emotional quotient, spiritual quotient and understanding of the accountants professional code of ethics on the ethical attitude of accounting students at the Mercu Buana University Jakarta. The population of this research are all of the accounting students UMB regular class 2 who were taking Auditing 2 courses. Determination of the number of samples in this study using the Slovin method to obtain 189 respondents with the sampling technique using nonprobability sampling method, namely purposive sampling. Type of this research includes qualitative research that uses quantitative techniques with causal methods. The results of this research indicate that intellectual quotient has a positive effect to the ethical attitudes of accounting students in UMB, as evidenced by the results of the regression equation obtained a significance value of 0.034 < 0,05. Emotional quotient has a positive effect to the ethical attitude of accounting students in UMB, as evidenced by the results of the regression equation obtained a significance value of 0,000 < 0,05. Spiritual quotient does not affect the ethical attitudes of accounting students in UMB, as evidenced by the regression equation obtained a significance value of 0,630 > 0,05. Understanding of the accountants professional code of ethic does not affect the ethical attitude of UMB accounting students, as evidenced by the regression equation obtained a significance value of 0,146 > 0,05. Keywords : intellectual quotient, emotional quotient, spiritual quotient, understanding of the accountant professional code of ethics, ethical attitude Penelitian ini bertujuan untuk mendapatkan bukti empiris dari pengaruh kecerdasan intelektual, kecerdasan emosional, kecerdasan spiritual dan pemahaman kode etik profesi akuntan terhadap sikap etis mahasiswa akuntansi Universitas Mercu Buana Jakarta. Populasi dalam penelitian ini adalah mahasiswa akuntansi UMB kelas regular 2 yang sedang mengambil mata kuliah Auditing 2. Penentuan jumlah sampel dalam penelitian ini menggunakan metode slovin sehingga diperoleh 189 responden dengan teknik pengambilan sampel menggunakan nonprobability sampling yaitu purposive sampling. Jenis penelitian ini termasuk penelitian kualitatif yang menggunakan teknik-teknik kuantitatif dengan metode kausal. Hasil dari penelitian ini menunjukkan bahwa kecerdasan intelektual berpengaruh positif terhadap sikap etis mahasiswa akuntansi UMB, dibuktikan dengan hasil persamaan regresi diperoleh nilai signifikansi sebesar 0,034 < 0,05. Kecerdasan emosional berpengaruh positif terhadap sikap etis mahasiswa akuntansi UMB, dibuktikan dengan hasil persamaan regresi diperoleh nilai signifikansi 0,000 < 0,05. Kecerdasan spiritual tidak berpengaruh terhadap sikap etis mahasiswa akuntansi UMB, dibuktikan dengan persamaan regresi diperoleh nilai signifikansi 0,630 > 0,05. Pemahaman kode etik profesi akuntan tidak berpengaruh terhadap sikap etis mahasiswa akuntansi UMB, dibuktikan dengan persamaan regresi diperoleh nilai signifikansi sebesar 0,146 > 0,05. Kata kunci : kecerdasan intelektual, kecerdasan emosional, kecerdasan spiritual, pemahaman kode etik profesi akuntan, sikap etis

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 919
Call Number: SE/32/19/018
NIM/NIDN Creators: 43215110105
Uncontrolled Keywords: kecerdasan intelektual, kecerdasan emosional, kecerdasan spiritual, pemahaman kode etik profesi akuntan, sikap etis
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 120 Epistemology/Epistemologi > 128 Humankind/Filsafat Kehidupan Manusia
100 Philosophy and Psychology/Filsafat dan Psikologi > 120 Epistemology/Epistemologi > 128 Humankind/Filsafat Kehidupan Manusia > 128.3 Attributes and Faculties/Atribut dan Fakultas
100 Philosophy and Psychology/Filsafat dan Psikologi > 120 Epistemology/Epistemologi > 128 Humankind/Filsafat Kehidupan Manusia > 128.3 Attributes and Faculties/Atribut dan Fakultas > 128.37 Emotion/Emosi
100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 152 Sensory Perception, Movement, Emotions, Physiological Drives/Psikologi Fisiologis
100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 152 Sensory Perception, Movement, Emotions, Physiological Drives/Psikologi Fisiologis > 152.4 Emotions and Feeling/Emosi dan Perasaan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 11 Feb 2019 04:58
Last Modified: 14 Jul 2023 07:03
URI: http://repository.mercubuana.ac.id/id/eprint/47088

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.