FAKTOR-FAKTOR YANG MEMENGARUHI PERILAKU ETIS MAHASISWA AKUNTANSI UNIVERSITAS BAKRIE

Abstract

The study aims to examine some factors that may influence ethical attitude of accounting students of Bakrie University. The factors used in this study are factors of individual, namely : intellectual intelligence, emotional intelligence, spiritual intelligence, gender, locus of control and equity sensitivity. The respondents are the accounting students of Bakrie University who have attended courses in Auditing. Data were collected using survey with personally administrative questionnaire technique. Total number of samples was 110 respondents. Data analysis used multiple regression analysis. The result shows that emotional intelligence is the only factor that affects ethical attitude of the accounting students of Bakrie University. The result supports the argument of Aristotelian ethics that emphasizes the effect of character and practical wisdom (emotional intelligence) on ethical attitude of individuals. Thus, the result underlines the importance of building moral character in accounting education. Keywords: ethical attitude, intellectual intelligence, emotional intelligence, spiritual intelligence, gender, locus of control, equity sensitivity.

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