THE EFFECT OF INTELLECTUAL INTELLIGENCE, EMOTIONAL INTELLIGENCE, SPIRITUAL INTELLIGENCE AND TYPES OF ACCOUNTANT PROFESSIONS AT ETHICAL ATTITUDES OF MASTER ACCOUNTING STUDENTS

Abstract

The purpose of this study to provide empirical evidence about the influence of intellectual intelligence, emotional intelligence, spiritual intelligence, and the type of accounting profession on the ethical attitude of master accounting student.Sampling using sample saturated with total sample counted 130 responders.Hypothesis testing tool used is multiple linear regression analysis.The result of research proves that intellectual intelligence and emotional intelligence have an effect on the ethical attitude of accounting master student, which means that the higher intellectual intelligence and emotional intelligence of the students, the better the ethical attitude of the students.The results of this study also shows the spiritual intelligence and accountant profession type does not affect the ethical attitude of master accounting student, this is due to the many factors outside the spiritual intelligence and the type of accounting profession that influence ethical attitudes and able to exclude the influence of spiritual intelligence and accounting profession types of ethical attitude of accounting master student.

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