PENGARUH KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP SIKAP ETIS DAN PRESTASI MAHASISWA AKUNTANSI(Studi Pada Perguruan Tinggi Di Kota Pekalongan)

Abstract

The purpose of this study is to analyze and determine the effect of EQ and SQ on ethical attitudes of accounting students, to find out which variables between EQ and SQ are the dominant influence on the ethical attitudes of accounting students, to analyze and find out the influence of ethical attitudes of accounting students' achievement. The hypothesis proposed in this research is Introductory Self significant effect on ethical attitudes of accounting students, Self Control significant effect on accounting students' ethical attitudes, motivation significantly influence ethical attitudes of accounting students, Empathy significant effect on accounting students' ethical attitudes, skills significantly influence ethical attitudes of accounting students, Spiritual Intelligence significant effect on ethical attitudes of accounting students, Introduction to Self significant effect on student achievement accounting, Self Control significant effect on accounting students' achievement, achievement motivation significantly influence accounting students, Empathy significant effect on student achievement accounting, Skills significant effect on student achievement accounting, Spiritual Intelligence significant effect on student achievement accounting, Ethical Attitudes significant effect on student achievement accounting. The model of analysis used is the analysis of Structural Equation Modelling (SEM) with AMOS Version 4.0. Conclusions obtained in this study is emotional intelligence and spiritual intelligence does not affect the ethical attitudes of accounting students and achievement in Pekalongan. It is known from the value of all variables significant effect of emotional intelligence includes self-knowledge, self-control, motivation, empathy and skills as well as spiritual intelligence variables and ethical attitudes on the value of significance set at 0.05. The implications of this research is the process of teaching and learning as a process of development of the human person. In developing a personal means not only the cognitive aspects are growing, but also the emotional aspect. Changes that occur in learners not only due to the learning process but on all aspects relating to him. This should be special attention for STIE Muhammadiyah and Pekalongan Universities, the development of mastery hardskills is very interesting, but the development of mastery softskills for students to be more enhanced.