Abstract

This study aims to determine the effect of emotional intelligence, intellectual intelligence, and love of money on the perception of students about professional ethics of accountants. The theory used in this study is the Motivation Theory. The population in this study is all non-regular students class of 2015 in Faculty of Economics and Business Udayana University. The number of samples used in this study were 114 respondents with the technique of determining the sample purposive sampling method. Data collection was done by questionnaire method. The data analysis technique used was multiple linear regression analysis. The results showed that emotional intelligence, intellectual intelligence and positive influence of love of money negatively affect the perception of students about professional ethics of accountants. 
 Keywords: emotional intelligence, intellectual intelligence, love of money

Highlights

  • This study aims to determine the effect of emotional intelligence, intellectual intelligence, and love of money on the perception of students about professional ethics of accountants

  • The results showed that emotional intelligence, intellectual intelligence and positive influence of love of money negatively affect the perception of students about professional ethics of accountants

  • Hal ini menunjukkan bahwa semakin tinggi kecerdasan intelektual yang dimiliki mahasiswa, maka semakin tinggi pula persepsi mahasiswa mengenai etika profesi akuntan; 3) Love of Money berpengaruh negatif pada persepsi mahasiswa mengenai etika profesi akuntan

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Summary

Kuesioner yang digunakan

Tabel 1 menunjukkan bahwa jumah kuesioner yang terpakai adalah 114 kuesioner dari 184 kuesioner yang disebarkan, ini diakibatkan karena ketidak mampuan peneliti dalam menyebarkan seluruh kuesioner, karena keterbatasan waktu dan beberapa responden yang diteliti sudah menyelesaikan masa kuliah mereka. Jadi responden yang digunakan dalam penelitian ini sebanyak 114 responden (92,68%). Karakteristik responden yang diteliti dalam penelitian ini meliputi jenis kelamin dan usia. Ringkasan karakteristik responden dapat dilihat pada Tabel 2 sebagai berikut

Jenis Kelamin
Deviasi Standar
Love of Money
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