Abstract
The purpose of this study was to determine the effect of Understanding the Code of Ethics of Accountants, Emotional Intelligence, and Religiosity on Ethical Behavior of Accounting Students. This study uses multiple linear regression analysis techniques. In determining the sample of this study using Slovin formula. From the calculation results, it was found that the sample amounted to at least 75 respondents who were active students of the class of 2015 and had taken auditing courses 1. The type of data used in this study is quantitative data, in the form of answers from respondents stated in the form of numbers from the questionnaire was measured using a Likert scale. The results of the analysis show that the understanding of the accountant's code of ethics, emotional intelligence, and religiosity positively influences the ethical behavior of accounting students.Keywords: Understanding of the accountant's code of ethics, emotional intelligence, religiosity, ethical behavior.
Highlights
The purpose of this study was to determine the effect of Understanding the Code of Ethics of Accountants, Emotional Intelligence, and Religiosity on Ethical Behavior of Accounting Students
The results of the analysis show that the understanding of the accountant's code of ethics, emotional intelligence, and religiosity positively influences the ethical behavior of accounting students
Said & Rahmawati (2019), Handayani (2010) dalam penelitiannya menemukan bahwa kecerdasan emosional berpengaruh terhadap sikap etis dari mahasiswa akuntansi
Summary
Penyebaran kuesioner dimulai dari 24 Januari sampai dengan 27 Januari 2019. 75 kuesioner dan disebar menggunakan sarana sosial media. Dari keseluruhan kuesioner yang disebar melalui google formulir, kuesioner sebanyak 75 secara keseluruhan dijawab oleh responden
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