PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, DAN KECERDASAN SPIRITUAL TERHADAP SIKAP ETIS MAHASISWA AKUNTANSI




(Studi pada Perguruan Tinggi Negeri di Kota Makassar Provinsi Sulawesi Selatan)


 

M. Ridwan Tikollah

Universitas Negeri Makassar

Iwan Triyuwono

Universitas Brawijaya

H. Unti Ludigdo

Universitas Brawijaya


 

Abstract

The research is aimed at: 1) Testing the effect of intellectual intelligence (IQ), emotional intelligence (EQ), and spiritual intelligence (SQ ) on ethical attitudes of university accounting students, simultaneously and partially; 2) Testing which variable that has dominant effect.

The respondents of the research are accounting students at the State University of Makassar (UNM) and Hasanuddin University (Unhas) in Makassar City. Purposive sampling technique is chosen with criteria respondents have done Auditing I Subject. Data was gathered by questionnaires and documentation. IQ variable is gathered with Intelligence Test CFIT 3 Scale and it is done by Psychologists. Data analysis to test hypothesis is done with multiple linear regression analysis.

This research results shows that IQ, EQ, and SQ simultaneously had significantly effect on ethical attitudes of university accounting students. But partially, only IQ has significantly and dominantly effects on ethical attitudes of university accounting students.

Keywords : IQ, EQ, SQ, ethichal attitudes, ethics.

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