Ethical Behavior of Accounting Undergraduate Students: Emotional Intelligence, Spiritual Intelligence, and Locus of Control

Abstract

This study aimed to examine and analyze the effect of emotional intelligence, spiritual intelligence, and locus of control on the ethical behavior of undergraduate students studying accounting. We collected the data using the questionnaire and interviews. Data from the questionnaire were analyzed using multiple regression analysis, while data from the interview was analyzed using qualitative analysis. The analysis shows emotional intelligence, spiritual intelligence, and locus of control simultaneously affect the students' ethical behavior. Students who have higher emotional intelligence, spiritual intelligence, and locus of control will have a higher ethical behavior. In addition, emotional intelligence partially affects the students' ethical behavior, where emotional intelligence is necessary to manage emotion as a control for ethical attitudes and behavior. Further, spiritual intelligence partially affects the students' ethical behavior, where spiritual intelligence is the ability to think and act according to the conscience to behave ethically. Locus of control partially affects the students' ethical behavior, where students with the internal locus of control will have responsibility for any of their behavior.

Determinants of Ethical Behavior of Accounting Students

“…The Page: 40 -46 E-ISSN: 2721-298X DOI: https://doi.org/10.33830/tjeb.v1i2 increasing number of unethical behaviours committed by accounting students during the lecture process shows how important ethics is. [Indriasari, 2020] stated that accounting students must have the ability to be able to understand and be sensitive to behavior and ethical problems that occur because the sensitivity of an accounting student to ethical issues is the foundation for the accounting profession. Therefore, ethics education has been recognized as having an important role in the development of the accounting profession.…”