Analisis Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual, Kecerdasan Intelektual, Moral Reasoning, dan Love of Money Terhadap Persepsi Etis Mahasiswa Akuntansi (Studi Kasus Pada Mahasiswa S1 Akuntansi Fakultas Ekonomi & Bisnis di Universitas Sumatera Utara)

Abstract

The objective of this research is to analyze the influence of Emotional Intelligence, Spiritual Intelligence, Intellectual Intelligence, Moral Reasoning and Love of Money to ethical perception in accounting students to the college of Economy Faculty of Accounting Department at the University of North Sumatra. The population in this study were Regular Undergraduate Students class of 2017 and Extension Undergraduate students class of 2019 and the sample in this study was 79 respondents. The sampling method in this research is accidental sampling method, while the data is processed by multi regression analysis and interaction test. This research applies survey method using primary data collected from questionnaire distributed to the respondent. The results of this research show that the variables Intellectual Intelligence and Moral Reasoning simultaneously and partially have a positive and significant influence on the Ethical Perceptions of Accounting Students. The Spiritual Intelligence variable is capable of moderating Emotional Intelligence and Intellectual Intelligence on Accounting Students' Ethical Perceptions, however, Emotional Intelligence and Love of Money are not able to moderate Accounting Students' Ethical Perceptions as shown by the test results, which do not have a strong value and are not significant.