Pengaruh Kecerdasan Emosional Dan Kecerdasan Spritual Terhadap Perilaku Etis Para Profesional Akuntansi (Studi Empiris pada BUMN di kota Padang)
Abstract: This study
aims to obtain empirical evidence about influence of
emotional and spritual intelligence to ethical behaviour of professional
accounting. The research population are Badan Usaha Milik Negara (BUMN) in
Padang city, around 30 BUMN. The sample is selected based on method of total
sampling, around 30 BUMN in Padang city. The data used in this study are
primary data. This study used questionnaire instruments as 42 respondents.
While the methods for data analysis used the multiple regression analysis SPSS
version 16.0 for windows.
Results of study showed that
empirical evidence supports all the proposed
hypothesis: (1) Emotional intelligence have positive significant effect
on ethical behaviour with tcount > ttable is 3,588 > 2,01954, (2)
Spritual intelligence have positive significant effect on ethical behaviour
with tcount > ttable is 3.398 > 2,01954.
Penulis: Rita Novita Sari
Kode Jurnal: jpakuntansidd140728
