Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)

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The Effect of Business and Professional Ethics Education, Spiritual and Emotional Intelligence on Accounting Students’ Ethical Behavior

Authors
Nyoman Suadnyana Pasek1, *, I Putu Julianto1, I Putu Arya Dharmayasa1
1Department of Economic and Accounting, Universitas Pendidikan Ganesha, Singaraja, Indonesia
*Corresponding author. Email: paseksuadnyana@undiksha.ac.id
Corresponding Author
Nyoman Suadnyana Pasek
Available Online 25 November 2021.
DOI
10.2991/aebmr.k.211124.047How to use a DOI?
Keywords
Business and professional ethics education; Ethical behavior; Emotional intelligence; Spiritual intelligence
Abstract

Accounting students’ ethical behavior will be examined as a result of the study’s focus on the factors of business and professional ethics education, religion and emotional intelligence. The data was gathered through the use of a questionnaire and a Likert scale, which is a quantitative research method. Students in the S1 Program of the Faculty of Economics, Ganesha University of Education were the subjects of this study. There were 400 participants in this study, all of them were accounting students. Using a questionnaire, data was gathered and then processed using SPSS to conduct multiple linear regression tests. Emotional intelligence (X3) has a positive and significant effect on the ethical conduct of accounting students, while the business and professional ethics education variable (X1) has a negative and significant effect on the ethical behavior of accounting students. Accounting students’ ethical behavior is influenced by corporate and professional ethics education, as well as spiritual intelligence and emotional intelligence.

Copyright
© 2021 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
25 November 2021
ISBN
10.2991/aebmr.k.211124.047
ISSN
2352-5428
DOI
10.2991/aebmr.k.211124.047How to use a DOI?
Copyright
© 2021 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Nyoman Suadnyana Pasek
AU  - I Putu Julianto
AU  - I Putu Arya Dharmayasa
PY  - 2021
DA  - 2021/11/25
TI  - The Effect of Business and Professional Ethics Education, Spiritual and Emotional Intelligence on Accounting Students’ Ethical Behavior
BT  - Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)
PB  - Atlantis Press
SP  - 328
EP  - 334
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211124.047
DO  - 10.2991/aebmr.k.211124.047
ID  - Pasek2021
ER  -