PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, DAN KECERDASAN SPIRITUAL TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI UNIVERSITAS BRAWIJAYA

Abstract

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The objectives of the research are to identify the influence of: (1) the intellectual
intelligence on ethical perception, (2) the emotional intelligence on ethical
perception, (3) the spiritual intelligence on ethical perception, and (4) the
intellectual intelligence, emotional intelligence, and spiritual intelligence on
ethical perception. This research applies purposive sampling technique with the
respondents of Universitas Brawijaya accounting students finishing or currently
taking business and professional ethics subject. The data are gathered through
questionnaires, and the analysis result indicates that intellectual intelligence,
emotional intelligence, and spiritual intelligence partially and simultaneously has
significant effect on the student’s ethical perception.

Keywords: Intellectual intelligence, emotional intelligence, spiritual intelligence,
ethical perception