Advances in Social Science, Education and Humanities Research, volume 477 Proceedings of the International Conference on Community Development (ICCD 2020)
Ethical Behavior of Accounting Undergraduate Students: Emotional Intelligence, Spiritual Intelligence, and Locus of Control
Rahayu Indriasari* Jurana Universitas Tadulako, Palu, Indonesia Universitas Tadulako, Palu, Indonesia [email protected] [email protected]
Ni Made Suwitri Parwati Nadhira Afdalia Universitas Tadulako, Palu, Indonesia Universitas Tadulako, Palu, Indonesia [email protected]
Nina Yusnita Yamin Mutia Sabrina Universitas Tadulako, Palu, Indonesia Universitas Tadulako, Palu, Indonesia [email protected]
Abstract. This study aimed to examine and professional to be sensitive to ethical issues, and analyze the effect of emotional intelligence, one of them is the educational environment. An spiritual intelligence, and locus of control on the important issue in the field of accounting in tertiary institutions is related to ethical issues where the ethical behavior of undergraduate students educational environment itself has a role in shaping studying accounting. We collected the data using the behavior of its students who can become the questionnaire and interviews. Data from the accountants in the future. Febrianty reveals the questionnaire were analyzed using multiple main ethical problems that often arise in the lecture regression analysis, while data from the environment, namely: cheating on exam time, copy- interview was analyzed using qualitative paste, or copying assignments done by other analysis. The analysis shows emotional students, and not contributing sufficiently in group assignments [1]. Accounting education should intelligence, spiritual intelligence, and locus of prioritize not only intellectual abilities but also be control simultaneously affect the students’ able to understand a person's behavior, namely ethical behavior. Students who have higher personality, including emotional intelligence, emotional intelligence, spiritual intelligence, and spiritual intelligence, and locus of control that can locus of control will have a higher ethical influence one's attitudes [2]. Therefore, accounting behavior. In addition, emotional intelligence education is critical. partially affects the students’ ethical behavior, Golemen explains emotional intelligence as the ability to recognize the feelings of oneself and where emotional intelligence is necessary to others as well as the ability to motivate oneself and manage emotion as a control for ethical attitudes one's ability to control emotions in relationships and behavior. Further, spiritual intelligence with others [3]. Meanwhile, Zohar and Marshall partially affects the students’ ethical behavior, (2002) explain spiritual intelligence as the ability to where spiritual intelligence is the ability to think place human behavior and life in the context of a and act according to the conscience to behave broader and richer meaning and to assess that one's actions or way of life to be more meaningful [4]. ethically. Locus of control partially affects the While Rotter explains that Locus of control is a students’ ethical behavior, where students with person's view of who determines his destiny so that the internal locus of control will have it can influence his behavior [5]. In addition to responsibility for any of their behavior. locus of control, Emotional intelligence, spiritual intelligence, and locus of control can influence Keywords: emotional intelligence, spiritual one's ethical behavior and also refer to previous intelligence, locus of control, ethical behavior research conducted by Lucyanda and Endro [6]) and Oktawulandari [7], which show that emotional INTRODUCTION intelligence, spiritual intelligence, and locus of control affects the ethical behavior of a person. Nowadays, there are many cases of ethical Educational institutions need to understand what violation practices and fraud in the business world factors influence accounting students in being involving accountants so that the public image and ethical. This study examines the effect of emotional trust in the accounting profession are decreasing. intelligence, spiritual intelligence, and locus of The environment can influence the ability of a
Copyright © 2020 The Authors. Published by Atlantis Press SARL. This is an open access article distributed under the CC BY-NC 4.0 license -http://creativecommons.org/licenses/by-nc/4.0/. 595 Advances in Social Science, Education and Humanities Research, volume 477
control on the ethical behavior of accounting Remarks: students. The following research framework: Y = Ethical Behaviour; X 1 = Emotional Intelligence; X 2 = Spiritual Intelligence; X 3 = Locus of Control ɑ=Constant; β 1 - β k = Regression Coefficient; e = Error. Figure 1. Research Framework To test the hypothesis about the effect and strength of the relationship between the METHOD independent variable and the dependent variable, statistical analysis tools are used by using multiple This research used a survey method and regression analysis. conducted on a relatively large sample. The sample Simultaneous Test (F-Test) of this study consisted of ninety-four undergraduate Simultaneous test (F-test) is used to test whether students (S1) studying in the Department of the independent variables have a Accounting, Faculty of Economics, Tadulako simultaneous/simultaneous effect on the dependent University, from the year 2012 to 2018. The variable. This test is done to test the hypothesis. primary data of this study was a quantitative data Testing can be done by comparing the F count and from the questionnaire. The questionnaire used F table at a 95% confidence level (α = 0, 05) with Likert scale items with five alternatives from the following guidelines: strongly agree to strongly disagree. The validity of 1. If F arithmetic > F table at 95% confidence the questionnaire was measured using corrected level, then it is proven simultaneously that all item-total correlation, which is then compared with the independent variables tested are the right variables in predicting the dependent rtable. The rtable value is obtained from degree of freedom = N-2. The reliability of the questionnaire variable. was measured using the Cronbach Alpha technique 2. If F arithmetic
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not occur heteroscedasticity, so the model is fit to hypothesis which states that locus of control use. affects the ethical behavior can be accepted .
Results of Multiple Linear Regression Analysis The Influence of Emotional Intelligence, Spiritual Intelligence, and Locus of Control to Table 1. Multiple Linear Regression Calculation Ethical Behaviour Result Emotional intelligence, spiritual intelligence, and locus of control simultaneously influence the ethical behavior of accounting students at Tadulako University. It means that the better the emotional intelligence, spiritual intelligence, and self-control resulting the better ethical behavior. Accounting students must have the ability to be able to understand and be sensitive and to know ethical problems that occur because a student's sensitivity Based on the results of the multiple linear to ethical issues is a cornerstone for the practice of regression analysis in Table 1, then it is entered into accountants. Someone who has emotional the multiple regression equation models with the intelligence, spiritual intelligence, and locus of following formulation: control plays an important role in one's behavior, Y = -9,993 + 0,597X1 + 0,161X2 + 0,264X3 + e where someone with high emotional intelligence will more easily control themselves and the Hypothesis test impulses within the individual in acting [3]. F Test (Simultaneous) Someone who has responsibility for the actions Based on ANOVA ( Analysis of Variance ) or F test carried out so that accounting students who have a results, the calculated F value of 54.677> F table 3.10 good locus of control are more likely to behave and the significance level is smaller than the level ethically [9]. of distrust (0,000 <0.05). Thus, these results mean that the variables of Emotional Intelligence, The Influence of Emotional Intelligence to Spiritual Intelligence and Locus of Control Ethical Behaviour simultaneously influence the Ethical Behavior of The analysis shows that emotional intelligence Accounting Students in Tadulako University, so has a direction that is in line with the ethical that the first hypothesis proposed can be accepted. behavior of accounting students at Tadulako University. The higher emotional intelligence T-test (partial) possessed by these individuals, the better ethical Based on the results of statistical calculations, t-test behavior produced. The results of this study are results can be interpreted as follows: supported by the statement of respondents with the 1. The second hypothesis test result is the variable highest mean of "I will finish the work that of emotional intelligence (X 1 ) obtained t count of becomes my responsibility." It indicates that the 8.614> t table of 1.661, and the significance value respondent has a high sense of responsibility, which is less than 5% ie 0,000 <0.05, so partially means that the respondent has good self-awareness emotional intelligence (X 1 ) affects ethical and is able to control themselves, such as in behavior (Y). Based on these results, the second managing and controlling emotions. This is hypothesis, which states that emotional reinforced by the statement from DA, who stated intelligence influences ethical behavior, can be that by controlling emotions when facing a accepted. problem, people could be self-aware of what they 2. The result of the third hypothesis test is variable are doing and thinking in advance about the impact Spiritual intelligence (X 2 ) obtained t count of of the actions they take. Therefore, people who can 2.298> t table of 1.661 and a significance value of control their emotions can think more clearly in less than 5% ie 0.024 <0.05, thus partially making a decision or action so as not to harm spiritual intelligence (X 2 ) affects ethical themselves and others. The explanation above is in behavior (Y). Based on these results, the third line with what was revealed by Agustian [10], who hypothesis, which states that spiritual stated that emotional intelligence is needed to intelligence influences ethical behavior, can be achieve adequate success. The finding of this study accepted. is also supported by the results of previous studies 3. The fourth hypothesis test result is the locus of conducted by Ika (2011) and Jamaluddin and control variable (X 3 ) obtained t count of 3.893> t Rahayu [12] that there is a positive influence of table of 1.661 and the significance value is emotional intelligence on the ethical behavior of smaller than 5%, it is 0.000 <0.05, thus accounting students. partially locus of control (X 3 ) affect the ethical behavior. Based on these results, the fourth
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The Influence of Spiritual Intelligence to Ethical obtained from the results of his learning compared Behaviour to waiting for answers from friends during the The analysis shows that spiritual intelligence exam. has a direct effect on the ethical behavior of accounting students at Tadulako University. The CONCLUSION higher the spiritual intelligence possessed by these individuals, the better ethical behavior is produced. 1. The higher the level of emotional intelligence, The results of this study are supported by the spiritual intelligence, and locus of control of statement of respondents with the highest mean of somebody, it will create high ethical behavior. "I consider trials that come from God to test my 2. The higher the level of emotional intelligence of faith," which showed that accounting students at somebody, the better the ethical behavior will Tadulako University have good spiritual be. intelligence. This is reinforced by the statement of 3. The higher the level of spiritual intelligence, the DA, who always tries to think positively and better the ethical behavior will be. patiently in dealing with every incident or 4. The higher the internal level of locus of control temptation even though it is initially difficult to of somebody, the better the ethical behavior will accept something that is not in accordance with be. their wishes. DA believes that all problems that come have solutions, and as long as the action or REFRENCES deed is correct, it will produce a sense of calm in the self. Zohar and Marshall [4] state that a person's [1] Febrianty, Effects of Gender, Locus of high spiritual intelligence can help in solving Control, Intellectual Capital and Ethical problems and behaving ethically so that he can be Sensitivity on Ethical Behavior of calmer in dealing with problems and then behaving Accounting Students in Higher Education, ethically. Scientific Journal of Business Oration, IV Similarly, Agustini and Herawati [13] stated Edition, November 2010. that spiritual intelligence could provide a positive [2] Ustadi and Utami, Analysis of Differences influence on the ethical behavior of an accounting in Individual Factors Against Perceptions of student because spiritual intelligence enables Ethical Behavior of Students. Journal of insight and understanding in finding meaning, the Accounting and Auditing, Volume 01 / ability to think and act in accordance with No.02 / May: 162-18, 2005. conscience. According to Tikollah et al. [14], [3] D. Goleman, “Emotional Intelligence to spiritual intelligence influences the ethical behavior Achieve the Peak of Achievement” Sixth of accounting students, because spiritual Edition, Jakarta: PT Gramedia Pustaka intelligence is a cognitive representation (one's Utama, Translated by Alex Tri Kuntjahyo beliefs about what is valid or what is true for the Widodo from Working with Emotional object of attitude). The results of this study are also Intelligence, 1999, 2005. supported by previous studies conducted by Ika [4] D. Zohar, & I. Marshall, “SQ: Utilizing SQ [11] and Debora [15] that there is a positive in Holistic Thinking to Mean Life ”Fifth influence of spiritual intelligence on the ethical Edition., Bandung: Mizan. Translated by behavior of students. Rahmani Astuti, Ahmad Nadjib Burhani & The Influence of Locus of Control on Ethical Ahmad Baiquni from SQ: Spiritual Behaviour Intelligence-The Ultimate Intelligence. 2002 The analysis shows that the Locus of control has [5] J. Rotter, Generalize t Expentancies for a direct effect on the ethical behavior of accounting Internal versus External Locus of Control students at Tadulako University. So, the better self- Reinforcement. Pscohology Monokgrahs: control a person has, the better ethical behavior that General and Applied, 80 Whole No. 609. results. The results of this study are supported by 1996. the statement of respondents with the highest mean [6] J. Lucyanda, & Endro, G, Factors Affecting of "I work hard to get something that I want." It the Ethical Behavior of Accounting Students shows that respondents have an internal locus of at Bakrie University. Accounting Research control where they assume that their successes and Media, Vol. 2 No. 2: 2088-2106, 2012 . failures in the fields they face are due to the effort [7] Octawulandari, The Effect of Individual done by themselves, not because of others, so Factors and Organizational Ethical Culture students must strive to get something they want. on the Ethical Behavior of Accounting This was also reinforced by the statement of DA Students (Empirical Study of Accounting who tried to study harder to get the best score Students at the University of Padang) . during the exam because DA felt more satisfied and Ejournal . Padang State University, 2015. happier and had its own pride with the value
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