Ethical Behavior of Accounting Undergraduate Students: Emotional Intelligence, Spiritual Intelligence, and Locus of Control
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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 <F table at a 95% confidence of each variable. The instrument is considered as level, then it is proven simultaneously that all reliable if the value of Cronbach alpha ≥ 0.7. The the independent variables tested are inaccurate qualitative data collected from the interview. variables in predicting the dependent The measurement scale in this study is ordinal; variable. that is, each answer is given a score, and the score Partial Test (t-test) obtained has an ordinal measurement level. It is T-test is used to determine whether the necessary to increase the measurement scale to an independent variables separately have a significant interval scale, through data transformation using the effect on the dependent variable. The way is to Method of Successive Interval. Next, the normality make a comparison of the t count > t table at a rate of test is performed to test whether the regression 95% t count > t table (α 0, 05) with the following variable confounding or residual has a normal guidelines: distribution [8]. Multicollinearity test is used to test 1. If t arithmetic > t table at 95% confidence level whether the regression model found a correlation (α = 0, 05), it can be concluded that partially the between independent variables [8] by looking at the independent variables have been proven to Tolerance value or Variance Inflation Factor affect the dependent variable. (VIF). Heteroscedasticity test is used to test 2. If t arithmetic < t table at 95% confidence level whether in the regression model, there is an unequal (α = 0, 05), it can be concluded that partially the variance from the residuals of one observation to independent variables have not been proven to another [8]. A good regression model is the one influence the dependent variable. which not occurs the heteroscedasticity. To test the occurrence or absence of heteroscedasticity RESULT & DISCUSSION symptoms can use a scatterplot chart by looking at the points scattered above and below the number 0 The results of the validity and reliability test on the Y axis and the presence or absence of certain showed all the instruments used to measure valid patterns. and reliable. We used Classic Assumption Tests The data analysis technique in this study used such as the normality test, multicollinearity test, Multiple Linear Regression Analysis to measure the and Heteroscedasticity Test, The results show that effect of the independent variable (X) on the the regression model meets the normality dependent variable (Y). The multiple regression assumption, there is no multicollinearity between analysis models: independent variables, and the regression model did Y = ɑ + β 1 X 1 + β 2 X 2 + β 3 X 3 + e 596 Advances in Social Science, Education and Humanities Research, volume 477 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