ETHICAL BEHAVIOR OF ACCOUNTING STUDENTS IN FACING ETHICAL PROBLEMS IN THE WORLD OF WORK

Abstract

This study aimed to examine the effect of moral reasoning, spiritual intelligence, and ethical sensitivity to the ethical behavior of accounting students at Budi Luhur University. Sampling methods done by purposive sampling. The number of samples in this study is 100 students of Budi Luhur University, semester IV, VI, and VIII. The data used is the primary data in the form of questionnaires distributed to the respondents. Data analysis method used in this research is regression analysis. The result of this research showed that moral reasoning, spiritual intelligence, and ethical sensitivity as a whole (simultaneously) have a significant effect on the ethical behavior of accounting students. Partially, this research shows that moral reasoning, spiritual intelligence, and ethical sensitivity has a positive and significant effect on the ethical behavior of accounting students.