Pengaruh Ideologi Etis dan Kecerdasan Emosional terhadap Ethical Judgment Mahasiswa Akuntansi
Abstract
This study aims to examine the effect of ethical ideology and emotional intelligence on Ethical Judgment among accounting students. Ethical Judgment is an important aspect for prospective accountants in facing ethical dilemmas in professional practice. This study uses ethical ideology consisting of idealism and relativism, as well as emotional intelligence as independent variables. The research method used is quantitative with a survey approach. Data were collected through questionnaires distributed to accounting students. The analysis technique used is multiple linear regression. The results indicate that idealism has a positive effect on Ethical Judgment, while relativism has an insignificant effect. Emotional intelligence has a positive effect on Ethical Judgment. This study contributes to the development of accounting ethics education by emphasizing the importance of moral values and emotional intelligence. Future research is recommended to include additional variables such as moral reasoning and ethical education.
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