Dampak Love of Money, Kacerdasan Spiritual, dan Locus of Control terhadap Perilaku Etis Mahasiswa Akuntansi

Abstract

This study aims to examine and analyze the effect of love of money, spiritual quotient, and locus of control on the ethical behavior of accounting students. This type of research is a comparative causal research (quantitative), and uses a formal approach with an analog method. The population in this study were accounting undergraduate students who were still active at the Faculty of Economics and Business Jember University, as many as 604 students. The sample criteria in this study are active students of S1 Accounting in the fifth semester and above, Faculty of Economics and Business, University of Jember, and students who have taken Business and Professional Ethics courses and Audit courses. The sample collection in this study used a non-probability sampling technique with a purposive sampling method, and a sample of 100 students was obtained. The type of data used in this study is quantitative data, with primary data sources. Data collection techniques using questionnaires and documentation. Data analysis was performed using multiple linear regression analysis and hypothesis testing using Statistical Product and Services Solutions (SPSS). Based on research results prove that love of money has no effect on the ethical behavior of accounting students. Spiritual quotient has no effect on the ethical behavior of accounting students. Locus of control has an effect on ethical behavior of accounting students and has a positive direction of influence, which means the higher a person's locus of control, the higher the ethical behavior of accounting students.