PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL DAN KECERDASAN SPIRITUAL TERHADAP PERILAKU ETIS PEGAWAI AKUNTANSI DENGAN DISIPLIN KERJA SEBAGAI VARIABEL MODERASI (Studi Empiris OPD Kota Bandar Lampung)

Pratiwi, Tama and Taufik, Taufik (2025) PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL DAN KECERDASAN SPIRITUAL TERHADAP PERILAKU ETIS PEGAWAI AKUNTANSI DENGAN DISIPLIN KERJA SEBAGAI VARIABEL MODERASI (Studi Empiris OPD Kota Bandar Lampung). Skripsi thesis, Institut Informatika Dan Bisnis Darmajaya.

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Abstract

ABSTRACT THE INFLUENCE OF EMOTIONAL INTELLIGENCE, INTELLECTUAL INTELLIGENCE AND SPIRITUAL INTELLIGENCE ON THE ETHICAL BEHAVIOR OF ACCOUNTING EMPLOYEES WITH WORK DISCIPLINE AS A MODERATING VARIABLE (Empirical Study of Bandar Lampung City OPD) Tama Pratiwi 1Fakultas Ekonomi dan Bisnis, Institusi Informatika dan bisnis darmajaya Jl. ZA. Pagar Alam No.93, Gedong Meneng, Kec. Rajabasa Kota Bandar Lampung Lampung Telp: 0721- 787214., Faks: 0721-700261., Email : info@darmajaya.ac.id e-mail : tamapratiwi288@gmail.com The study aims to test how emotional intelligence, intellectual intelligence, and spiritual intelligence influence the ethical behavior of accountants with different work disciplines. The research method used is quantitative and descriptive. The sample selection technique is purposive sampling. The source of the data is sample primary data. The data collection method used is a questionnaire. Data analysis techniques used are double linear analysis and moderation regression analysis through the IBM SPSS 21 program. Research results show that emotional intelligence and intellectual intelligence have a negative and insignificant influence on ethical behavior. Spiritual intelligence has a positive and significant influence on ethical behavior. Keywords — Emotional Intelligence, Intellectual intelligence, and Ethical Behavior.

Item Type: Thesis (Skripsi)
Subjects: 300 Ilmu Ilmu Sosial > 330 Ilmu Ekonomi
eSkripsi
Divisions: Skripsi/TA & PKPM/KP - Fakultas Ekonomi Bisnis > Prodi Akuntansi
Depositing User: Tama Pratiwi
Date Deposited: 20 Jun 2025 07:52
Last Modified: 20 Jun 2025 07:52
URI: http://repo.darmajaya.ac.id/id/eprint/20456

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