The Effect of Emotional Intelligence and Locus of Control on Ethical Behavior of Educator Accountants at Private Universities in North Sumatra
Abstract
Ethical behavior is defined as behaving in a way that meets the expectations of society as a whole when it comes to doing what is right and good. Ethical behavior can have a positive impact on the quality of individuals who are influenced by external factors. By living by principled values, these individuals can develop healthy behavioral patterns. The purpose of this study was to determine the effect of emotional intelligence and locus of control on the ethical behavior of educator accountants at private universities in North Sumatra. All of the accounting professors that instruct at private universities in North Sumatra made up the study's population. While there were 206 educator accountants included in the study's sample size. Data is gathered through surveys and interviews, and multiple linear regression is utilized to evaluate it. The findings revealed that there is a significant influence of emotional intelligence and locus of control on the Ethical Behavior of Educator Accountants at private colleges in North Sumatra.
Full Text:
PDFReferences
Andreana, M. O. C., & Putri, I. G. A. M. A. D. (2020). The effect of intellectual intelligence, emotional intelligence, spiritual intelligence and gender on ethical behavior. Accounting, 6, 1411–1418.
April, K. A., Dharani, B., & Peters, K. (2012). Impact of locus of control expectancy on level of well-being. Review of European Studies, 4(2), 158–179.
Astuti, R., Sugiharto, B., & Kurniawan, A. (2019). Pengaruh Locus of Control, Ethical Sensitivity, Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual dan Tingkat Pendidikan Terhadap Perilaku Etis. Jurnal Aset (Akuntansi Riset), 11(2).
Azwar, S. (2004). Sikap Manusia Teori dan Pengukurannya. Yogyakarta: Pustaka Pelajar.
Cabral, Â. M. R., & Carvalho, F. M. P. D. O. (2014). Emotional Intelligence and Ethics on Organizations. Open Journal of Business and Management, 2(1), 5–23.
Chin, W. W. (1998). The Partial Least Squares Approach to Structural Equation Modeling. Advances in Hospitality and Leisure (pp. 296–336).
Cooper, R. K., & Sawaf, A. (2002). Executive EQ. Jakarta: PT Gramaedia Pustaka Utama.
Falah, S. (2007). Pengaruh Budaya Etis Organisasi dan Orientasi Etika Terhadap Sensitivitas Etika. Simposium Nasional Akuntansi X (pp. 1–24). Makasar.
Ghozali, I., & Latan, H. (2012). Partial Least Square : Konsep, Teknik dan Aplikasi SmartPLS 2.0 M3. SEamarang: Badan Penerbit Universitas Diponegoro.
Goleman, D. (2001). Working With Emotional intelligence. Jakarta: PT Gramedia Pustaka Utama.
Goleman, D. (2009). Kecerdasan Emosional : Mengapa EI lebih penting daripada IQ. Jakarta: PT Gramedia Pustaka Utama.
Griffin, R. W., & Ebert, R. J. (2006). Business. New Jersey: Pearson/Prentice Hall,Inc.
Hamedoglu, M., Kantor, J., & Gulay, E. (2012). The effect of Locus of Control and culture on leader preferences. International Online Journal Of Educational Sciences, 1(4), 319–324.
Hendri, N., & Suyanto. (2014). Faktor-Faktor Yang Mempengaruhi Perilaku Etis Profesi Akuntan Pendidik (Studi Empiris Pada Perguruan Tinggi Di Provinsi Lampung). AKUISISI : Jurnal Akuntansi, 10(2), 21–37.
Jeffries, F. L., & Lu, Y. (2018). Emotional Intelligence as an Influence on Ethical Behavior: A Preliminary Study. Journal of Behavioral and Applied Management, 18(1), 19–32.
Khomsiyah, & Indriantoro, N. (1998). Pengaruh Orientasi Etika terhadap Komitmen dan Sensitivitas Etika Auditor Pemerintah di DKI Jakarta. Jurnal Riset Akuntansi Indonesia, 1, 13–28.
Kutanis, O., Mesci, M., & Ovdur, Z. (2011). The effects of locus of control on learning performance: A case of academic organization. Journal of Economic and Social Studies, 1(2), 11–36.
Larkin, J. M. (2000). The Ability of Internal Auditors to Identify Ethical Dilemmas. Journal of Business Ethics, 23(4), 401–409.
Ludigdo, U., & Machfoedz, M. (1999). Transformasi Nilai Etika dalam Rangka Peningkatan Profesionalisme Akuntan: Tinjauan atas Kurikulum Pendidikan Tinggi Akuntansi. Makalah dalam Diskusi Panel Nasional Mahasiswa Akuntansi. Malang.
Mariati, M. (2013). Pengaruh Locus Of Control Dan Komitmen Profesi Terhadap Perilaku Etis Auditor Pada Situasi Konflik Audit. Jurnal Riset Akuntansi dan Bisnis, 13(1), 113–132.
Maryani, T., & Ludigdo, U. (2001). Survei atas faktor-faktor yang mempengaruhi sikap dan perilaku etis akuntan. Jurnal TEMA, 2(1), 49–62.
McDougall, W. (1999). An introduction to social psychology. New York : London: Methuen, Barnes & Noble.
Meilisa, F., & Ludigdo, U. (2010). Persepsi Mahasiswa Akuntansi terhadap Etika Akuntan Pendidik di Jurusan Akuntansi Fakultas Ekonomi Universitas Brawijaya. Jurnal Akuntansi Multiparadigma, 1(2), 223–238.
Morgan, R. B. (1993). Self- and Co-Worker Perceptions of Ethics and Their Relationships to Leadership and Salary. Academy of Management Journal, 36(1), 200–214.
Mulyahardjo, M. (2001). Pengantar Pendidikan. Jakarta: Raja Gradindo Persada.
Munir, S., & Mehsoon, S. (2010). Examining Locus of Control (LOC) as a Determinant of Organizational Commitment among University Professors in Pakistan. Journal of Business Studies Quarterly, 1(3), 1–19.
Nasution, A. T. (2005). Metode Menjernihkan Hati. Bandung: Mizan Media Utama.
Nasution, M. I., Fahmi, M., Jufrizen, J., Muslih, M., & Prayogi, M. A. (2020). The Quality of Small and Medium Enterprises Performance Using the Structural Equation Model-Part Least Square (SEM-PLS). Journal of Physics: Conference Series, 1477(2020), 1–7.
Nofsinger, J. R., & Kim, K. A. (2003). Infectious Greed: Restoring Confidence in America’s Companies. New Jersey: Financial Times Prentice Hall.
Robbins, S. P. (2012). Perilaku Organisasi. Jakarta: PT. Indeks Kelompok Gramedia.
Rotter, J. B. (2009). Generalized Expectancies For Internal Versus External Control Of Reinforcement. Psychological Monographs, 1(80), 1–18.
Saragih, F., Rialdy, F., & Nainggolan, E. P. (2021). The Effect of Intellectual Intelligence, Emotional Intelligence and Spiritual Intelligence on Ethical Behavior of Educator Accountants at Private Universities in North Sumatra. Journal of International Conference Proceedings (JICP), 4(2), 349–358. Retrieved from https://doi.org/10.32535/jicp.v4i2.1258
Soemarso, S. . (2004). Akuntansi Suatu Pengantar. Jakarta: Rineka Cipta.
Steiner, G. A. (1971). Business and society. New York: Random House.
Sudibyo, B., Soetrisno, L., Pamungkas, S. B., Dwiyanto, A., Dumairy, D., Nasution, D., Thamrin, J., et al. (1995). Kemiskinan Dan Kesenjangan Di Indonesia. Jakarta: Aditya Media.
Tenenhaus, M. (2004). PLS Regression and PLS Path Modeling for Multiple Table Analysis. COMPSTAT 2004 — Proceedings in Computational Statistics (pp. 489–499).
Tolkhah, I., & Barizi, A. (2004). Membuka Jendela Pendidikan :Mengurai Akar Tradisi dan Integrasi Keilmuan Pendidikan Islam. Jakarta: PT. Raja Grafindo Persada.
Widyastuti, R. D. (2003). Pengujian Empiris Profil Kebutuhan (Professional Needs) Dosen Akuntansi se-Jawa. Pasca Sarjana - Universitas Diponegoro.
DOI: https://doi.org/10.32535/jicp.v5i4.1914
Refbacks
- There are currently no refbacks.
Copyright (c) 2022 Fitriani Saragih, Novien Rialdy, Edisah Putra Nainggolan
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Published by:
AIBPM Publisher
Editorial Office:
JL. Kahuripan No. 9 Hotel Sahid Montana, Malang, Indonesia
Phone: +62 341 366222
Email: journal.jicp@gmail.com
Website: http://ejournal.aibpmjournals.com/index.php/JICP
Supported by: Association of International Business & Professional Management
If you are interested to get the journal subscription you can contact us at admin@aibpm.org.
ISSN 2622-0989 (Print)
ISSN 2621-993X (Online)
DOI: Prefix 10.32535 by CrossREF
Journal of International Conference Proceedings (JICP) INDEXED:
In Process
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.