The Influence of Religiosity, Emotional Intelligence, and Moral Reasoning on the Ethical Behavior of Accounting Students at Universitas Muhammadiyah Sidoarjo
Pengaruh Nilai Religiusitas, Kecerdasan Emosional dan Moral Reasoning terhadap Perilaku Etis Mahasiswa Akuntansi Universitas Muhammadiyah Sidoarjo
DOI:
https://doi.org/10.21070/ups.12359Keywords:
Religiosity, Emotional Intelligence, Moral Reasoning, Ethical BehaviorAbstract
This study examines the effects of religiosity, emotional intelligence, and moral reasoning on the ethical behavior of Accounting students at Universitas Muhammadiyah Sidoarjo. A quantitative approach was employed using questionnaires distributed to 135 respondents selected through purposive sampling. Data were analyzed using SPSS 26, including validity and reliability tests, multiple linear regression, partial t-tests, and the coefficient of determination (R²). The results indicate that all instruments were valid and reliable. Religiosity, emotional intelligence, and moral reasoning each had a positive and significant effect on students’ ethical behavior, with moral reasoning being the most dominant factor. The R Square value of 0.757 shows that the three variables explain 75.7% of the variation in ethical behavior, while 24.3% is explained by other factors. These findings highlight the importance of strengthening religiosity, emotional intelligence, and moral reasoning in accounting education to develop future accountants with integrity and professional ethics.
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