The Influence Of Intellectual, Emotional, Spiritual Intelligence And Cultural Organizational Culture On Students’ Ethical Behavior

ABSTRACT : The purpose of this study is to determine the effect of Intellectual Intelligence, EmotionalIntelligence, Spiritual Intelligence and Organizational Ethical Culture on the Ethical Behavior of AccountingStudents. The study is conducted at the Faculty of Economics and Business of Udayana University (UNUD) andthe Faculty of Economics of the Ganesha Education University (UNDIKSHA) of Undergraduate Accountingstudents.Multiplelinear regression analysis is used with purposive sampling and accidentalsampling.Respondents are 187, 94 students from UNUD and 93 students from UNDIKSHA. Results at UNUDshowed that emotional intelligence has negative not significantly on the ethical behavior of students whileintellectual intelligence, spiritual intelligence and ethical culture of the organization had a positive andsignificant effect on ethical behavior of students. The results at the UNDIKSHA show that spiritual intelligencehas positive and significant effect on ethical behavior of accounting students while intellectual intelligence,emotional intelligence and ethical culture of organizations have positive but not significant effect on ethicalbehavior of accounting students.

Keywords -Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, Organizational EthicalCulture, Ethical Behavior