Pengaruh Pemahaman Kode Etik Profesi Akuntan, Kecerdasan Intelektual, Dan Locus Of Control Terhadap Sikap Etis Mahasiswa ( Studi Pada Mahasiswa Akuntansi Angkatan 2021 Universitas Pembangunan Nasional “Veteran” Jawa Timur)

Priaditami, Yuliniar Ayu Putri (2025) Pengaruh Pemahaman Kode Etik Profesi Akuntan, Kecerdasan Intelektual, Dan Locus Of Control Terhadap Sikap Etis Mahasiswa ( Studi Pada Mahasiswa Akuntansi Angkatan 2021 Universitas Pembangunan Nasional “Veteran” Jawa Timur). Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This study aims to analyze the influence of the understanding of the accountant’s code of ethics, intellectual intelligence, and locus of control on students’ ethical behavior. The study employs a quantitative approach. The population in this research consists of accounting students at Universitas Pembangunan Nasional “Veteran” Jawa Timur. The sampling technique used was random sampling, with a total of 78 respondents. Data were collected through online questionnaires and analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM) version 4.0. The results indicate that the understanding of the accountant’s code of ethics and locus of control have a significant effect on students’ ethical behavior, while intellectual intelligence does not show a significant effect. These findings contribute to higher education institutions in designing more effective ethics learning strategies and highlight the importance of strengthening internal values and personal responsibility in shaping the ethical behavior of accounting students.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorYuliati, AnikNIP196108311992032001anikyuliati.ak@upnjatim.ac.id
Subjects: A General Works > AC Collections. Series. Collected works
Divisions: Faculty of Economic and Business > Departement of Accounting
Depositing User: Yuliniar Ayu Putri Priaditami
Date Deposited: 09 Sep 2025 03:11
Last Modified: 09 Sep 2025 03:11
URI: https://repository.upnjatim.ac.id/id/eprint/42330

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