The Power of Locus of Control to Improve Student's Ethical Attitude

Abstract

The study aims to examine the effect of intellectual, emotional, and spiritual intelligence on the ethical attitudes of accounting master students with the locus of control as a moderating variable. In the world of work, work must be done professionally. Special abilities and skills are a must that someone must possess to compete in today's world of work. In addition to special abilities and expertise, a job must be supported by ethics, both general ethics and professional ethics. Ethics is very important in the world of work because ethics is the key or guide for someone in work professionalism. Research data were collected through questionnaires with accounting master students as respondents, amounting to 131 respondents. Techniques od data analysis  in this study are Path Analysis (SEM-PLS). This study obtained the results that intellectual intelligence, emotional intelligence and spiritual intelligence had a positive effect on the ethical attitude of accounting masters students, while the moderating effect showed that internal locus of control strengthened the positive influence of intellectual intelligence, emotional intelligence, and spiritual intelligence on ethical attitudes accounting student.