文章基本信息

标题：The Effect Of Emotional Spiritual Quotient (ESQ) To Ethical Behavior In Accounting Profession With Tri Hita Karana Culture’s As A Moderating Variable
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作者：Anantawikrama Tungga Atmadja ; Komang Adi Kurniawan Saputra
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2014
卷号：5
期号：7
页码：187-196
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study examined the effect of Emotional Spiritual Quotient (ESQ) to ethical behavior in the accounting profession culture of Tri Hita Karana (THK) as a moderating variable. Location of the study was conducted in Bali by selecting the accounting profession, both educators accountants, public accountants, as well as the public sector accountants as respondents. This research design using survey method with a questionnaire to 42 respondents. The data analysis that used was MRA (Moderated Regression Analysis). Results of this study declare that variable Emotional Spiritual Quotient (ESQ) significantly influence the ethical behavior of the accounting profession. As well as cultural variables Tri Hita Karana (THK) ESQ moderating influence on the ethical behavior of the accounting profession.
关键词：Emotional Spiritual Quotient; Tri Hita Karana; the accounting profession; ethical behavior