The Impact of Intellectual Intelligence, Emotional Intelligence,

Spiritual Intelligence and Demographic Factors on Student Ethic

Nanik Lestari

1

, and Tri Indriyani Sucipto

2

1

Department of Business Management, Accounting Department, Politeknik Negeri Batam, Jl. Ahmad Yani, Batam,

Indonesia

2

Department of Business Management, Accounting Department, Politeknik Negeri Batam, Jl. Ahmad Yani, Batam,

Indonesia

Keywords: Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, Demographics Factors, Student

Ethics.

Abstract: This study aimed to examine the effect of intellectual intelligence, emotional intelligence, spiritual

intelligence and demographic factors on student ethics. Student Ethics are measured by two

indicators which are social ethics in the campus environment and social ethics outside the campus and

business ethics. Intellectual intelligence is measured by three indicators that is problem-solving skills,

verbal intelligence, and practical intelligence. Emotional intelligence is measured by five indicators that is

self-knowledge, self- control, self-motivation, empathy, and social abilities. Spiritual intelligence is

measured by four indicators that is flexibility, self-awareness, facing and Exploiting Suffering, and facing

and overcoming feelings of pain. While the demographic factors were used in this study are gender, age,

employment status and marital status. This study uses primary data in the form of a questionnaire with 5-

point Likers scale. The sampling method using purposive sampling techniques. The sample in this research

were 989 respondents. The analytical tool used is multiple regression analysis and one-way ANOVA. The

study found that intelligence positively affects student ethics. Emotional intelligence positively affects

student ethics. Spiritual intelligence positively affects student ethics. Female students are more ethical than

the male students. The more mature age students do not influence it in being ethical. Students who already

work no more being ethical than those not working. Married students are no more ethical than the

unmarried.

1 INTRODUCTION

Ethics case students become electronic and

television news headlines lately. As was the case at a

university in North Sumatra related to a student is a

student who killed professor who taught him. This is

certainly quite alarming for higher education

institutions. According Simanjorang & Sipayung

(2012) an important role as a university is forging

science and shaping the character of students and to

deliver qualified students and immoral. Based on the

description of proficiency level, a student should be

formed to become qualified human resources as well

as being air-ethics.

Attitude formation is one element of education in

order to develop positive ethical values of the

students who will be involved into the world of work

as a professional. By incorporating ethics and

business communication as part of the curriculum in

an educational institution is expected to be one way

in the formation of this attitude. In addition, it is

expected later graduates not only incompetent but

also has a good attitude and ethics in order to enter

the working world.

Research on good ethics professional ethics of

accountants and business ethics provide empirical

evidence regarding the factors that influence a

person's attitude and ethical behaviour. Simanjorang

& Sipayung (2012) suggested that factors that

influence ethics on individual aspects of the

emphasis on the dimensions of intellectual,

emotional intelligence and spiritual intelligence. In

addition Bieber et al. (2013) also suggests that the

demographic factor as a factor affecting ethical

attitudes of students.

Lestari, N. and Sucipto, T.

The Impact of Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence and Demographic Factors on Student Ethic.

DOI: 10.5220/0010355903170327

In Proceedings of the 2nd International Conference on Applied Economics and Social Science (ICAESS 2020) - Shaping a Better Future Through Sustainable Technology, pages 317-327

ISBN: 978-989-758-517-3

Copyright

c

317

According to Sternberg (2008) intelligence is a

person's ability to learn from experience, think use

metacognitive processes, as well as the ability to

adapt to the surrounding environment. Some

researchers such as Tikollah et al. (2006),

Jamaluddin & Indriasari (2011), and Agustini &

Herath (2013) provides empirical evidence that

intelligence positively affects the ethical attitudes of

students. These results mean that the higher level of

intelligence will enhance the student ethics. In

contrast to the results found by Simanjorang &

Sipayung (2012) indicated that intelligence has no

effect on the ethical attitudes of students. In addition

to the factors that influence ethical intelligence a

person of emotional intelligence.

Emotional intelligence is the ability to recognize

your feelings, the feelings of others, to motivate

yourself, and the ability to manage emotions

(Goleman, 2005). Fu (2014) examined the effects of

emotional intelligence on employee ethics. The

results showed that the higher the emotional

intelligence of employees will increase employee

ethics. Research Fu (2013) supported in the context

of research in Indonesia by Agustini & Herath

(2013) and Simanjorang & Sipayung (2012) that the

higher the emotional intelligence of students will

increase student ethics. These results differ from

Tikollah et al. (2006) and Morrow & Nurhayati

(2015) which shows that emotional intelligence has

no effect on student ethics.

Spiritual intelligence is intelligence to face and

solve the problem of meaning values that put the

behaviour and human life in the context of a broader

and richer that allows someone to unite things that

are intrapersonal and interpersonal, as well as

bridging the gap between themselves and others

(Zohar & Marshall, 2002). Some researchers such as

Agustini & Herath (2010) and Simanjorang &

Sipayung (2012) provides empirical evidence that

spiritual intelligence has positive influence on the

ethical attitudes of students. These results mean that

the better students of the spiritual intelligence is also

getting good ethics. In contrast to the results shown

by Tikollah et al. (2006) that the spiritual

intelligence does not affect the student ethics.

Demographic factors include gender, age,

occupation and marital status also affect a person's

ethics. This is evidenced by Bieber et al. (2013)

which indicate that gender affects students'

perceptions related to the ethics of information

technology. Fu (2014) found that the age of the

employee results have a negative effect on the

ethical attitudes of employees, which showed that

younger employees demonstrate ethical attitude

better than older employees. While Torgler (2006)

found that the higher the person's age will increase

its adherence to ethical / moral taxes. Additionally,

Torgler (2006) also found that people who are

married are more obedient to the rules than the

unmarried.

Based on previous research that has been

described as the authors conclude as follows: first,

that the influence of intellectual, emotional

intelligence and spiritual intelligence to ethics

student’s results have not been consistent. Second,

not many studies that tested the effects of

demographic factors related to ethics students.This

research is the development of research Fu (2014),

which examines the ethics of employees whereas in

this study to test the student ethics. In research

Tikollah et al. (2006), Jamaludin & Indriasari

(2011), Simanjorang & Sipayung (2012), the author

adds variable demographic factors. In research

Bieber et al. (2013) the authors take demographic

factors associated with student ethics.

This study aimed to examine the effect of

intellectual intelligence, emotional intelligence,

spiritual intelligence and demographic factors on

student ethics to ethical business management

majors or students of economic faculties of

universities in Batam. Student Ethics is measured by

two indicators that is social ethics in the campus

environment and social ethics outside the campus

and business ethics. Intellectual intelligence is

measured by three indicators that is problem-solving

skills, verbal intelligence, and practical intelligence.

Emotional intelligence is measured by five

indicators that is self-knowledge, self-control, self-

motivation, empathy, and social abilities. Spiritual

intelligence is measured by four indicators that is

flexibility, self-awareness, facing and Exploiting

Suffering, and facing and overcoming feelings of

pain.

The results of this study are expected to provide

the following implications: firstly, the results

obtained can provide empirical evidence regarding

the many factors that affect ethics. Secondly, the

results of this study can provide a view that

intelligence can create a generation of air-ethics

socan be used as teaching materials or seminars on

ethics to young. Thirdly, the results of this study

may provide insight that demographic factors such

as gender, age, employment status, and marital

status may be a factor that affects ethics. Lastly, the

results of this study is expected to be additional

literature for studies related to the student ethics.

ICAESS 2020 - The International Conference on Applied Economics and Social Science

318

2 LITERATURE REVIEW AND

HYPOTHESIS DEVELOPMENT

2.1 Theory of Planned Behaviour

(Theory of Planned Behaviour) /

TPB, Intellectual Intelligence,

Emotional Intelligence, Spiritual

Intelligence

Theory of Planned Behaviour or TPB (Theory of

Planned behaviour) is a further development of the

theory of behaviour Cause or TRA (Theory of

Reasoned Action) by Ajzen & Madden (1986).

Unreasonable behaviour theory further describe the

behaviour that are under the control of the

individual. Theory of Planned behaviour developed

to describe the behaviour that were entirely under

the control of the individual. In essence Theory of

Planned behaviour or TPB (Theory of Planned

behaviour) is based on the assumption that humans

are rational and use information that is impossible

for him to systematically Achmat, 2010). Based on

the theory of planned behaviour, the central factor of

the behaviour of individuals is that the behaviour is

influenced by individual intentions (behavior

intention) to such behaviour (Ajzen, 1991). In

addition, individual behaviour is also influenced by

beliefs (Ajzen, 1991). There are several components

that make up the goodwill and confidence that the

background (background factors), behavioural

beliefs, normative beliefs, and control beliefs.

Attitudes and ethical behaviour is an attitude and

behaviour in accordance with social norms generally

accepted in connection with the actions that are

beneficial and harmful (Griffin and Ebert, 1998). In

addition, according Hastuti (2007) attitudes and

ethical behaviour is one's behaviour or response in

an environment of moral rights and obligations as

well as the values of true or false. According

Komsiyah & Indriantoro (1998) ethics is a behaviour

or rules of behaviour that is accepted and used by an

individual or a specific group. While Mondy (2008)

states that ethics is a discipline with regard to what

is good and bad, right and wrong, or the obligation

and moral responsibility.

According to Sternberg (2008) intelligence is a

person's ability to learn from experience, think use

metacognitive processes, as well as the ability to

adapt to the surrounding environment. Intellectual or

commonly called the intelligence is a person's ability

to think and can be measured by a test called the IQ,

or Intelligence Quotient (Adina, 2015). This is

supported by Azwar (2004) which states that

intelligence is the interpretation of the results of

intelligence tests (intelligence) into numbers that can

be a clue as to the position of a person's level of

intelligence.

Emotional intelligence is the ability to recognize

your feelings, the feelings of others, to motivate

yourself, and the ability to manage emotions

(Goleman, 2005). According Melandy & Aziza

(2006) emotional intelligence can help build a

relationship to happiness and prosperity. This can be

achieved if a person uses emotions in accordance

with the desire and ability to control emotions so as

to provide a positive impact.

Goleman (2001) suggested that there are five

basic skills or dimensions of emotional intelligence,

namely: Self Awareness (Awareness), Self

Management (Full Self), Motivation (motivation),

Social Awareness (Empathy) and Relationship

Management (Social Skills). These things are the

skills of life (life skills more were built by EQ rather

than IQ) (Pasiak, 2006). Opinion was supported by

Goleman (1998) that is based on the calculation of

the ratio of technical skills, IQ, and emotional

intelligence as factors in the performance of good

performance, emotional intelligence proved to be

twice important than the other factors in each level

of work.

Spiritual intelligence is intelligence to face and

solve the problem of meaning values that put the

behaviour and human life in the context of a broader

and richer that allows someone to unite things that

are intrapersonal and interpersonal, as well as

bridging the gap between themselves and others

(Zohar & Marshall, 2002). Zohar and Marshall

(2002) also states that spiritual intelligence is one

determinant of success. Spiritual intelligence is not

synonymous with a formal religion, because the

spiritual intelligence is not organized religion

spirituality (Pasiak, 2006). Therefore, this

intelligence does not belong to one religion (Pasiak,

2006).

2.2 Impact of Intellectual Intelligence

on

Student Ethics

Based on empirical evidence that intellectual

influence a person's attitude. Some researchers are

Jamaluddin & Indriasari (2011), Tikollah et al.

(2006), Agustini & Herath (2013), examines the

effect of intelligence on the ethical attitudes of

accounting students. The results showed that the

positive effect on the intellectual ethics of

accounting students. Other researchers are Agustini

& Herath (2013) and Simanjorang & Sipayung

The Impact of Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence and Demographic Factors on Student Ethic

319

(2012) examined the effect of intelligence on the

ethical attitudes of students. The results showed that

the intelligence has no effect on the ethics of

accounting students.

Based on the results of previous studies

(Jamaluddin & Indriasari 2011; Tikollah et al., 2006;

Agustini & Herath, 2013) described the writer

berargument that the higher intelligence quotient

will increase a person's attitude or ethical behaviour.

One's own intellectual acumen, will greatly help in

better behaved. With the intelligence of the person

has knowledge that more and will make it tend to

lessen that does not comply with the norms. Based

on these descriptions, the authors propose the

following hypothesis:

H

1

: Intellectual intelligence positively affects

student ethics.

2.3 Impact of Emotional Intelligence

on

Student Ethics

Other factors besides intelligence of emotional

intelligence also affects a person's attitude. Based on

empirical evidence, Fu (2014) examined the effects

of emotional intelligence on the ethical attitudes of

employees working on three Chinese state-owned

enterprises. The results show that emotional

intelligence has positive influence on employee

ethics. In the context of research in Indonesia,

Agustini & Herath (2013) examine the effect of

emotional intelligence on the ethical attitudes of

accounting students, while Simanjorang & Sipayung

(2012) examined the effects of emotional

intelligence to ethics management students. The

results show that emotional intelligence has positive

influence on student ethics.

Other researchers are Tikollah et al. (2006) and

Morrow & Nurhayati (2015) examine the effect of

emotional intelligence on the ethical attitudes of

accounting students. The results show that emotional

intelligence has no effect on student ethics.

Based on the results of previous studies (Fu,

2014; Agustini & Herath, 2013; Simanjorang &

Sipayung, 2012) described the writer berargument

that higher emotional intelligence will improve one's

ethical stance. Emotional intelligence of a person, it

would be greatly helped him in being ethical. With

that intelligence, someone knows how you feel

themselves and others so as to control it properly.

Based on these descriptions, the authors propose the

following hypothesis:

H

2

: Emotional intelligence positively affects

student

ethics.

2.4 Impact of Spiritual Intelligence on

Student Ethics

Other factors besides the intellectual and emotional

intelligence that spiritual intelligence also affects a

person's attitude. Based on empirical evidence,

Simanjorang & Sipayung (2012) examined the effect

of spiritual intelligence to the ethics of Management

students, while Agustini & Herath (2013) examine

the effect of spiritual intelligence to the ethical

stance S1 Accounting student. The results showed

that the spiritual intelligence positively affects

student ethics. Other researchers are Tikollah et al.

(2006) examined the effect of spiritual intelligence

to the ethical attitudes of accounting students. The

results showed that the spiritual intelligence does not

affect the student ethics.

Based on the results of previous studies

(Simanjorang & Sipayung, 2012; Agustini & Herath,

2013) described the writer berargument that the

better a person's spiritual intelligence then ethics is

also getting better. Spiritual intelligence one has, will

greatly help in being ethical. The intelligence can

make a person knows well the moral values that

dbutuhkan in life so that they can control the attitude

based on these values. Based on these descriptions,

the authors propose the following hypothesis:

H

3

: Spiritual intelligence positively affects

student

ethics.

2.5 Influence of Demographic Factors

against Student Ethics

Other factors besides intellectual, emotional

intelligence and spiritual intelligence that

demographic factors also influence a person's

behavior. Based on empirical evidence, Bieber et al.

(2013) examined the effect of gender on the

perceptions of students about ethics. The results

show that gender affects students' perceptions

related to the ethics of information technology.

Torgler (2006) examined the effect of gender on the

compliance of tax morale. The results show that

women are more obedient to the rules as compared

to men.

Akbar (2009) examined differences in the

application of the accounting profession ethics based

on gender. The results show that there are

differences in the application of the accounting

profession ethics between male students and female.

Mulyani (2015) examine the effect of gender on the

perception of ethical accounting students. The results

show that far more men than women behave

ICAESS 2020 - The International Conference on Applied Economics and Social Science

320

ethically. Hutahahean & Hasnawati (2015) examine

the effect of gender on the ethical behavior of future

accountants, and the results showed that gender had

no effect on ethical behavior.

Based on the description of the results of

previous research (Bieber et al., 2013; Torgler, 2006;

Akbar, 2009) visible differences between attitudes or

behaviors between women and men. Author

berargument that female students tend to be more

ethical than men. Based on these descriptions, the

authors propose the following hypothesis:

H

4a

: Female students are more ethical than male

students.

Fu (2014) found results that age of employees in

the company in China had a negative influence on

the ethical attitudes of employees. Torgler (2006)

examined the effect of age on the ethical / moral

taxes, and the results showed that the higher the

person's age will increase its adherence to ethical /

moral taxes. Bieber et al. (2013)examine the

influence of age the perception of students about

ethics, and the results showed that age affects

students' perceptions related to the ethics of

information technology. Damayanthi and Juliarsa

(2016) examined the influence of age on unethical

behavior accountant. The results showed that age

was not statistically affect the unethical behavior of

accountants.

Based on the results of previous studies (Fu,

2013; Torgler, 2006; Bieber et al., 2013) Described

the writer berargument that influence a person's age

in attitude and take a decision. The more mature a

person's age tend to make cautious in action and take

a decision. Based on these descriptions, the authors

propose the following hypothesis:

H

4b

: Students who behave ethically more mature

age

compared with younger students. Mulyani (2015)

examines the effect of status of work on the

perception of ethical accounting students. The result

showed that employment status has no effect on the

ethical behavior of students. Bieber et al. (2013)

examine the effect of employment status on

perceptions of students about ethics. The results

show that students who work less behave ethically.

Based on the results of previous studies

(Mulyani, 2015; Lai and Tan, 2009) described the

writer berargument that person's job status can also

be influenced in being ethical. Based on these

descriptions, the authors propose the following

hypothesis:

H

4c

: Students work being ethical than the other

students.

Torgler (2006) examined the status of marriage

and found that people who are married are more

obedient to the rules than the unmarried.The

results show that students who are married are less

behave ethically. Based on the results of previous

studies (Torgler, 2006) described the writer

berargument that the marital status of a person can

also be

influenced in being ethical. Based on these

descriptions, the authors propose the following

hypothesis:

H

4d

: Students who have been married more

being

ethical than the other students.

Based on the description that has been described

above, the model of this study are as follows:

Figure 1 Research Model Intellectual Intelligence,

Emotional Intelligence, Spiritual Intelligence and

Demographic Factors

3 METHOD, RESULT AND

DISCUSSIONS

The method used in this study is a quantitative

approach. This study uses primary data, the data is

collected through a questionnaire that has been

developed by Jamaluddin & Indriasari (2011),

Pradipta (2012), zakiah (2013), Tjun et al. (2009),

Pasek (2015), Lai and Tan (2009), and Bieber et al.

(2013). The location of this research is done in

universities in Batam. The object of this study is an

active student studying at universities in Batam.

Data on college be obtained from the website disdik-

kepri.com, forlap.dikti.go.id and through the official

website of the college.

The dependent variable of this study is the

Student Ethics. Student Ethics variables measured in

two dimensions or indicators of etiquette on campus

and off campus etiquette and business ethics. The

The Impact of Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence and Demographic Factors on Student Ethic

321

independent variable of this research is the variable

that is measured intellectual with three dimensions

or indicators of problem-solving skills, verbal

intelligence, and practical intelligence. Emotional

intelligence variables measured by the five

dimensions or indicators of self-knowledge, self-

control, self-motivation, empathy and social skills.

Spiritual intelligence variable measured by the four

dimensions or indicators such as being flexible, self-

awareness, deal with and exploit the suffering, and

confront and transcend pain. Dimensions or

indicators are measured using a 5-point Likert scale.

Demographic factors measured by the four

dimensions or indicators of gender, Age,

employment status and marital status. Dimensions

or indicators are measured using dummy variables.

The research instrument used in this study was

a questionnaire adopted from Jamaluddin &

Indriasari (2011), Pradipta (2012), zakiah (2013),

Tjun et al. (2009), Pasek (2015), Lai and Tan (2009),

and Bieber et al. (2013), This questionnaire includes

variables ethical, intellectual, emotional intelligence

and spiritual intelligence as measured by a Likert

scale which is an interval data. The fourth variable is

measured by the 84 questions consisting of 15

questions for variables ethics, 10 questions for the

variable intellectual, 50 questions for the variables

of emotional intelligence and spiritual 9 questions

for variables.

In this study the sampling technique used was

purposive sampling technique. The criteria used in

the study is a sampling:

1) Students majoring in business management or

economics faculty who actively studied in

college in Batam, namely Batam Polytechnic,

University of Batam, Riau Islands University

and the International University of Batam.

2) Students who are or have obtained ethics courses.

This study uses data collection techniques with

survey technique is by distributing questionnaires to

the respondents in the research samples. Distributing

questionnaires done in 2 ways: first, for distributing

paper questionnaires directly to the respondents, the

authors came directly to the respondent and wait for

the results. Second, the distribution of the

questionnaire by filling the form Google link by

sending a message containing a link questionnaires

via social media. Distributing questionnaires in

many ways is more able to facilitate the collection of

data and can also save time. The collected data will

be tabulated and the only data that qualify are

processed further.

3.1 Validity Test and Reliability

The test results showed that the dependent

variable is the ethics contained invalid 1 question ie

the question item number 1. This is because the

value of r count on an item to question number 1 is

smaller than r table value that is equal to 0,201

<0.2483. Therefore, the question in item number 1 is

issued so that there are 14 items that meet the

standards of validity and are used as a research

instrument to measure the dependent variable is

ethics.

The test results indicate that the independent

variable is the intellectual of all items declared

invalid question. This is evidenced by the value of r

count larger than the value of r table on each item

the question. Therefore, all items of questions as

many as 10 questions on intellectual intelligence

variable meets the standards of validity and can be

used as a research instrument to measure variables

intellect.

The test results showed that the value of

Cronbach Alpha on all the variables value is greater

than 0.6, it can be concluded that all of the items in

question this research variables are reliable. This

means that the variables in this study can be trusted

reliability and can be reused in the study hereinafter

the same discussion.

3.2 Characteristics of Respondents

Respondents in this study were students majoring in

business management or economics faculty who

actively studied in college in the city of Batam.

Method distributing questionnaires in two ways:

first, directly by visiting and distributing

questionnaires in hard copy to the respondent and

the second, using google link form that is spread

through social media. Method distributing

questionnaires directly as many as 894 copies of

questionnaires, from the deployment of

questionnaires collected 870 questionnaires, but

there are 68 questionnaires were not filled

completely so that the total collection of

questionnaires directly as many as 802

questionnaires. Moreover, method distributing

questionnaires through a google form and collected

18 questionnaires.

Authors distribute questionnaires to several

public and private universities in Batam with the

provisions have departments of business

management or economics faculty of an accredited

minimum of B. The first deployment is done in

Batam Polytechnic authors distribute as many as 615

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322

questionnaires and collected 507 questionnaires were

obtained from the direct deployment and 108

questionnaires obtained from Google link form. The

second deployment, the University of Batam authors

distribute 128 questionnaires and collected 109

questionnaires were obtained from the direct

deployment as well as the 19 questionnaires

obtained from Google link form. Third deployment,

in Batam International University authors distribute

118 questionnaires and collected 84 questionnaires

were obtained from the direct deployment as well as

the 34 questionnaires obtained from Google link

form.

Before performing data processing, the data is

checked first whether it has a data outlier. Outlier

data is data that has unique characteristics that look

very different from other observations and appeared

in the form of extreme values (Ghozali, 2011).

Outlier detection is done by determining the limit

values would be categorized as a data outlier, by

converting the data values into the z-score. Outlier

data can be solved by eliminating the method

(Ghozali, 2011). In this study if z-score value is

greater than +4 and smaller than -4 (-4 ≤ Z ≤ +4)

then expressed as a data outlier. After performing

data processing for detecting the presence of data

outliers, the results indicate that there are two data

that have a critical value, but the author had decided

to incorporate that data in a data processing because

the value is still close to the limits specified value.

Thus the total of data that can be used for as many

as 989 if the data is the questionnaire data.

Table 1 Descriptive Statistics Analysis Results

Source: The data was processed with SPSS V.17

Based on table 1 above, the test results show that

the ethics variable has a value score of a minimum

of 32 and a maximum score of 70. The average value

of ethics at 57.23 with a standard deviation of

values 5.016. Variable intellect has a value score of

a minimum of 22 and a maximum score of 50. The

average value of intellectual 37.19 with a standard

deviation of 4.375.

Emotional intelligence has a score of a minimum

of105 and a maximum score of 167, average value

of emotional intelligence124.82 with a standard

deviation of 10,002. Spiritual intelligence variable

has a value score of a minimum of 21 and a

maximum score of 45, average value of spiritual

intelligence35.27 with a standard deviation of 4.574.

The next independent variable is the

demographic factors were measured using four

variables: gender, age, employment status and

marital status. The fourth variable demographic

factors were measured by using dummy variables.

Based on table 4.2 above, the first Demographic

factors measured by gender. For the gender variable

is given a value of 1 if the gender of Women, and 0

if the male gender. Respondents with male gender

there were 260 respondents (26.3%), while

respondents with female gender there were 729

respondents (73.7%).

Table 2 Descriptive Statistics Analysis Results

Demographic Factors

The second demographic factors measured by

age, divided into four groups. For the variables age,

age is given a value of 1 if aged 21 years to 25 years,

given the value of 2 if aged over 25 years to 30

years, given the value 3 if aged over 30 years, was

given a value of 0 if aged <21 years. Respondents

under 21 years of age there were 495 respondents

(50.1%), people aged 21 to 25 years there were 473

respondents (47.8%), people aged over 25 years to

30 years there were 20 respondents (2.0%), while

respondents with more than 30 years of age there are

as many as one respondent (0.1%).

The third demographic factor measured by

employment status. Variable job status is divided

into two does not work and work. For variable

employment status is given a value of 1 if it is

working, and 0 if it does not work. Respondents with

employment status does not work there are as many

as 583 respondents (60.2%), while respondents with

the status of a job working there were 406

respondents (39.8%).

The Impact of Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence and Demographic Factors on Student Ethic

323

The fourth demographic factors measured by

marital status. Marital status variables divided into

two unmarried and married. For marital status is

given a value of 1 if already married, and 0 if not

married. Respondents with marital status is not

married as many as 890 respondents (89.9%), while

respondents with marital status married there as

much as 99 respondents (10.1%).

3.3 Hypothesis Test Results

3.3.1 The Impact of Intellectual Intelligence

on Student Ethics

Hypothesis testing results show the value of the

coefficient of determination (R2) of 0.238, which

means that the relative contribution given by a

combination of variables intelligence (X1) to ethics

(Y) is 23.8%, while the remaining 76.2% is

influenced by other variables, Hypothesis one (H

1

),

which states that intelligence positively affects

student ethics supported at a significance level of

1% as seen from the p-value of 0.000 <0.01 by t

values of 11.161 and the coefficient value of 0.000

(positive). Based on the results describedcan be

concluded that intelligence positively affects student

ethics, This means that the higher intelligence

quotient will increase a person's attitude or ethical

behavior, Based on the results described it can be

concluded that the hypothesis (H

1

) is

supported.Testing the hypothesis one shown in

Table 3. The author has done classical assumption

in these results. Test for normality using

Kolmogorov- Smirnov test obtained value of 0.393

show values greater than 0.05, which means that the

data are normally distributed. VIF value of 1.000

indicates a smaller value of 10.00, which means that

regression in this study did not happen

multikolinieritas. Glejser test value of 0.312

indicates that the value is greater than 0.05, so it

can be stated that regression in this study did not

happen heteroskedastisitas. Based on the results

described can be concluded that

the results of testing

the

hypothesis (H

1

), (H

2

), (H

3

), (H

4

) is free from

classical assumptions.

Table 3 Hypothesis Test Results Effect of Intellectual

Intelligence, Emotional Intelligence, Spiritual Intelligence

and Demographic Factors against Student Ethics.

Source: Data processed by SPSS V.17

Statistical test results showed that hypothesis

(H

1

) intelligence positively affects student ethics.

The higher intelligence quotient will increase one's

ethical stance. This means that the hypothesis

(H

1

)

of the supported with intellectual person has

more knowledge and will make it tend to lessen that

does not comply with the norms. Thus, the factor of

intelligence measured through indicators problem-

solving skills, verbal intelligence, and practical

intelligence is a factor that will affect student ethics.

The results are consistent with research

conducted by Jamaluddin & Indriasari (2011) which

states that intellectual acumen positive influence on

the ethics of accounting students. Another study by

Tikollah et al., (2006) showed similar results stating

that intellectual effect on the ethical attitudes of

accounting students. Additionally, Agustini &

Herath (2013) also states that intellectual significant

positive effect on the ethical attitudes of students S1

Accounting Ganesha Education University

Singaraja.

3.3.2 The Impact of Emotional Intelligence

on Student Ethics

Statistical test results showed in Table 3 that the two

hypotheses emotional intelligence positively affects

student ethics. The higher emotional intelligence will

improve one's ethical stance. This means that

the

hypothesis of two (H

2

) supported, individual's

emotional intelligence will greatly help in being

ethical. Thus, emotional intelligence factors are

ICAESS 2020 - The International Conference on Applied Economics and Social Science

324

measured through indicator sself-knowledge, self-

control, self-motivation, empathy and social skills is

a factor that will affect student ethics.

The results are consistent with research

conducted by Simanjorang & Sipayung (2012) which

states that emotional intelligence is a positive

influence on the ethics of management students.

Another study by Fu (2014) shows that emotional

intelligence has positive influence on employee

ethics, Additionally, Agustini & Herath (2013) also

states that emotional intelligence is significant

positive effect on the ethical attitudes of students S1

Accounting Ganesha Education University

Singaraja.

3.3.3 The Impact of Spiritual Intelligence on

Student Ethics

Statistical test results showed in Table 3 that the

three hypotheses spiritual intelligence positively

affects student ethics. The better the individual's

spiritual intelligence then also getting good ethics.

This means that the hypothesis of three supported,

with spiritual intelligence person knows well the

moral values that needed in life so that they can

control the attitude based on these values. Thus, the

factor of spiritual intelligence is measured through

indicatorsbeing flexible, self-awareness, deal with

and exploit the suffering, and confront and transcend

the pain is a factor that will affect student ethics.

The results are consistent with research

conducted by Simanjorang & Sipayung (2012)

which states that spiritual intelligence positively

affects student ethics management. Another study by

Fu (2014) shows that emotional intelligence has

positive influence on employee ethics, Additionally,

Agustini & Herath (2013) also states that spiritual

intelligence positive influence on the ethics of

accounting students.

3.3.4 The Impact of Demographic Factors

on Student Ethics

Demographic factors in this study are gender, Age,

employment status and marital status. The author

tested using one way ANOVA test to determine first,

whether there is a difference between women and

men - men in being ethical. Second, is there a

difference in the level of the age of a person in being

ethics. Third, is there a difference between students

who already work with students who do not work in

ethics. Fourth, is there a difference between students

who are married with unmarried students in being

ethics. Result of homogeneity test and test are

presented in tables 4.4 and 4.5 as follows

Table 4 Demographic Factors Homogeneity Test Results

(Levene's Test of Quality of Error Variances)

VARIABLE F SIG

Gender 092 0.762

2,

Age 150 .117

0,

Job Status 084 0.772

1

Marital Statu 109 0,293

Source: Data processed by SPSS V.17

The Impact of Gender on Student Ethics.

Statistical test results showed table 4 and 5 that a

hypothetical four more female students than students

behave ethically men - men. Students are more likely

to behave ethically women than men. This

means

that a hypothetical four (H

4a

) supported,

visible

difference in attitude or behavior between women

and men.

The results are consistent with research

conducted by Bieber et al., (2013) stating that gender

affects students' perceptions related to the ethics of

information technology. Another study by Torgler

(2006) show that women are more obedient to the

rules as compared to men. Moreover, Akbar (2009)

found that women are better results in view of

unethical behavior when faced with an ethical

dilemma situation of the male students.

The Impact of Age on Student Ethics.

Hypothesis

four

b (H

4b

) states that more mature

age students

who behave ethically compared with younger

students. Based on table 5 above, it is known that p-

value> 0.05 is equal to 0.117> 0.05, meaning that

age group had the same variant, then performed the

ANOVA test. Based on table 4.7 above, namely the

value of ANOVA test 1,367 <2.300, meaning that

there is no difference in the level of a person's age in

being ethical.

Statistical test results showed in Table 4.3

that the hypothesis of four b the person's age has no

effect on the ethical stance. It can be concluded that

the hypothesis of four b (H

4b

) are not supported.

This means namely the more mature age students

will be more ethical in the act not supported. The

results are consistent with research conducted by

Damayanthi and Juliarsa (2016) which showed that

that age was not statistically affect the unethical

behavior of accountants.

The Impact of Student Employment Status on

Ethics.

Hypothesis four c (H4c) states that Students

The Impact of Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence and Demographic Factors on Student Ethic

325

work being ethical than the other students. Based on

tablem5 above, it is known that p-value> 0.05 is

equal to Another study by Bieber et al. (2013)

showed that students who work less behave

ethically.

Table 5 Hypothesis Test Results Demographic Factors

(result One Way Anova)

VARIABLE F SIG

Gender 10.80 2,300

Age 1,367 2,300

JobStatus .783 2,300

Marital

Statu

.090 2,300

The Impact of Student Marital Status on

Ethis.

Hypothesis four d (H

4d

) states that married students

being more ethical than the other students. Based on

table 4 above, it is known that p-value> 0.05 is equal

to 0.293> 0.05, meaning that the marital status

groups have the same variance, then performed the

ANOVA tests. Based on table 4.5 above, namely the

value of ANOVA test 0.090<2.300, meaning that

there is no difference in marital status of a person in

being ethical. It can be concluded that the hypothesis

of four d (H

4d

) is not supported.

in being ethical. It

can be concluded that the hypothesis of the four c

(H4c) are not supported, namely students who work

more than students behave ethically morenot

supported. One's job status did not influence it in

being ethical. The results of this study are supported

by research conducted Mulyani (2015) which states

thatemployment status does not affect the ethical

behavior of students.

Statistical test results showed that the hypothesis

of four d a person's marital status had no effect on

the ethical stance. This means that the hypothesis of

four d (4d) is married students behave more ethically

than the other studentsnot supported. Marital status

does not influence a person in being ethical. The

results of this study are supported by research

conducted Bieber et al. (2013) whichshows that

students who are married are less behave ethically

0.772> 0.05, meaning that employment status groups

have the same variance, then performed the

ANOVA test. Based on table 4.7 above, namely the

value of ANOVA test.783<2.300, meaning that there

is no difference in the employment status of a person

4 CONCLUSIONS

This study aimed to examine the effect of

intellectual, emotional intelligence, spiritual

intelligence and demographic factors to ethical

business management majors or students of

economic faculties of universities in Batam. Based

on the discussion that has been described, it can be

concluded as follows: firstly, Intellectual intelligence

positively affects student ethics. The positive

influence means thatthe higher intelligence quotient

will increase one's ethical stance. Secondly,

Emotional intelligence positively affects student

ethics. The positive influence means thatthe higher

the emotional intelligence will improve one's ethical

stance. Thirdly, Spiritual intelligence positively

affects student ethics. The positive influence means

thatthe better the person's spiritual intelligence then

ethics is also getting better. Lastly, Demographic

factors positively affects student ethics as measured

by gender, while the demographic factor as

measured by age, employment status and marital

status did not affect the student ethics.

The author found some limitations to this study

that would require improvement and development in

future studies. Some limitations are as follows:

Firstly, in this study only conducted questionnaires

to the four universities in Batam. This is because the

author uses the criteria of universities have

departments of business management or economics

faculty with minimal accreditation B. In addition,

the authors use a sampling technique purposive

sampling with criteria for students majoring in

business management or economics faculty.

Secondly, in this study the demographic factor

variables measured only using four factors: gender,

age, employment status and marital status. Lastly, in

this study the authors only measure variables

intelligence, emotional intelligence, spiritual

intelligence and demographic factors on student

ethics.

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