PENGARUH GENDER, KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, DAN KECERDASAN SPIRITUAL TERHADAP SIKAP ETIS MAHASISWA AKUNTANSI DI KOTA MALANG (Studi Pada Perguruan Tinggi Negeri dan Swasta di Malang)

This study aims to determine the effect of gender, intellectual intelligence, emotional intelligence and spiritual intelligence on the ethical attitudes of accounting students either simultaneously or partially. The population in this study were accounting students class 2018 from three public and private universities in Malang, namely, University of Islam Malang, the State Polytechnic of Malang and the State University of Malang. This research is classified as quantitative research and the data collection method uses a survey method, namely by distributing questionnaires to 250 respondents who are designated as samples. In determining the sample, the researcher used a purposive sampling technique using the Slovin formula. The data analysis method in this research is using multiple linear regression test, and the tests used are descriptive statistical tests, instrument tests, normality tests, classical assumption tests and hypothesis testing. The results of this study indicate that simultaneously gender, intellectual intelligence, emotional intelligence and spiritual intelligence have a significant effect on the ethical attitudes of accounting students. Partially, gender, intellectual intelligence, and spiritual intelligence have a significant effect on the ethical attitudes of accounting students, but emotional intelligence does not significantly affect the ethical attitudes of accounting studentsKeywords: Gender, Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, and Ethical Attitude