Saran Implikasi KESIMPULAN DAN SARAN

89 sebagainya. 2. Cara pendistribusian kuesioner ada yang dilakukan secara langsung kepada responden dan ada yang melalui ketua jurusan pada masing-masing universitas sehingga dikhawatirkan jawaban yang diberikan oleh responden kurang objektif. Hal ini menyebabkan hasil penelitian ini belum dapat mewakili kondisi yang ada dan menyebabkan penelitian ini kurang dapat digeneralisasi.

6.3. Saran

Sebagai implikasi untuk mencapai manfaat yang diharapkan dari hasil penelitian ini, maka dikemukakan saran sebagai berikut: 1. Bagi peneliti selanjutnya, dapat mengembangkan penelitian ini pada dimensi- dimensi lain dari aspek individual, aspek organisasi dan lingkungan, karena aspek- aspek ini telah memberikan bukti empiris sebagai faktor-faktor yang mempengaruhi sikap dan perilaku etis seseorang. Selain itu disarankan pula untuk menambah variabel independen lainnya dan membuat pertautan antar variabel yang bersifat interaksi atau dengan menambahkan variabel tertentu sebagai variabel moderating.. 2. Cara pendistribusian kuesioner sebaiknya dilakukan secara langsung kepada responden agar jawaban yang diberikan oleh responden lebih objektif dan hasil penelitian lebih dapat digeneralisir. Universitas Sumatera Utara 90

6.4. Implikasi

Penelitian ini mempunyai implikasi yang luas untuk berbagai pihak yang terkait dengan perguruan tinggi. Hasil penelitian ini diharapkan dapat menjadi rekomendasi bagi pihak perguruan tinggi pada umumnya dan praktisi di dunia pendidikan para pendidik pada khususnya, terutama yang berkaitan dengan pentingnya pembangunan dan pengembangan kecerdasan emosional dan kecerdasan spiritual secara komprehensif dan proporsional untuk membentuk sikap etis mahasiswanya sebagai calon akuntan agar memiliki sikap dan perilaku etis yang tinggi. Penelitian ini juga diharapkan dapat memotivasi mahasiswa untuk lebih mengembangkan kecerdasan emosional dan kecerdasan spiritualnya di samping menitik beratkan pada kecerdasan intelektualitasnya, karena bagaimanapun juga kesuksesan seseorang tidak semata-mata hanya ditentukan oleh kecerdasan intelektualitas saja tapi juga oleh kecerdasan emosional dan spiritualnya. Universitas Sumatera Utara 91 DAFTAR PUSTAKA Agustian, Ary Ginanjar, 2004. Rahasia Sukses Membangun Kecerdasan Emosi dan Spiritual ESQ Berdasarkan 6 Rukun Iman dan 5 Rukun Islam, Cetakan Ke delapan belas, Penerbit Arga, Jakarta. Agustian, Ary Ginanjar, 2004. Rahasia Sukses Membangkitan ESQ Power: Sebuah Inner Journey Melalui Al-Ihsan, Cetakan Ketiga, Penerbit Arga, Jakarta. Azwar, 2005. Sikap Manusia: Teori dan Pengukurannya, Edisi Kedelapan, Penerbit Pustaka Pelajar, Yogyakarta. Baihaqi, S, 2002. Analisis Pengaruh EQ Karyawan terhadap Kualitas Perilaku Pelayanan Kepada Wajib Pajak di Kantor Pelayanan PBB Studi pada KPPBB Kediri dan Tulung Agung, Skripsi, Fakultas Ekonomi Universitas Gadjah Mada, Tidak dipublikasikan, Yogyakarta. Bulo, W.E.L, 2002. Pengaruh Pendidikan Tinggi Akuntansi terhadap EQ, Skripsi, Fakultas Ekonomi Universitas Gadjah Mada, Tidak dipublikasikan, Yogyakarta. Chrismastuti, Agnes dan Venna Purnamasari, 2004. “Hubungan Sifat Machiavellian, Pembelajaran Etika dalam Mata Kuliah Etika, dan Sikap Etis Akuntan: Suatu Analisis Perilaku Etis Akuntan dan Mahasiswa Akuntansi di Semarang “, Proceeding Simposium Nasional Akuntansi VII, Denpasar. Chua, F.C., M.H.B., Perera, dan M.R. Mathews, 1994. “Integration of Ethics into Tertiary Accounting Programmes in New Zealand and Australia ”, dalam Accounting Education for the 21st Century: the Global Challenge, Edited by Jane O. Burns dan Belvesd E.Needles Jr., Edition 1, Sn: International Association for Accounting Education and Research. Clark, J.W, dan L.E. Dawson, 1996. “Personal Religiousness and Ethical Judgement: An Empirical Analysis”, Journal of Business Ethics 15, Hal: 359–372. Dani, K, 2002. Kamus Lengkap Bahasa Indonesia, Penerbit Putra Harsa, Surabaya. Darwis, 2004. Pengaruh Ideologi Etik dan SQ terhadap Hubungan Antara Partisipasi Anggaran dan Kesenjangan Anggaran, Tesis, Program Pascasarjana Universitas Brawijaya, Tidak dipublikasikan, Malang. Fakih, 2001. Analisis Gender dan Transformasi Sosial, Penerbit Pustaka Pelajar, 73 Universitas Sumatera Utara 92 Yogyakarta. Fudyartanta, K, 2004. Tes Bakat dan Perskalaan Kecerdasan, Penerbit Pustaka Pelajar, Yogyakarta. Ghozali, Imam, 2005. Aplikasi Analisis Multivariate dengan Program SPSS, Badan Universitas Diponegoro, Semarang. Goleman, Daniel, 2003. EQ, Alih Bahasa: T. Hermaya, Cetakan Ketigabelas, Penerbit Gramedia Pustaka Utama, Jakarta. Goleman, Daniel, 2005. Kecerdasan Emosi untuk Mencapai Puncak Prestasi, Alih Bahasa: Alex Tri Kuntjahyo Widodo, Cetakan Keenam, Penerbit Gramedia Pustaka Utama, Jakarta. Gujarati, D.N, 2004. Ekonometrika Dasar, Alih Bahasa: Sumarno Zain, Cetakan Keduabelas, Penerbit Erlangga, Jakarta. Keraf, A. Sonny, 1998. Etika Bisnis: Membangun Citra Bisnis sebagai Profesi Luhur, Penerbit Kanisius, Yogyakarta. Keraf, A. Sonny, dan Imam 1995. Etika, Penerbit Kanisius, Yogyakarta. Khomsiyah, dan N. Indriantoro, 1998. ”Pengaruh Orientasi Etika terhadap Komitmen dan Sensitivitas Etika Auditor Pemerintah di DKI Jakarta”, Jurnal Riset Akuntansi Indonesia 1, Hal: 13–28. Ludigdo, Unti, 1999. “Pengaruh Jenis Kelamin Terhadap Etika Bisnis: Studi terhadap Persepsi Akuntan dan Mahasiswa Akuntansi”, Simposium Nasional Akuntansi SNA II, Malang. Madjid, Ahmad, 1992. Etika Sosial: Asas Moral dalam Kehidupan Manusia, Penerbit Rineka Cipta, Jakarta. Maryani, dan Unti Ludigdo, 2001. “Survei atas Faktor-faktor yang Mempengaruhi Sikap dan Perilaku Etis Akuntan” , Jurnal TEMA 2, Hal: 49–62. Martadi, Indiana Farid dan Sri Suranta, 2006. “Persepsi Akuntan, Mahasiswa Akuntansi, dan Karyawan Bagian Akuntansi Dipandang dari Segi Gender terhadap Etika Bisnis dan Etika Profesi Studi di Wilayah Surakarta”, Simposium Nasional Akuntansi SNA IX, Padang. Universitas Sumatera Utara 93 Murtanto dan Marini, 2003. “Persepsi Akuntan Pria dan Akuntan Wanita serta Mahasiswa dan Mahasiswi terhadap Etika Bisnis dan Etika Profesi”, Simposium Nasional Akuntansi SNA VI, Surabaya. Pasiak, T, 2002. Revolusi IQEQSQ: Antara Neurosains dan Al-Quran, Cetakan Pertama, Penerbit Mizan, Bandung. Rakhmat, Jalaludin, 1993. Psikologi Komunikasi, Edisi Revisi, Penerbit PT. Remaja Rosdakarya, Bandung. Rianto, Arvita, 2008. Analisis Sensitivitas Etis Mahasiswa Akuntansi Universitas Islam Indonesia Yogyakarta, Skripsi, Universitas Islam Indonesia, Tidak dipublikasikan, Yogyakarta. Rustiana, 2003. “Studi Empiris novice accountant: Tinjauan Gender”, Jurnal Studi Bisnis, Vol. 1, No. 2. Sekaran, Uma, 2003. Research Methods for Business: A Skill Building Approach, Fourth Edition, John Wiley Sons, Inc., New York. Sugiyono, 2006. Statistika untuk Penelitian, Penerbit Alfabet, Cetakan Kesembilan, Bandung. Suliyanto, 2006. Metode Riset Bisnis, Penerbit Andi, Yogyakarta. Suseno, Magnis. F, 2005. Etika Dasar Masalah Pokok Filsafat Moral, Cetakan Ketujuhbelas, Kanisius, Yogyakarta. Svyantek, D.J, 2003. “Emotional Intelligence and Organizational Behavior”, The International Journal of Organizational Analysis 11, Hal: 167–169. Tikollah, Ridwan, Iwan Triyuwono dan Unti Ludigdo, 2006. “Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional dan Kecerdasan Spiritual Terhadap Sikap Etis Mahasiswa Akuntansi Studi Pada Perguruan Tinggi Negeri di Kota Makassar Provinsi Sulawesi Selatan”, Simposium Nasional Akuntansi SNA IX, Padang. Umar, Nasaruddin, 1999. Argumen Kesetaraan Gender: Perspektif Al-Qur’an, Paramadina, Jakarta. Ummah, K, D. Mahayana dan A. Nggermanto, 2003. SEPIA: Kecerdasan Milyuner, Warisan yang Mencerahkan Keturunan Anda, Cetakan Pertama, Ahaa, Bandung. Walgito, Bimo, 1997. Pengantar Psikologi Umum, Andi Offset, Yogyakarta. Universitas Sumatera Utara 94 Weaver, G.R, dan B.R. Agle, 2002. “Religiosity and Ethical Behavior in Organizations: A Symbolic Interactionist Perpective”, Academy of Management Review 27, Hal: 77–97. Widyasari, Antin, 2008. Persepsi Akuntan Pendidik dan Mahasiswa Akuntansi Terhadap Kode Etik Akuntan Indonesia dari Pandangan Gender, Skripsi, Universitas Muhammadiyah Surakarta, Surakarta. Wijaya, Tony, 2005. ”Tinjauan Peran Gender dalam Era Teknologi Informasi: Pengaruh komputer anxiety terhadap keahlian penggunaan Komputer”, Jurnal Pendidikan Terbuka dan Jarak Jauh, Vol. 6, No. 1. Zohar, Danah dan Ian Marshall, 2002. SQ : Memanfaatkan SQ dalam Berpikir Holistik untuk Memaknai Kehidupan, Alih Bahasa: Rahmani Astuti, Ahmad Nadjib Burhani dan Ahmad Baiquni, Cetakan Kelima, Penerbit Mizan, Bandung. Universitas Sumatera Utara 1 LAMPIRAN 2 UJI VALIDITAS, RELIABILITAS DAN NORMALITAS DATA KECERDASAN EMOSIONAL 1. Uji Validitas Kecerdasan Emosional X1_1 X1_2 X1_3 X1_4 X1_5 X1_6 X1_7 X1_8 X1_9 X1_10 Pearson Correlation 1 .723 .477 .515 .319 .331 .447 .392 .260 .486 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_1 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .723 1 .680 .564 .455 .467 .467 .400 .312 .554 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_2 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .477 .680 1 .614 .450 .426 .477 .474 .398 .612 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_3 N 176 176 176 176 176 176 176 176 176 176 X1_4 Pearson Correlation .515 .564 .614 1 .453 .350 .291 .456 .555 .748 Universitas Sumatera Utara 2 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .319 .455 .450 .453 1 .662 .594 .480 .602 .570 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_5 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .331 .467 .426 .350 .662 1 .719 .625 .583 .632 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_6 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .447 .467 .477 .291 .594 .719 1 .652 .636 .688 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_7 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .392 .400 .474 .456 .480 .625 .652 1 .745 .634 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_8 N 176 176 176 176 176 176 176 176 176 176 X1_9 Pearson Correlation .260 .312 .398 .555 .602 .583 .636 .745 1 .710 83 Universitas Sumatera Utara 3 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .486 .554 .612 .748 .570 .632 .688 .634 .710 1 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_10 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .423 .393 .377 .538 .327 .344 .347 .381 .361 .508 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_11 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .180 .139 .281 .349 .110 .173 .148 .217 .204 .331 Sig. 2-tailed .017 .066 .000 .000 .147 .021 .050 .004 .007 .000 X1_12 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .162 .211 .323 .341 .101 .033 .000 .131 .149 .237 Sig. 2-tailed .032 .005 .000 .000 .184 .664 .996 .083 .048 .002 X1_13 N 176 176 176 176 176 176 176 176 176 176 X1_14 Pearson Correlation .310 .325 .435 .424 .044 .075 .092 .212 .159 .329 Universitas Sumatera Utara 4 Sig. 2-tailed .000 .000 .000 .000 .562 .324 .225 .005 .035 .000 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .302 .275 .422 .407 .132 .191 .195 .284 .169 .341 Sig. 2-tailed .000 .000 .000 .000 .081 .011 .010 .000 .025 .000 X1_15 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .156 .169 .342 .373 .219 .276 .291 .329 .297 .425 Sig. 2-tailed .038 .025 .000 .000 .004 .000 .000 .000 .000 .000 X1_16 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .336 .431 .647 .613 .397 .380 .383 .448 .459 .624 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_17 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .082 .214 .401 .342 .466 .341 .263 .261 .353 .367 Sig. 2-tailed .279 .004 .000 .000 .000 .000 .000 .000 .000 .000 X1_18 N 176 176 176 176 176 176 176 176 176 176 X1_19 Pearson Correlation .232 .307 .459 .403 .332 .541 .369 .430 .382 .486 Universitas Sumatera Utara 5 Sig. 2-tailed .002 .000 .000 .000 .000 .000 .000 .000 .000 .000 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .134 .164 .371 .293 .285 .341 .436 .369 .392 .488 Sig. 2-tailed .076 .030 .000 .000 .000 .000 .000 .000 .000 .000 X1_20 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .260 .325 .500 .523 .365 .453 .444 .563 .514 .589 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_21 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .218 .298 .313 .333 .413 .400 .410 .690 .595 .407 Sig. 2-tailed .004 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_22 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .352 .334 .354 .516 .389 .403 .454 .594 .696 .655 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_23 N 176 176 176 176 176 176 176 176 176 176 X1_24 Pearson Correlation .362 .383 .332 .631 .256 .193 .253 .309 .336 .560 Universitas Sumatera Utara 6 Sig. 2-tailed .000 .000 .000 .000 .001 .010 .001 .000 .000 .000 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .370 .315 .362 .473 .258 .310 .355 .372 .305 .434 Sig. 2-tailed .000 .000 .000 .000 .001 .000 .000 .000 .000 .000 X1_25 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .139 .104 .270 .374 .178 .268 .217 .321 .300 .398 Sig. 2-tailed .067 .168 .000 .000 .018 .000 .004 .000 .000 .000 X1_26 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .395 .469 .519 .435 .391 .395 .492 .428 .405 .462 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_27 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .495 .713 .479 .404 .387 .402 .410 .341 .274 .428 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_28 N 176 176 176 176 176 176 176 176 176 176 X1_29 Pearson Correlation .267 .443 .652 .356 .352 .369 .385 .346 .317 .412 Universitas Sumatera Utara 7 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .287 .395 .379 .655 .380 .353 .307 .345 .483 .583 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_30 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .518 .598 .686 .711 .562 .596 .604 .656 .641 .777 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_31 N 176 176 176 176 176 176 176 176 176 176 Universitas Sumatera Utara 8 Uji Validitas Kecerdasan Emosional Lanjutan X1_11 X1_12 X1_13 X1_14 X1_15 X1_16 X1_17 X1_18 X1_19 X1_20 Pearson Correlation .423 .180 .162 .310 .302 .156 .336 .082 .232 .134 Sig. 2-tailed .000 .017 .032 .000 .000 .038 .000 .279 .002 .076 X1_1 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .393 .139 .211 .325 .275 .169 .431 .214 .307 .164 Sig. 2-tailed .000 .066 .005 .000 .000 .025 .000 .004 .000 .030 X1_2 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .377 .281 .323 .435 .422 .342 .647 .401 .459 .371 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_3 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .538 .349 .341 .424 .407 .373 .613 .342 .403 .293 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_4 N 176 176 176 176 176 176 176 176 176 176 X1_5 Pearson Correlation .327 .110 .101 .044 .132 .219 .397 .466 .332 .285 Universitas Sumatera Utara 9 Sig. 2-tailed .000 .147 .184 .562 .081 .004 .000 .000 .000 .000 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .344 .173 .033 .075 .191 .276 .380 .341 .541 .341 Sig. 2-tailed .000 .021 .664 .324 .011 .000 .000 .000 .000 .000 X1_6 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .347 .148 .000 .092 .195 .291 .383 .263 .369 .436 Sig. 2-tailed .000 .050 .996 .225 .010 .000 .000 .000 .000 .000 X1_7 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .381 .217 .131 .212 .284 .329 .448 .261 .430 .369 Sig. 2-tailed .000 .004 .083 .005 .000 .000 .000 .000 .000 .000 X1_8 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .361 .204 .149 .159 .169 .297 .459 .353 .382 .392 Sig. 2-tailed .000 .007 .048 .035 .025 .000 .000 .000 .000 .000 X1_9 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .508 .331 .237 .329 .341 .425 .624 .367 .486 .488 X1_10 Sig. 2-tailed .000 .000 .002 .000 .000 .000 .000 .000 .000 .000 Universitas Sumatera Utara 10 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation 1 .677 .492 .374 .527 .305 .594 .293 .356 .361 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_11 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .677 1 .567 .546 .589 .405 .571 .458 .284 .458 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_12 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .492 .567 1 .706 .687 .378 .564 .425 .345 .377 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_13 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .374 .546 .706 1 .718 .494 .560 .489 .351 .387 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_14 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .527 .589 .687 .718 1 .561 .600 .437 .503 .481 X1_15 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 Universitas Sumatera Utara 11 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .305 .405 .378 .494 .561 1 .355 .411 .482 .618 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_16 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .594 .571 .564 .560 .600 .355 1 .569 .507 .512 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_17 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .293 .458 .425 .489 .437 .411 .569 1 .563 .562 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_18 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .356 .284 .345 .351 .503 .482 .507 .563 1 .646 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_19 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .361 .458 .377 .387 .481 .618 .512 .562 .646 1 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_20 N 176 176 176 176 176 176 176 176 176 176 Universitas Sumatera Utara 12 Pearson Correlation .442 .439 .392 .480 .508 .602 .637 .541 .640 .642 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_21 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .380 .286 .265 .235 .311 .262 .476 .426 .447 .461 Sig. 2-tailed .000 .000 .000 .002 .000 .000 .000 .000 .000 .000 X1_22 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .499 .426 .348 .346 .347 .386 .529 .416 .449 .542 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_23 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .669 .609 .571 .595 .612 .466 .601 .394 .256 .406 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .001 .000 X1_24 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .783 .640 .539 .426 .689 .428 .566 .284 .354 .459 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_25 N 176 176 176 176 176 176 176 176 176 176 Universitas Sumatera Utara 13 Pearson Correlation .444 .714 .547 .530 .602 .655 .473 .455 .449 .601 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_26 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .635 .479 .371 .372 .471 .207 .707 .402 .306 .330 Sig. 2-tailed .000 .000 .000 .000 .000 .006 .000 .000 .000 .000 X1_27 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .581 .383 .421 .393 .369 .170 .599 .402 .347 .321 Sig. 2-tailed .000 .000 .000 .000 .000 .024 .000 .000 .000 .000 X1_28 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .590 .538 .555 .480 .562 .327 .753 .515 .403 .447 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_29 N 176 176 176 176 176 176 176 176 176 176 Pearson Correlation .671 .552 .543 .435 .521 .303 .690 .420 .324 .304 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_30 N 176 176 176 176 176 176 176 176 176 176 Universitas Sumatera Utara 14 Pearson Correlation .733 .636 .587 .611 .687 .575 .825 .620 .639 .649 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_31 N 176 176 176 176 176 176 176 176 176 176 Uji Validitas Kecerdasan Emosional Lanjutan X1_21 X1_22 X1_23 X1_24 X1_25 X1_26 X1_27 X1_28 X1_29 X1_30 X1_31 Pearson Correlati on .260 .218 .352 .362 .370 .139 .395 .495 .267 .287 .518 Sig. 2- tailed .000 .004 .000 .000 .000 .067 .000 .000 .000 .000 .000 X1_1 N 176 176 176 176 176 176 176 176 176 176 176 Pearson Correlati on .325 .298 .334 .383 .315 .104 .469 .713 .443 .395 .598 X1_2 Sig. 2- tailed .000 .000 .000 .000 .000 .168 .000 .000 .000 .000 .000 Universitas Sumatera Utara 15 N 176 176 176 176 176 176 176 176 176 176 176 Pearson Correlati on .500 .313 .354 .332 .362 .270 .519 .479 .652 .379 .686 Sig. 2- tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_3 N 176 176 176 176 176 176 176 176 176 176 176 Pearson Correlati on .523 .333 .516 .631 .473 .374 .435 .404 .356 .655 .711 Sig. 2- tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_4 N 176 176 176 176 176 176 176 176 176 176 176 Pearson Correlati on .365 .413 .389 .256 .258 .178 .391 .387 .352 .380 .562 Sig. 2- tailed .000 .000 .000 .001 .001 .018 .000 .000 .000 .000 .000 X1_5 N 176 176 176 176 176 176 176 176 176 176 176 Universitas Sumatera Utara 16 Pearson Correlati on .453 .400 .403 .193 .310 .268 .395 .402 .369 .353 .596 Sig. 2- tailed .000 .000 .000 .010 .000 .000 .000 .000 .000 .000 .000 X1_6 N 176 176 176 176 176 176 176 176 176 176 176 Pearson Correlati on .444 .410 .454 .253 .355 .217 .492 .410 .385 .307 .604 Sig. 2- tailed .000 .000 .000 .001 .000 .004 .000 .000 .000 .000 .000 X1_7 N 176 176 176 176 176 176 176 176 176 176 176 Pearson Correlati on .563 .690 .594 .309 .372 .321 .428 .341 .346 .345 .656 Sig. 2- tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_8 N 176 176 176 176 176 176 176 176 176 176 176 X1_9 Pearson Correlati on .514 .595 .696 .336 .305 .300 .405 .274 .317 .483 .641 Universitas Sumatera Utara 17 Sig. 2- tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 N 176 176 176 176 176 176 176 176 176 176 176 Pearson Correlati on .589 .407 .655 .560 .434 .398 .462 .428 .412 .583 .777 Sig. 2- tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_10 N 176 176 176 176 176 176 176 176 176 176 176 Pearson Correlati on .442 .380 .499 .669 .783 .444 .635 .581 .590 .671 .733 Sig. 2- tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_11 N 176 176 176 176 176 176 176 176 176 176 176 Pearson Correlati on .439 .286 .426 .609 .640 .714 .479 .383 .538 .552 .636 Sig. 2- tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_12 N 176 176 176 176 176 176 176 176 176 176 176 Universitas Sumatera Utara 18 Pearson Correlati on .392 .265 .348 .571 .539 .547 .371 .421 .555 .543 .587 Sig. 2- tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_13 N 176 176 176 176 176 176 176 176 176 176 176 Pearson Correlati on .480 .235 .346 .595 .426 .530 .372 .393 .480 .435 .611 Sig. 2- tailed .000 .002 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_14 N 176 176 176 176 176 176 176 176 176 176 176 Pearson Correlati on .508 .311 .347 .612 .689 .602 .471 .369 .562 .521 .687 Sig. 2- tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_15 N 176 176 176 176 176 176 176 176 176 176 176 X1_16 Pearson Correlati on .602 .262 .386 .466 .428 .655 .207 .170 .327 .303 .575 Universitas Sumatera Utara 19 Sig. 2- tailed .000 .000 .000 .000 .000 .000 .006 .024 .000 .000 .000 N 176 176 176 176 176 176 176 176 176 176 176 Pearson Correlati on .637 .476 .529 .601 .566 .473 .707 .599 .753 .690 .825 Sig. 2- tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_17 N 176 176 176 176 176 176 176 176 176 176 176 Pearson Correlati on .541 .426 .416 .394 .284 .455 .402 .402 .515 .420 .620 Sig. 2- tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_18 N 176 176 176 176 176 176 176 176 176 176 176 Pearson Correlati on .640 .447 .449 .256 .354 .449 .306 .347 .403 .324 .639 Sig. 2- tailed .000 .000 .000 .001 .000 .000 .000 .000 .000 .000 .000 X1_19 N 176 176 176 176 176 176 176 176 176 176 176 Universitas Sumatera Utara 20 Pearson Correlati on .642 .461 .542 .406 .459 .601 .330 .321 .447 .304 .649 Sig. 2- tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_20 N 176 176 176 176 176 176 176 176 176 176 176 Pearson Correlati on 1 .518 .602 .553 .451 .563 .437 .362 .503 .478 .757 Sig. 2- tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_21 N 176 176 176 176 176 176 176 176 176 176 176 Pearson Correlati on .518 1 .703 .396 .442 .391 .556 .447 .475 .473 .648 Sig. 2- tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_22 N 176 176 176 176 176 176 176 176 176 176 176 X1_23 Pearson Correlati on .602 .703 1 .573 .492 .490 .546 .441 .419 .516 .733 Universitas Sumatera Utara 21 Sig. 2- tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 N 176 176 176 176 176 176 176 176 176 176 176 Pearson Correlati on .553 .396 .573 1 .701 .534 .547 .519 .512 .715 .738 Sig. 2- tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_24 N 176 176 176 176 176 176 176 176 176 176 176 Pearson Correlati on .451 .442 .492 .701 1 .587 .654 .555 .585 .681 .742 Sig. 2- tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_25 N 176 176 176 176 176 176 176 176 176 176 176 Pearson Correlati on .563 .391 .490 .534 .587 1 .358 .280 .413 .490 .651 Sig. 2- tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_26 N 176 176 176 176 176 176 176 176 176 176 176 Universitas Sumatera Utara 22 Pearson Correlati on .437 .556 .546 .547 .654 .358 1 .705 .758 .668 .745 Sig. 2- tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_27 N 176 176 176 176 176 176 176 176 176 176 176 Pearson Correlati on .362 .447 .441 .519 .555 .280 .705 1 .658 .593 .694 Sig. 2- tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_28 N 176 176 176 176 176 176 176 176 176 176 176 Pearson Correlati on .503 .475 .419 .512 .585 .413 .758 .658 1 .703 .755 Sig. 2- tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_29 N 176 176 176 176 176 176 176 176 176 176 176 X1_30 Pearson Correlati on .478 .473 .516 .715 .681 .490 .668 .593 .703 1 .763 Universitas Sumatera Utara 23 Sig. 2- tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 N 176 176 176 176 176 176 176 176 176 176 176 Pearson Correlati on .757 .648 .733 .738 .742 .651 .745 .694 .755 .763 1 Sig. 2- tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 X1_31 N 176 176 176 176 176 176 176 176 176 176 176 Universitas Sumatera Utara 24

2. Uji Reliabilitas Kecerdasan Emosional

Scale: ALL VARIABLES Case Processing Summary 176 100,0 ,0 176 100,0 Valid Excluded a Total Cases N Listwise deletion based on all variables in the procedure. a. Reliability Statistics ,958 30 Cronbachs Alpha N of Items Universitas Sumatera Utara

Dokumen yang terkait

PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP SIKAP ETIS MAHASISWA MANAJEMEN FAKULTAS EKONOMI UNIVERSITAS SUMATERA UTARA

3 69 15

PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL DAN BUDAYA ETIS ORGANISASI TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI (STUDI EMPIRIS PADA MAHASISWA AKUNTANSI PERGURUAN TINGGI DI YOGYAKARTA)

0 4 23

PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL DAN BUDAYA ETIS ORGANISASI TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI (STUDI EMPIRIS PADA MAHASISWA AKUNTANSI PERGURUAN TINGGI DI YOGYAKARTA)

7 28 111

Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual, dan Gender pada Sikap Etis Mahasiswa Magister Akuntansi Universitas Udayana.

0 1 45

PERSEPSI MAHASISWA AKUNTANSI TENTANG PENGARUH KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP SIKAP ETIS AKUNTAN DIPANDANG DARI SEGI GENDER (Studi Kasus Pada Universitas Pembangunan Nasional “Veteran” Jawa Timur).

0 0 97

PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI MENGENAI PRAKTIK AKUNTANSI KREATIF DI PERUSAHAAN (Studi pada Mahasiswa Akuntansi Universitas Negeri Yogyakarta).

0 4 178

PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, DAN MUATAN ETIKA DALAM PENGAJARAN AKUNTANSI KEUANGAN TERHADAP SIKAP ETIS MAHASISWA AKUNTANSI

0 0 16

PERSEPSI MAHASISWA AKUNTANSI TENTANG PENGARUH KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP SIKAP ETIS AKUNTAN DIPANDANG DARI SEGI GENDER (Studi Kasus Pada Universitas Pembangunan Nasional “Veteran” Jawa Timur)

1 2 22

PENGARUH GENDER, KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP PERSEPSI PERILAKU ETIS AKUNTAN MASA DEPAN (Studi Kasus Pada Mahasiswa Akuntansi di wilayah Purwokerto)

0 0 17

PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, DAN KECERDASAN SPIRITUAL TERHADAP SIKAP ETIS MAHASISWA S1 AKUNTANSI UNIVERSITAS MUHAMMADIYAH PURWOKERTO - repository perpustakaan

0 0 15