Paper Title
The Role of Emotional Intelligence on Business Ethics Understanding: The Case of Online Learning due to the Pandemic Situation
Abstract
Violations of the Financial Statements have caused a decline in public confidence in the accounting profession. The level of violations of business actors can be reduced by increasing knowledge of business ethics in the accounting higher education curriculum. Therefore, there is a need for encouragement to provide and expand courses that include business ethics to be delivered to students in all study programs at universities. This can improve students' ability to make ethical decisions after entering the business world. The purpose of this study was to analyze and empirically prove the effect of emotional intelligence on the understanding of business ethics for accounting students who received online learning due to the pandemic situation. The research was conducted employing a survey distributing questionnaires to accounting students who have completed business ethics courses at the Universitas Pembangunan Nasional Veteran Jawa Timur. The data processed were 287 questionnaires using SmartPLS. Emotional intelligence is represented by five basic skills, namely intrapersonal intelligence (self-awareness, self-regulation, and motivation) and interpersonal intelligence (empathy and social skills). The results of the SmartPLS test prove that self-regulation and motivation (intrapersonal intelligence) have a positive effect and interpersonal intelligence has no effect on the level of understanding of business ethics. This provides evidence that online learning has caused students to lack interpersonal skills due to a lack of interaction in the online learning process. We suggest the need to review the online learning process that can further improve students' interpersonal skills so that they can use these abilities to behave ethically and make ethical decisions.
Keywords - Accounting Students, Higher Education, Emotional Intelligence, Business Ethics Understanding, Indonesia