The Effect Of Emotional Spiritual Quotient (ESQ) To Ethical Behavior In Accounting Profession With Tri Hita Karana Culture’s As A Moderating Variable

Abstract

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.

Keywords: Emotional Spiritual Quotient, Tri Hita Karana, the accounting profession, ethical behavior