{"id":"https://openalex.org/W4382894677","doi":"https://doi.org/10.24252/isafir.v4i1.36031","title":"PENGARUH PEMAHAMAN KODE ETIK PROFESI AKUNTAN, KECERDASAN INTELEKTUAL DAN KECERDASAN EMOSIONAL TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI DENGAN AKHLAKUL KARIMAH SEBAGAI VARIABEL MODERASI","display_name":"PENGARUH PEMAHAMAN KODE ETIK PROFESI AKUNTAN, KECERDASAN INTELEKTUAL DAN KECERDASAN EMOSIONAL TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI DENGAN AKHLAKUL KARIMAH SEBAGAI VARIABEL MODERASI","publication_year":2023,"publication_date":"2023-07-01","ids":{"openalex":"https://openalex.org/W4382894677","doi":"https://doi.org/10.24252/isafir.v4i1.36031"},"language":"en","primary_location":{"id":"doi:10.24252/isafir.v4i1.36031","doi":"https://doi.org/10.24252/isafir.v4i1.36031","is_oa":true,"landing_page_url":"http://dx.doi.org/10.24252/isafir.v4i1.36031","pdf_url":"https://journal.uin-alauddin.ac.id/index.php/isafir/article/download/36031/17594","source":{"id":"https://openalex.org/S4387284567","display_name":"ISAFIR Islamic Accounting and Finance Review","issn_l":"2797-166X","issn":["2797-166X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"ISAFIR: Islamic Accounting and Finance Review","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journal.uin-alauddin.ac.id/index.php/isafir/article/download/36031/17594","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5100709760","display_name":"Hendra Hendra","orcid":"https://orcid.org/0000-0003-0105-2200","observed_orcids":["https://orcid.org/0000-0003-0105-2200"]},"institutions":[{"id":"https://openalex.org/I4405255305","display_name":"Universitas Islam Negeri Alauddin Makassar","ror":"https://ror.org/02vhd9c58","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405255305"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Hendra","raw_affiliation_strings":["Universitas Islam Negeri Alauddin Makassar"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Islam Negeri Alauddin Makassar","institution_ids":["https://openalex.org/I4405255305"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5091207126","display_name":"Sumarlin Sumarlin","orcid":"https://orcid.org/0009-0008-4402-4617","observed_orcids":["https://orcid.org/0009-0008-4402-4617"]},"institutions":[{"id":"https://openalex.org/I4405255305","display_name":"Universitas Islam Negeri Alauddin Makassar","ror":"https://ror.org/02vhd9c58","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405255305"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Sumarlin Sumarlin","raw_affiliation_strings":["Universitas Islam Negeri Alauddin Makassar"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Islam Negeri Alauddin Makassar","institution_ids":["https://openalex.org/I4405255305"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5091762529","display_name":"Raodahtul Odha Jannah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405255305","display_name":"Universitas Islam Negeri Alauddin Makassar","ror":"https://ror.org/02vhd9c58","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405255305"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Raodahtul Jannah","raw_affiliation_strings":["Universitas Islam Negeri Alauddin Makassar"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Islam Negeri Alauddin Makassar","institution_ids":["https://openalex.org/I4405255305"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4405255305"],"apc_list":null,"apc_paid":null,"fwci":0.9423,"has_fulltext":true,"cited_by_count":4,"citation_normalized_percentile":{"value":0.78279646,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":"4","issue":"1","first_page":"107","last_page":"134"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.6342999935150146,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.6342999935150146,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.31029999256134033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.02539999969303608,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/intellectual-intelligence","display_name":"intellectual intelligence","score":0.7760000228881836},{"id":"https://openalex.org/keywords/emotional-intelligence","display_name":"emotional intelligence","score":1.0},{"id":"https://openalex.org/keywords/moral-behavior","display_name":"moral behavior","score":0.9900000095367432},{"id":"https://openalex.org/keywords/accounting-students","display_name":"accounting students","score":0.9459999799728394},{"id":"https://openalex.org/keywords/akhlakul-karimah","display_name":"akhlakul karimah","score":0.9980000257492065},{"id":"https://openalex.org/keywords/islamic-ethics","display_name":"Islamic ethics","score":0.6439999938011169},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.8299999833106995}],"concepts":[{"id":"https://openalex.org/C93225998","wikidata":"https://www.wikidata.org/wiki/Q1941972","display_name":"Moderation","level":2,"score":0.7744684815406799},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.7664129734039307},{"id":"https://openalex.org/C174107131","wikidata":"https://www.wikidata.org/wiki/Q191591","display_name":"Emotional intelligence","level":2,"score":0.7147046327590942},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.6624005436897278},{"id":"https://openalex.org/C500143535","wikidata":"https://www.wikidata.org/wiki/Q31022","display_name":"Professional ethics","level":2,"score":0.5412286520004272},{"id":"https://openalex.org/C2779467868","wikidata":"https://www.wikidata.org/wiki/Q4259840","display_name":"Spiritual intelligence","level":3,"score":0.5053908824920654},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.4926379323005676},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.4810469448566437},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.3549126386642456},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3484444320201874},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.13609278202056885},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.06697681546211243},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.06447958946228027},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.24252/isafir.v4i1.36031","doi":"https://doi.org/10.24252/isafir.v4i1.36031","is_oa":true,"landing_page_url":"http://dx.doi.org/10.24252/isafir.v4i1.36031","pdf_url":"https://journal.uin-alauddin.ac.id/index.php/isafir/article/download/36031/17594","source":{"id":"https://openalex.org/S4387284567","display_name":"ISAFIR Islamic Accounting and Finance Review","issn_l":"2797-166X","issn":["2797-166X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"ISAFIR: Islamic Accounting and Finance Review","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.24252/isafir.v4i1.36031","doi":"https://doi.org/10.24252/isafir.v4i1.36031","is_oa":true,"landing_page_url":"http://dx.doi.org/10.24252/isafir.v4i1.36031","pdf_url":"https://journal.uin-alauddin.ac.id/index.php/isafir/article/download/36031/17594","source":{"id":"https://openalex.org/S4387284567","display_name":"ISAFIR Islamic Accounting and Finance Review","issn_l":"2797-166X","issn":["2797-166X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"ISAFIR: Islamic Accounting and Finance Review","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Quality education","score":0.6164000034332275,"id":"https://metadata.un.org/sdg/4"}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4382894677.pdf","grobid_xml":"https://content.openalex.org/works/W4382894677.grobid-xml"},"referenced_works_count":25,"referenced_works":["https://openalex.org/W112067968","https://openalex.org/W1498894043","https://openalex.org/W1584504467","https://openalex.org/W1589573000","https://openalex.org/W1670298518","https://openalex.org/W2470091142","https://openalex.org/W2521642122","https://openalex.org/W2586950089","https://openalex.org/W2596709217","https://openalex.org/W2626148383","https://openalex.org/W2769706447","https://openalex.org/W2792404562","https://openalex.org/W2809154322","https://openalex.org/W2915401074","https://openalex.org/W2936289820","https://openalex.org/W2945435317","https://openalex.org/W2960781897","https://openalex.org/W3112792655","https://openalex.org/W3201193849","https://openalex.org/W3204895714","https://openalex.org/W4239259362","https://openalex.org/W4244069935","https://openalex.org/W4248643765","https://openalex.org/W4253922568","https://openalex.org/W4372129131"],"related_works":["https://openalex.org/W7215057948","https://openalex.org/W3010586338","https://openalex.org/W2911926791","https://openalex.org/W7215622321","https://openalex.org/W3175834530","https://openalex.org/W4285320682","https://openalex.org/W3047235116","https://openalex.org/W4389579374","https://openalex.org/W7217009013","https://openalex.org/W7216730465"],"abstract_inverted_index":{"This":[0,35],"study":[1,51,88,102],"aims":[2],"to":[3,147],"examine":[4],"the":[5,9,13,22,106,110,124,133,140,149,153,158],"effect":[6,122,150],"of":[7,12,25,58,61,80,100,109,127,151,155,157,164,178],"understanding":[8,105,152],"ethical":[10,23,107,125,162,176],"code":[11,108,154],"accounting":[14,26,111,128,159,165,179],"profession,":[15,112],"intellectual":[16,113,170],"intelligence":[17,20,114,117,171,174],"and":[18,64,115,172],"emotional":[19,116,173],"on":[21,123,161,175],"behavior":[24,126,163,177],"students":[27,53,166],"with":[28,41,77],"akhlakul":[29,143],"karimah":[30,144],"as":[31],"a":[32,38,42,78,94,119],"moderating":[33,141],"variable.":[34],"research":[36,40],"is":[37,89,145],"quantitative":[39],"causal":[43],"associative":[44],"approach.":[45],"The":[46,69,83,98],"sample":[47,70],"population":[48],"in":[49,55,86],"this":[50,87,101],"were":[52],"majoring":[54],"Accounting":[56],"class":[57],"2018,":[59],"Faculty":[60],"Islamic":[62],"Economics":[63],"Business,":[65],"UIN":[66],"Alauddin":[67],"Makassar.":[68],"collection":[71],"technique":[72],"used":[73,85],"purposive":[74],"sampling":[75],"method":[76],"total":[79],"82":[81],"respondents.":[82],"data":[84,91],"primary":[90],"collected":[92],"through":[93],"direct":[95],"questionnaire":[96],"survey.":[97],"results":[99],"indicate":[103],"that":[104,139],"have":[118],"significant":[120],"positive":[121],"students.":[129,180],"Moderation":[130],"analysis":[131],"using":[132],"absolute":[134],"difference":[135],"value":[136],"approach":[137],"shows":[138],"variable":[142],"able":[146],"moderate":[148,169],"ethics":[156],"profession":[160],"but":[167],"cannot":[168]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":3}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2023-07-03T00:00:00"}