摘要：The purpose of this study is to test the love of money as an intervening variable for the influence of intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical perceptions of accounting students. This study also tested partially and simultaneously the influence of intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical perceptions of accounting students. This research is in the field of associative quantitative research and testing five hypotheses. The sample of this research is 141 accounting students. The analysis is done by multiple regression analysis. The results suggest that love of money could not be an intervening variable for the influence of intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical perceptions of accounting students. There are both partial and simultaneous influence for intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical perceptions of accounting student.
其他摘要：Kesuksesan seseorang tidak hanya dipengaruhi oleh kecerdasan intelektualnya tetapi juga kecerdasan emosional dan kecerdasan spiritualnya. Tujuan penelitian menguji love of money sebagai variabel intervening pengaruh kecerdasan intelektual, kecerdasan emos
