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This research investigates the factors influencing accounting students' ethical attitudes, focusing on intellectual intelligence, spiritual intelligence, and locus of control. Ethical scandals in various sectors, including the government and private sector, show ethical problems in Indonesia. The research results show that intellectual and spiritual intelligence positively impacts students' ethical attitudes, while locus of control has a positive and negative impact. Apart from that, intellectual and spiritual intelligence also influence academic fraud. These findings contribute to understanding the dynamics of factors that shape the ethical attitudes of accounting students. This research highlights the importance of instilling ethical values ​​early in higher education and forming students' professional attitudes. Locus of control is identified as a crucial factor in forming ethical attitudes. The implications include formulating policies for the Indonesian Accountants Association and developing a more accountable academic quality control system in higher education.

 

Keywords: Ethical attitude, intellectual intelligence, spiritual intelligence, locus of control, academic fraud, accounting students.