scholarly journals Kecerdasan Emosional, Kecerdasan Intelektual dan Kecerdasan Spiritual Terhadap Pemahaman Akuntansi Dasar Dengan Motivasi Sebagai Variabel Moderating

2017 ◽  
Vol 1 (2) ◽  
pp. 93
Author(s):  
Fitri Nuraini

Basic accounting is very important as the beginning to understand the concept of accounting, if on the basis of it can not fully understand then for the next is also difficult. The concept of introduction accounting is very important, especially for new students, like a building or a house then introduction accounting is the foundation. This study examines the effect of emotional intelligence, intellectual intelligence and spiritual intelligence on basic accounting comprehension with motivation as a moderating variable. In relation to moderating variables, researchers in this case choose motivation as a moderator of the relationship between emotional intelligence, intellectual intelligence and spiritual intelligence with basic accounting comprehension. The population used in this study was 104 students of Accounting Study Program in Semester 1 and 3 of Muhammadiyah University of Surabaya. The sampling technique uses convenience sampling with sampling of 77. The study used Moderated Regression Analysis (MRA) analysis tool. The result of research shows that (1) emotional intelligence and spiritual intelligence have an insignificant effect on basic accounting comprehension, (2) intellectual intelligence has significant effect on basic accounting comprehension, (3) motivation does not moderate the influence of emotional intelligence, intellectual intelligence and spiritual intelligence toward understanding of accounting basic. 

Equity ◽  
2017 ◽  
Vol 20 (1) ◽  
pp. 1
Author(s):  
Rahmawati Hanny Y

This study aims to analyze the interaction of ethical culture, spiritual intelligence, ethical content, and students' ethical behavior. The population in this study is a student at one of the leading accounting vocational education institutions in Yogyakarta. Sampling technique in this research use purposive sampling. The number of samples in this study was 368 respondents. Data analysis using Moderated Regression Analysis (MRA). The results of this study indicate that the content of ethics affect the student's ethical behavior. The interaction of ethical culture on the relationship between ethical content and ethical behavior suggests it can strengthen its influence. Similarly, the interplay of spiritual intelligence that demonstrates can strengthen the relationship between ethical content and student ethical behavior.


Equity ◽  
2017 ◽  
Vol 20 (1) ◽  
pp. 1
Author(s):  
Rahmawati Hanny Y

This study aims to analyze the interaction of ethical culture, spiritual intelligence, ethical content, and students' ethical behavior. The population in this study is a student at one of the leading accounting vocational education institutions in Yogyakarta. Sampling technique in this research use purposive sampling. The number of samples in this study was 368 respondents. Data analysis using Moderated Regression Analysis (MRA). The results of this study indicate that the content of ethics affect the student's ethical behavior. The interaction of ethical culture on the relationship between ethical content and ethical behavior suggests it can strengthen its influence. Similarly, the interplay of spiritual intelligence that demonstrates can strengthen the relationship between ethical content and student ethical behavior.


Author(s):  
Siti Salbiyah

The Theory of Planning Behavior Research (TPB) has a significant role in the performance of students with Jigsaw Cooperative Learning as a moderating variable. In this study, Cooperative Learning Type Jigsaw was chosen as moderating the relationship between Planned Behavior Theory (TPB) and student acquisition. The population used was 313 third semester students of management and accounting study program of FEB UM Surabaya. The sampling technique used is the Issac and Michael Tables to determine the sample size of 147 respondents. The analysis technique used is a Moderated Regression Analysis (MRA) analysis tool. The results of this research show (1) The Theory of Planned Behavior (TPB) does not significantly influence student performance, (2) Jigsaw Cooperative Learning does not moderate the effect of the Planned Behavior Theory (TPB) on student performance. Kata kunci      :Theory Planned Behavior,  Cooperative Learning Tipe Jigsaw, kinerja mahasiswa


2020 ◽  
Vol 13 (1) ◽  
pp. 66
Author(s):  
Erik Wijaya

This study examines the relationship between humor, emotional intelligence and personality types. Based on the limitations of various studies on humor it is important to agree with intelligence as well as the type of ownership they have. This is because considering subjects who have certain personality types will choose a different style of humor. Personality in this case is OCEAN consists of five type, those are openness, conscientiousness, extraversion, agreeableness dan neuroticism.  Humor consist of three types, those are cognitive humor, neutral humor, and violence humor. Likewise, emotional intelligence possessed by individuals will determine how each of them use humor in everyday life. Youth research subjects from several schools and universities. The sampling method uses convenience sampling technique. Respondent in this research is 1000, consist of male 425 subject (42,5%) and female 575 subject (57.5%). This research produces findings that show a significant relationship between variables and the greatest value in agreeableness personality with emotional intelligence in r = 0.265, p = 0.000 <0.05. The next significant relationship is cognitive humor with emotional intelligence in r = 0.083, p = 0.009 <0.05. The last significant relationship is neutral humor with consciousness personality in r = 0.119, p = 0.000 < 0.05.


2020 ◽  
Vol 1 (2) ◽  
pp. 191-209
Author(s):  
Elis Istanti ◽  
Jawoto Nusantoro ◽  
Gustin Padwa Sari

This study aims to examine and analyze the influence of accounting understanding level, cost perceptions ofintentions to take Chartered Accountant (CA) professional certification with motivation as a moderatingvariable. This study uses a quantitative method of associative and verification approaches. The object of thisresearch is the S1 Accounting Study Program students at Muhammadiyah University of Metro. The studypopulation was 406 students. The sampling technique used is purposive sampling, so as to obtain a sample of102 students. Data analysis techniques in this study used descriptive statistics, classic assumption tests,moderated regression analysis, hypothesis testing and coefficient of determination tests. Data were analyzedusing SPSS version 20. The results of this study indicate that: 1) The accounting understanding level did notsignificantly influence the intention to take Chartered Accountant (CA) professional certification, 2) Perceptionof cost had a significant effect on the intention to take Chartered Accountant (CA) profession certification, 3) Motivation was able to moderate the relationship between the level of accounting understanding of intention to take Chartered Accountant (CA) professional certification, 4) Motivation was able to moderate the relationshipof perceived cost to intention to take Chartered Accountant (CA) profession certification.  


2019 ◽  
Vol 1 (2) ◽  
pp. 191-197
Author(s):  
Maria Fella Thika Sary ◽  
Nefi Damayanti

This research aims to know the relationship between emotional intelligence with Adaptive coping strategies, relationships with democratic parenting and adaptive coping strategies and the relationship between emotional intelligence and democratic parenting with Adaptive coping strategies on senior students. The population in this research is the senior students at the Faculty of psychology of the University of Medan Area. Sample research amounted to 74 students were taken with purposive sampling technique. The instruments used are emotional intelligence scale, parenting democratic scale and adaptive coping strategy scale. Results of multiple regression analysis shows amounted to 469.324 with Freg value p = 0.000 (p 0.005) it shows that there is a significant relationship between emotional intelligence and democratic parenting with adaptive coping strategies. Partially, there is the relationship between emotional intelligence with adaptive coping strategies with rxy = 0.00 0.936 with p , and there is a relationship between democratic parenting with adaptive coping strategies rxy = 0.920 with p 0.00. The value of R2 of 0.933 emotional intelligence means and foster democratic patterns together contributed effectively amounted to 93.3% against adaptive coping strategies.


1970 ◽  
Vol 5 (1) ◽  
pp. 76-86
Author(s):  
MEI AFRILIANI ◽  
MUHAMAD HOLANDYAH

The aim of the present study was to investigate the relationship between classroom environment and academic achievement of English Education Study Program students of State Islamic University of Raden Fatah Palembang by conducting correlational research. 366 students of English majors of the second, fourth, and sixth semester took part in the study as the sample by using convenience sampling. The data of this study were collected by administering a questionnaire of College and University Classroom Environment Inventory (CUCEI) to assess classroom environment of the students and the students’ cumulative GPA was also used to get the students’ academic achievement score. Pearson Product Moment and regression analysis were used to analyze the data. From the analysis, it was found out that the r was 0.296 and it was higher than r-table (0.1059) and the level of probability (p) significance (sig.2-tailed) was 0.000. It means that H0 was rejected and H1 was accepted. This result showed that there was a significant correlation between classroom environment and the students’ academic achievement. Additionally, the regression analysis showed that classroom environment contributed only 8,8 % to the students’ academic achievement.


2018 ◽  
Vol 3 (1) ◽  
pp. 36
Author(s):  
Muhammad Shoukat Malik ◽  
Rabia Tanveer

The purpose of this study is to identify the effect of rational advertisement appeal on online branding within the context of Pakistan. Customer attitude is the moderator. The relationship between attitude of customers and online branding is also taken into consideration. Personal items and gadgets are two types of products considered in order to determine differences in purchases while being online. A quantitative survey based research design is used in this study. Nonprobability sampling technique of convenience sampling is used. Data were collected through an online questionnaire. 244 usable responses were obtained. Data was analyzed using SPSS 22. Factor analysis was performed followed by regression analysis and T-test. Results of data analysis revealed that a rational advertisement appeal is a significant predictor of online branding. Customer attitude did not moderate the relationship between rational advertisement appeal and online branding. However, customer attitude had a positive influence on online branding. There were some differences between the product types when consumers purchased online for personal items and gadgets. This study made an important contribution in the literature by investigation the effect of rational advertisement appeal on online branding.


Author(s):  
Santi Utami ◽  
Noer Sasongko

This study aims to analyze the effect of learning behavior, intellectual intelligence, emotional intelligence, spiritual intelligence, and social intelligence on accounting understanding. More specifically, this study aims to explore several factors such as learning behavior, intellectual intelligence, emotional intelligence, spiritual intelligence, and social intelligence. In this study the authors use the type of quantitative research so that the significance of the relationship between the variables studied will be obtained. The data of this study used primary data containing questions in the form of a questionnaire measured using a Likert scale, which was distributed to students of the Accounting Study Program at Muhammadiyah University of Surakarta batch 2017, and obtained a sample of 80 students, while for this research method the Multiple Linear Regression method was used. to test the effect between the variables. The results of this test indicate that Intellectual Intelligence, Spiritual Intelligence, and Social Intelligence have a negative effect on Accounting Understanding. Meanwhile, Learning Behavior and Emotional Intelligence have a positive effect on Accounting Understanding. In the end, based on the results of this study, it shows that Learning Behavior and Emotional Intelligence have an effect on Accounting Understanding.


Author(s):  
Ayu Indira Dewiningrat ◽  
Jonathan Jacob Paul Latupeirissa

Understanding of accounting is someone who is clever and understands accounting properly. Accounting is a process of recording, classifying, summarizing, processing and presenting data, transactions and events related to finance so that it can be used by people who use it easily understood for making decisions and for other purposes. This study aims to determine the effect of gender, emotional intelligence and spiritual intelligence on the level of accounting understanding of students majoring in accounting at private universities in the city ​​of Denpasar. Samples were taken by purposive sampling technique as many as 376 accounting students. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that the gender variable affects the level of accounting understanding with a significance value of 0.000 < 0.05 , the emotional intelligence variable has no effect on the level of accounting understanding with a significance value of 0.74> 0.05, the spiritual intelligence variable has no effect on the level of understanding. Accounting with a significance value of 0.663> 0.05.


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