PENGARUH KECERDASAN INTELEKTUAL PADA PEMAHAMAN AKUNTANSI DENGAN KECERDASAN EMOSI DAN KECERDASAN SPIRITUAL SEBAGAI VARIABEL PEMODERASI

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh kecerdasan intelektual pada tingkat pemahaman akuntansi, yang dimoderasi oleh kecerdasan emosional dan kecerdasan spritual. Metode penelitian yang digunakan dalam penelitian ini adalah explanatory research, yang akan menjelaskan hubungan kausal antara variabel independen tersebut terhadap variabel dependen dengan dua variabel pemoderasi. Pengumpulan data dilakukan melalui kuesioner dan data sekunder. Sedangkan analisis data yang digunakan meliputi analisis deskriptif, uji asumsi klasik dan analisis verifikatif dengan menggunakan Moderated Regression Analysis (MRA). Berdasarkan hasil penelitian dapat diketahui bahwa (1) Kecerdasan intelektual berpengaruh positif dan signifikan terhadap pemahaman akuntansi. Artinya dengan kecerdasan intelektual yang baik maka mahasiswa akan lebih mudah memahami tentang pemahaman akuntansi, (2) Kecerdasan emosional dapat meningkatkan pengaruh kecerdasan intelektual pada tingkat pemahaman akuntansi secara positif dan signifikan. (3) Kecerdasan spiritual dapat meningkatkan pengaruh kecerdasan intelektual pada tingkat pemahaman akuntansi secara positif dan signifikan.Kata kunci: Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual, Pemahaman Akuntansi ABSTRACTThis study aims to reveal the effect of the intellectual at the level of understanding of accounting, moderating by emotional intelligence and spiritual intelligence. The method used in this research is explanatory research, which would explain the causal relationship between the independent variable on the dependent variable that is reinforced by moderating variables through hypothesis testing. Data collected through questionnaires and secondary data. While the data analysis includes descriptive analysis, the classical assumption test and verification analysis using Moderated Regression Analysis (MRA).Based on the results of this research is that (1) the intellectual positive and significant impact on the understanding of accounting. This means that with good intelligence quotient, the student will be easier to understand about the understanding of accounting, (2) Emotional intelligence can enhance intellectual influence on the level of understanding of accounting is positive and significant. (3) Spiritual intelligence Can enhance intellectual influence on the level of understanding of accounting is positive and significant. Therefore, someone who has a high spiritual intelligence will also motivate students to study harder and have higher creativity. Keywords: Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, Understanding Accounting

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Analisis Pengaruh Kecerdasan Intelektual Terhadap Kemampuan Akuntansi dengan Kecerdasan Emosional dan Spiritual sebagai Pemoderasi

Jurnal Keuangan dan Bisnis ◽

10.32524/jkb.v16i1.361 ◽

2018 ◽

Vol 16 (1) ◽

pp. 1

Author(s):

Ria Manurung

Keyword(s):

Data Analysis ◽

Graduate Program ◽

Descriptive Analysis ◽

Research Result ◽

Secondary Data ◽

Spiritual Intelligence ◽

Primary Data ◽

Moderating Variables ◽

Use Of Data ◽

Independent Variable

Research conducted to obtain empirical evidence how the influence of independent variables of intellectual intelligence to accounting with moderating variables of emotional and spiritual intelligence. The research method used is descriptive quantitative with explanatory descriptive or explanatory research. This method is an explanatory research that proves the existence of causal relationship of independent variable (independent variable) that is intellectual intelligence; moderating variable (emotional and spiritual intelligence); and dependent variable (accounted dependent variable). Research begins by conducting library search, followed by primary data collection conducted by using questionnaires and secondary data through data analysis. And for the use of data analysis consists of descriptive analysis, classical assumption test and verification analysis with the method of Moderated Regression Analysis (MRA). This study is a census study with homogeneous and limited population of 92 students, all students of Accounting Graduate Program at UNSOED. Conclusion of research result that is: (1) Intellectual intelligence have influence either positively or signifikan to accountancy. Thus intellectual intelligence can lead students to more easily understand accounting, (2) Intellectual intelligence can be strengthened by emotional intelligence on accounting both positively and significantly. (3) Spiritual intelligence can strengthen the influence of intellectual intelligence on accounting both positively and significantly.

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Influence of Emotional Intelligence and Spiritual Intelligence to The Professionalism and Performance of The Teacher in smk Saraswati 1 Denpasar.

International Journal of Contemporary Research and Review ◽

10.15520/ijcrr/2018/9/05/506 ◽

2018 ◽

Vol 9 (05) ◽

pp. 20771-20777

Author(s):

Gek Ayu Hendrastuti ◽

Anak Agung Putu Agung ◽

I Nengah Sudja

Keyword(s):

Emotional Intelligence ◽

Teacher Performance ◽

Descriptive Analysis ◽

Spiritual Intelligence ◽

Validity And Reliability ◽

Quantitative Descriptive Analysis ◽

Independent Variable ◽

And Performance ◽

Quantitative Descriptive ◽

Random Method

This research aims to identify and analyze the influence of emotional intelligence and spiritual intelligence against professionalism and teacher’s performance at SMK Saraswati 1 Denpasar. This research uses 42 people of sample which selected pursuant to of stratified simple random method. Research variable consist of emotional intelligence, and spiritual intelligence as independent variable, and also professionalism and teachers’s performance as dependent variable. The method of analysis used validity and reliability test, quantitative descriptive analysis method and PLS. Result of this research, showed that emotional intelligence and spiritual intelligence has a significant effect on professionalism and the teacher performance of SMK Saraswati 1 Denpasar. Besides that, emotional intelligence and spiritual intelligence gives more dominantly influence on teacher performance of SMK Saraswati 1 Denpasar. So, it can be concluded that emotional intelligence and spiritual intelligence partially or simultaneously impact on teacher performance of SMK Saraswati 1 Denpasarand spiritual intelligence gives more dominantly influence on the teacher performance.

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

Journal of Accounting Science ◽

10.21070/jas.v1i2.892 ◽

2017 ◽

Vol 1 (2) ◽

pp. 93

Author(s):

Fitri Nuraini

Keyword(s):

Emotional Intelligence ◽

Regression Analysis ◽

Sampling Technique ◽

Spiritual Intelligence ◽

Analysis Tool ◽

Study Program ◽

Moderating Variables ◽

New Students ◽

Convenience Sampling ◽

The Relationship

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.

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Influence of Gender, Emotional and Spiritual Intelligence on the Level of Accounting Understanding

Journal of Humanities, Social Science, Public Administration and Management (HUSOCPUMENT) ◽

10.51715/husocpument.v1i2.60 ◽

2021 ◽

Vol 1 (2) ◽

pp. 77-84

Author(s):

Ayu Indira Dewiningrat ◽

Jonathan Jacob Paul Latupeirissa

Keyword(s):

Emotional Intelligence ◽

Regression Analysis ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Spiritual Intelligence ◽

Accounting Students ◽

Analysis Technique ◽

Level Of Understanding ◽

The City

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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Kinerja Karyawan dari Aspek Pengaruh Kecerdasan Spiritual, Kecerdasan Intelektual serta Kecerdasan Emosional

Jurnal Bisnis dan Manajemen ◽

10.23960/jbm.v17i1.222 ◽

2021 ◽

pp. 44-59

Author(s):

Ahmad Yasir ◽

Ribhan Ribhan ◽

Keumala Hayati

Keyword(s):

Emotional Intelligence ◽

Regression Analysis ◽

Quantitative Analysis ◽

Linear Regression ◽

Organizational Structure ◽

Employee Performance ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Spiritual Intelligence ◽

Independent Variable

This study aims to determine the effect of intellectual intelligence, emotional intelligence and spiritual intelligence on the performance of PT Sygma Daya Insani Lampung employees which tends to decline. The sample used in this study was 154 respondents, namely employees of PT Sygma Daya Insani Lampung. The quantitative analysis in this study uses multiple linear regression analysis. This study uses the t test (partial) to determine partially the independent variable has a significant effect on the dependent variable. The results of the research on the hypothesis under study as a whole are accepted. This means that the variables of intellectual intelligence, emotional intelligence, and spiritual intelligence are significant variables in shaping the performance of the employees of PT Sygma Daya Insani Lampung. Suggested efforts in order to improve the intellectual intelligence of employees at PT Sygma Daya Insani Lampung, the company holds training for employees to improve intellectual intelligence. Then another suggestion that can be made by the company is that the company should make changes to the organizational structure. Keywords: Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, Employee Performance. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh kecerdasan intelektual, kecerdasan emosional, dan kecerdasan spiritual terhadap kinerja karyawan PT Sygma Daya Insani Lampung yang cenderung menurun. Sampel penelitian sebesar 154 karyawan PT Sygma Daya Insani Lampung. Analisis kuantitatif menggunakan analisis regresi linear berganda dan uji t (parsial) untuk mengetahui pengaru variabel independen terhadap variabel dependen. Hasil analisis menunjukkan secara keseluruhan hipotesis diterima. Kecerdasan intelektual, kecerdasan emosional, dan kecerdasan spiritual merupakan variabel yang signifikan dalam mempengaruhi kinerja karyawan PT Sygma Daya Insani Lampung. Saran penelitian ini adalah perusahaan mengadakan pelatihan bagi karyawan untuk meningkatkan kecerdasan intelektual. Saran lain yang dapat dilakukan oleh perusahaan yaitu sebaiknya perusahaan melakukan perubahan struktur organisasi. Kata Kunci: Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual, Kinerja Karyawan.

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The Influence of Intellectual Intelligence, Spiritual Intelligence, Emotional Intelligence, and Behavior Study on the Level of Understanding

SSRN Electronic Journal ◽

10.2139/ssrn.3510657 ◽

2019 ◽

Author(s):

Osly Usman ◽

Rahayu Sulistio Putri

Keyword(s):

Emotional Intelligence ◽

Spiritual Intelligence ◽

Behavior Study ◽

Level Of Understanding ◽

And Behavior

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ANALISIS PERMINTAAN KEDELAI DI INDONESIA

SEPA Jurnal Sosial Ekonomi Pertanian dan Agribisnis ◽

10.20961/sepa.v12i1.14198 ◽

2017 ◽

Vol 12 (1) ◽

pp. 42

Author(s):

Septi Rostika Anjani ◽

Dwidjono Hadi Darwanto ◽

Jangkung Handoyo Mulyo

Keyword(s):

Regression Analysis ◽

Capita Income ◽

Income Elasticity ◽

Descriptive Analysis ◽

Linear Regression Analysis ◽

Secondary Data ◽

Per Capita Income ◽

Elasticity Of Demand ◽

Per Capita ◽

Income Elasticity Of Demand

This study aims to analyze the factors that influence the demand of soybean in Indonesia. The research method uses descriptive analysis of secondary data which includes the price of imported soybeans, the price of chicken, per capita income, the rate of inflation and import tariff policy year period 1980-2013 which sourced from FAO and other sources. Estimation of demand function using multiple linear regression analysis were transformed in the form of natural logarithm. Regression analysis showed that soybean demand in Indonesia was influenced partially by prices of chicken, per capita income, and the rate of inflation. The price elasticity of demand of soybean in Indonesia is inelastic, that is equal 0,22. While the income elasticity of demand for soybeans is positive which means that soy is a staple item for the Indonesian people.

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Hubungan Keseimbangan dan Koordinasi Mata Kaki Terhadap Kemampuan Menggiring Bola dalam Permainan Futsal Klub Karsa Utama Putri Wajo

Gelora : Jurnal Pendidikan Olahraga dan Kesehatan IKIP Mataram ◽

10.33394/gjpok.v8i1.4189 ◽

2021 ◽

Vol 8 (1) ◽

pp. 67

Author(s):

Muhammad Hasbillah ◽

Herman Herman

Keyword(s):

Regression Analysis ◽

Significant Relationship ◽

Descriptive Analysis ◽

Sampling Technique ◽

Total Sample ◽

Coefficient Of Determination ◽

Correlational Research ◽

Analysis Technique ◽

Independent Variable ◽

The Relationship

This research aims to determine the relationship between balanced and the ability to dribble, the relationship between eye-foot coordination and the ability to dribble, and the relationship between balanced and eye-foot coordination on the ability todribble in futsal game Karsa Utama Putri Wajo’s club. The research was correlational research, with the independent variable was balanced and eye-foot coordination, while the dependent variable was the ability to dribble. The population of theresearch was Karsa Utama Putri Wajo's club players and the sampling technique used was total sampling technique with the total sample was 25 players. The analysis technique used was descriptive analysis, correlation analysis, regression analysis. The results showed that 1)There was a significant relationship between balanced and the ability to dribble in Karsa Utama Putri Wajo's club players with a correlation value (r) = 0,738. 2) There was asignificant relationship between eye-foot coordination on the ability to dribble in Karsa Utama Putri Wajo's club players with a correlation value (r) = 0,553. 3) There was asignificant relationship between balanced and eye-foot coordination on the ability to dribble in Karsa Utama Putri Wajo's club player swith a correlation value (r)=0.823,and a coefficient of determination (R2) = 0.677 or equal to 67,7%. Thus, it can be concluded that there is a significant relationship between balanced and coordination of the ankle son the ability to dribble in futsal game of Karsa Utama Putri Wajo's club.

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The role of working experience moderating the effect of emotional intelligence, intellectual intelligence, and spiritual intelligence on the ethical decision of tax consultants in Bali area

International Research Journal of Management IT and Social Sciences ◽

10.21744/irjmis.v6n3.624 ◽

2019 ◽

Vol 6 (3) ◽

pp. 18-28 ◽

Cited By ~ 1

Author(s):

I Putu Indra Wiguna ◽

Ketut Yadnyana

Keyword(s):

Emotional Intelligence ◽

Regression Analysis ◽

Work Experience ◽

Survey Methods ◽

Linear Regression Analysis ◽

Total Sample ◽

Multiple Linear Regression Analysis ◽

Spiritual Intelligence ◽

Ethical Decisions ◽

Positive Effect

This study aims to examine the effect of emotional intelligence, intellectual intelligence, and spiritual intelligence on ethical decisions of tax consultants with work experience as moderating variables. The population in this study were all registered tax consultants in the Bali Region who had practice licenses in accordance with the Directory of Indonesian Tax Consultants Association in 2018 as many as 58 people. The research sample was determined by purposive sampling method and based on the specified criteria obtained a total sample of 41 people. Research data was collected through survey methods with questionnaire techniques. The data analysis technique used in the study was multiple linear regression analysis and moderated regression analysis. The results showed that the variables of emotional intelligence had a positive effect on ethical decisions, intellectual intelligence had a positive effect on ethical decisions, and spiritual intelligence had a positive effect on ethical decisions. Work experience moderates the effect of emotional intelligence, intellectual intelligence, and spiritual intelligence on the ethical decisions of tax consultants.

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PENGARUH INFLASI DAN KURS TERHADAP UJRAH DALAM PEMBIAYAAN MUSYARAKAH MUTANAQISAH PADA PT. BANK MUAMALAT INDONESIA, TBK CABANG PEMATANGSIANTAR

Studia Economica : Jurnal Ekonomi Islam ◽

10.30821/se.v1i1.234 ◽

2015 ◽

Vol 1 (1) ◽

pp. 86

Author(s):

Nuri Aslami

Keyword(s):

Regression Analysis ◽

Exchange Rate ◽

Linear Regression Analysis ◽

Field Research ◽

Secondary Data ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Independent Variables ◽

Qualitative Approaches ◽

Independent Variable

This study aims to determine how the effects of inflation and exchange rate against ujrah, musyarakah, mutanaqisah PT Bank Muamalat Indonesia, Tbk Branch Pematang Siantar. This research is a field research using quantitative and qualitative approaches. The data used are secondary data, ie., data obtained from the Central Statistics Agency report, Report of Bank Indonesia, and the financial statements of PT Bank Muamalat Indonesia, Tbk Branch Pematang Siantar. The data were processed using SPSS 16. The analysis used is multiple linear regression analysis. The results showed that the inflation and the exchange rate (the independent variable) affects ujrah in Musharakah financing mutanaqisah (dependent variable). The independent variables in this study could explain the change by 3.4% and the rest (96.6%) is explained by other variables beyond the variables used. Partially, the level of significant 5% and t table of 2034, inflation and exchange rate does not significantly affect the Musharakah financing ujrah mutanaqisah. This is demonstrated by the t value inflation of 0. 489 and texchange rate of 0899.

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