scholarly journals FAKTOR PENENTU TINGKAT PEMAHAMAN AKUNTANSI

2020 ◽  
Vol 1 (2) ◽  
pp. 119-127
Author(s):  
Komang Krishna Yogantara

This study aims to examine the effect of lectures while working, learning behavior and emotional intelligence on the level of understanding of regular afternoon accounting students of accounting study programs at Triatma Mulya University. The dependent variable in this research is accounting understanding (Y). While the independent variables in this study are lectures while working (X1), learning behavior (X2) and emotional intelligence (X3). The population in this study were all regular evening students of the 2016-2019 accounting study program who are still active at Triatma Mulya University. The sample in this study was selected by purposive sampling method and obtained a sample of 96 students. The research method used is quantitative research and for data analysis using multiple regression analysis. The results of the study stated that lecture while working had a positive effect on accounting understanding, seen from the X1 significance value of 0,000. The positive influence between lectures while working with the level of understanding of accounting identifies that students who are active in carrying out two activities at once, namely lecturing and working together and supporting each other. Furthermore, learning behavior has a positive effect on accounting understanding, seen from the X2 significance value of 0,000. This indicates that the better the student's learning behavior, the better the level of understanding of the student's accounting. While emotional intelligence also has a positive effect on accounting understanding, it can be seen from the X3 significance value of 0.002. This emotional intelligence shows that someone who is able to control his emotional intelligence well, then understanding accounting will also increase.

2018 ◽  
pp. 988
Author(s):  
Ida Ayu Clara Agustin ◽  
I Ketut Sujana

Accounting understanding is a process of an accounting student in understanding matters related to accounting. Students' accounting understanding is not only shown from the values ??obtained in the course but also influenced by several factors. The purpose of this study was to determine the effect of emotional intelligence, spiritual intelligence, and learning behavior on the level of understanding of accounting for non-regular students of the 2014 accounting department at the Faculty of Economics and Business at Udayana University. The method of determining the sample of this study uses purposive sampling method using the Slovin formula. Data collection using questionnaires distributed directly to students as many as 126 questionnaires. The data analysis technique used is multiple linear regression. Based on the results shows that emotional intelligence, spiritual intelligence, and learning behavior have a positive effect on the level of understanding of accounting. Keywords: understanding, emotional, spiritual, learning behavior


Author(s):  
Ilfan Bereki ◽  
Widya Murdhanata Saputra

Penelitian ini bertujuan untuk menganalisis pengaruh Perilaku belajar, Kecedasan Emosional dan Tingkat pemahaman akuntansi terhadap Stres belajar mahasiswa akuntansi Fakultas Ekonomi Program Studi Akuntansi Universitas Pasifik Morotai. Populasi dalam penelitian ini adalah mahasiswa akuntansi pada Fakultas Ekonomi Universitas Pasifik. Jenis data yang digunakan adalah data primer dengan metode pengambilan data menggunakan kuesioner. Metode pengambilan sampel menggunakan teknik purposive sampling. Hasil penelitian menunjukkan secara parsial, seluruh variabel independen yakni perilaku belajar, kecerdasan emosional, tingkat pemahaman akuntansi pengaruh positif terhadap variable Stres Belajar mahasiswa akuntansi.Kata kunci:    Perilaku Belajar, Kecerdasan Emosional, Tingkat Pemahaman Akuntansi. Stres Belajar This study aims to analyze the effect of learning behavior, emotional anxiety and the level of understanding of accounting towards accounting student-learning stress in the Faculty of Economics Universitas Pasifik Morotai. Population in this study is accounting students at the Faculty of Economics, Pacific University. The type of data used is primary data with a data collection method using a questionnaire. The sampling method uses purposive sampling technique. The results showed partially, all independent variables namely learning behavior, emotional intelligence, the level of understanding of accounting a positive influence on the variable of Learning Stress of accounting students.Keywords: Learning Behavior, Emotional Intelligence, Level of Understanding of Accounting, Learning Stress


2020 ◽  
Vol 20 (2) ◽  
Author(s):  
Budiyono Budiyono ◽  
LMS Kristiyanti

Accounting students have a fairly strong relationship with the problem to be studied, so researchers use accounting students as research subjects. The ethical attitude of accounting students is considered important because accounting students as prospective accountants, auditors, or managers cannot be separated from accounting practices in the world of work. The purpose of this study was to determine the effect of emotional intelligence (EQ) on the academic achievement of students majoring in accounting at AAS Surakarta. To determine the effect of intellectual intelligence (IQ) on student achievement in accounting majors at AAS Surakarta. To find out there is an influence of emotional intelligence (EQ) and intellectual intelligence (IQ) together on the academic achievement of students majoring in accounting at AAS Surakarta. The research method used is quantitative research methods. Data collection techniques using a questionnaire. Research location at STIE AAS Surakarta. The population used by accounting students is STIE AAS. Data analysis technique uses multiple linear regression. The results of the study contained a positive effect on emotional intelligence on student achievement in accounting at STIE AAS in Surakarta. There is a positive influence of intellectual intelligence on academic achievement of students majoring in accounting at STIE AAS in Surakarta. There is an influence of emotional intelligence and intellectual intelligence together on the academic achievement of students majoring in accounting at STIE AAS Surakarta.


2019 ◽  
Vol 5 (2) ◽  
pp. 1433-1442
Author(s):  
Lydia Octaviani ◽  
Kazia Laturette

This research aims to analyze the differences in understanding of financial literacy in Accounting and Manajemen students in the 2015-2016 class, knowing the level of literacy held by students of the Accounting Study Program and students of the Management Study Program, and to analyze differences in the understanding of financial literacy to Accounting students and Manajemen students. This study uses a quantitative approach and is carried out on students of the Accounting and Manajemen Study Programs at Ciputra Surabaya University. Data were collected using a questionnaire to students of Accounting and Management in the 2015-2016 class, with a total population of 739 people. The sampling technique used was disproportionate stratified random sampling, with a total sample of 307 students. The scale used in this study is the Likert scale and nominal. Independent data analysis methods tests were carried out with the help of IBM SPSS 24. The results of this study indicate that there are differences in the financial literacy level of Accounting and Manajemen students. The level of understanding of financial literacy of IBM and accounting students at a moderate level with different score scores This difference includes every individual who has different competencies, financial management and financial management, and also seminars or training given to students from lecture activities. There is a difference in understanding of financial literacy between Manajemen and Accounting students.


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):  
Arif Lukman Santoso

Objective - This paper investigates the influence of emotional intelligence on job performance among accounting students undertaking Student Internships. Methodology/Technique - This study adopts a quantitative research approach, using questionnaires to collect data. The study examines accounting students at Sebelas Maret University. The sample consists of 201 participants who were selected using a purposive method, from the final year students studying Accounting (Undergraduate and Diploma Programs) at Sebelas Maret University. Regression analysis is used to examine the relationship between emotional intelligence and job performance in accounting students. Findings – The results show that emotional intelligence has a positive influence on job performance among students undertaking internships. Further analysis suggests that the ability to motivate oneself and build meaningful relationships are the most important variables in explaining the relationship between emotional intelligence and job performance of students undertaking internships. Novelty - This research contributes to emotional intelligence literature by providing meaningful management implications to the university administrators in the Indonesian higher education system. Type of Paper - Empirical. Keywords: Emotional Intelligence; Job Performance; Internship Activity; Accounting Students; Management. JEL Classification: M10, M12, M41.


2019 ◽  
Vol 28 (2) ◽  
pp. 1116
Author(s):  
Chandra Wijaya ◽  
Maria Mediatrix Ratna Sari

This study aims to examine the effect of intellectual intelligence, spiritual intelligence and emotional intelligence on the ethical perceptions of accounting students. The object of research is active students of the 7th semester accounting study program at the Faculty of Economics and Business, Udayana University. The sample in this study amounted to 80 people. Data collection using the questionnaire method. The analytical method used in this study is multiple linear regression analysis. Based on the results of the research analysis, it can be said that Intellectual Intelligence has a positive influence on the Ethical Perceptions of Accounting Students, Spiritual Intelligence has a positive influence on Ethical Perceptions of Accounting Students, and Emotional Intelligence has a positive influence on Ethical Perceptions of Accounting Students. Keywords : Intellectual intelligence, spiritual intelligence, emotional intelligence, students, ethical perception.


2020 ◽  
Vol 9 (1) ◽  
pp. 52
Author(s):  
Tiyas Yuniarti ◽  
Purweni Widhianningrum ◽  
Nur Wahyuning Sulistyowati

<p class="JurnalASSETSABSTRAK">ABSTRACT</p><p>The study aims to examine the influence of emotional intelligence and learning behavior towards accounting learning achievements. The population in this study is a student of education accounting study program year 2014. Total samples obtained some 71 students with a purposive sampling technique. The data analysis method used is multiple regression. The results proved that among emotional intelligence and learning behavior, only emotional intelligence had a positive effect on accounting learning achievements. These results indicate that students with good self-resilience can empathize and cooperate with others. This intelligence can support their success in implementing accounting concepts when they enter the workforce and various aspects of life.</p><p class="JurnalASSETSABSTRAK"><em>ABSTRAK</em><em></em></p><p><em>Penelitian ini bertujuan untuk menguji pengaruh kecerdasan emosional dan perilaku belajar terhadap prestasi belajar akuntansi. Populasi dalam penelitian ini adalah mahasiswa program studi akuntansi pendidikan tahun 2014. Total sampel diperoleh sejumlah 71 siswa dengan teknik purposive sampling. Metode analisis data yang digunakan adalah regresi berganda. Hasilnya membuktikan bahwa di antara kecerdasan emosi dan perilaku belajar, hanya kecerdasan emosi yang memiliki efek positif pada prestasi belajar akuntansi. Hasil ini menunjukkan bahwa siswa dengan ketahanan diri yang baik dapat berempati dan bekerja sama dengan orang lain. Kecerdasan ini dapat mendukung keberhasilan mereka dalam menerapkan konsep akuntansi ketika mereka memasuki dunia kerja dan berbagai aspek kehidupan.</em></p>


2020 ◽  
Vol 30 (4) ◽  
pp. 897
Author(s):  
Made Suwi Novita Devi ◽  
I Ketut Sujana ◽  
I Wayan Pradnyantha Wirasedana

This study aims to determine the effect of learning behavior, emotional intelligence and adversity intelligence on the levels of understanding accounting. The study was conducted on students of the S1 Accounting Study Program at 2016 Regular Bukit Class. This study uses 142 people for sample, by used a purposive sampling technique. The analysis technique used Multiple Linear Regression Analysis.The results found that learning behavior had no effect on the levels of understanding accounting. Meanwhile, emotional intelligence and adversity intelligence have a positive effect on the levels of understanding accounting. Keywords: Levels Of Understanding Accounting; Learning Behavior; Emotional Intelligence; Adversity Intelligence.


Sign in / Sign up

Export Citation Format

Share Document