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

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.

The Effect of Intelligence Quotient, Emotional Quotient, and Spiritual Quotient on The Ethical Attitude of Accounting Students at Islamic Universities in Pekanbaru (Empirical Study on Riau Islamic University and State Islamic University Sultan Syarif Kasim)

2018 ◽  
Vol 7 (2.29) ◽  
pp. 446
Author(s):  
Eny Wahyuningsih ◽  
Nanda Suryadi
Keyword(s):  
Regression Analysis ◽  
Intelligence Quotient ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Spiritual Intelligence ◽  
Accounting Students ◽  
Dominant Effect ◽  
Ethical Attitudes ◽  
Ethical Attitude

The research is aimed at: 1) Testing the effect of intellectual intelligence (IQ), emotional intelligence (EQ), and spiritual intelligence (SQ) on ethical attitudes of university accounting students, simultaneously and partially; 2) Testing which variable that has dominant effect. The respondents of the research are accounting students at Islamic University of Pekanbaru, Purposive sampling technique is chosen with criteria respondents have done Auditing I subject. Data was gathered by questionnaires and documentation. Data analysis to test hypothesis was done with multiple linear regression analysis. This research results show that IQ, EQ, and SQ simultaneously had significantly effect on ethical attitudes of university accounting students. But partially, only IQ has significantly and dominantly effects on ethical attitudes of university accounting students.  

scholarly journals Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual, dan Perilaku Belajar Terhadap Pemahaman Akuntansi

2019 ◽  
Vol 28 (2) ◽  
pp. 1377
Author(s):  
Ni Putu Laksmi Gayatri ◽  
Ni Gst. Putu Wirawati
Keyword(s):  
Emotional Intelligence ◽  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Spiritual Intelligence ◽  
Primary Data ◽  
Learning Behavior ◽  
Behavior Understanding ◽  
Analysis Technique

This research was conducted on regular afternoon students in the accounting department of the Faculty of Economics and Business, Udayana University. This study uses primary data collected using a questionnaire as an instrument for collecting data distributed to respondents. The respondents of this study were regular afternoon students of the 2015 accounting department of the Faculty of Economics and Business, Udayana University. The number of samples obtained was 65 samples. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that the variables of intellectual intelligence, emotional intelligence, spiritual intelligence, and learning behavior have positive and statistically significant effects on the understanding of accounting. This means that the better the intellectual intelligence, emotional intelligence, spiritual intelligence, and learning behavior, the better the understanding of accounting. Keywords: Intellectual intelligence, emotional intelligence, spiritual intelligence, learning behavior, understanding of accounting.

scholarly journals PENGARUH KECERDASAN INTELEKTUAL, EMOSIONAL DAN SPRITUAL TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI DALAM PRAKTIK PELAPORAN KEUANGAN

InFestasi ◽  
2019 ◽  
Vol 15 (1) ◽  
pp. 23
Author(s):  
Arisman ◽  
Darmuji
Keyword(s):  
Emotional Intelligence ◽  
Regression Analysis ◽  
Linear Regression ◽  
Financial Reporting ◽  
Ethical Behavior ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Spiritual Intelligence ◽  
Accounting Students ◽  
Reporting Practices

<p><em>This aims of this sudy was to obtain empirical evidence about the influence of intel-lectual intelligence, emotional intelligence and spiritual intelligence to ethical behavior accounting students in financial reporting practices. The population of this research was 37 accounting students at the Jambi Polytechnic. The data analysis technique used is simple linear regression analysis and multiple linear regression analysis. The results of this study indicate that intellectual intelligence, emotional intelligence and spiritual intelligence positively influence the ethical behavior of accounting students in financial reporting practices.</em></p>

scholarly journals Minat, Perilaku Belajar Mahasiswa dan Tingkat Pemahaman Akuntansi Pengantar Berdasarkan Latar Belakang Pendidikan

2021 ◽  
Vol 31 (1) ◽  
pp. 92
Author(s):  
Sri Ayu Wulandari ◽  
Luh Gede Krisna Dewi
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Accounting Students ◽  
Learning Behavior ◽  
Accounting Principles ◽  
Analysis Technique ◽  
Level Of Understanding ◽  
Accounting Graduates

The level of understanding of accounting principles is the foundation that greatly influences the choice of occupations of future employment. Some accounting graduates who have worked but not in their fields. This can be caused by lack of interest and poor learning behavior while undergoing education. This study aims to analyze the influence of students' interest and learning behavior on the level of understanding of accounting principles. This research was conducted at FEB Unud on S1 Accounting students in class 2018, with a purposive sampling method, totaling 200 respondents. Data collection through questionnaires. The data analysis technique used is multiple linear regression analysis. The results showed that interest and learning behavior had a positive and significant effect on the level of accountingprinciples understanding. The higher or better the interest and learning behavior, the higher the level of understanding of the accounting principles. Keywords: Interests; Behavior; Accounting Principles Understanding.

scholarly journals Faktor-Faktor yang Mempengaruhi Perilaku Etis Mahasiwa Akuntansi

Owner ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 317
Author(s):  
Fediana Asriani Sekartaji ◽  
Suhendro Suhendro ◽  
Rosa Nikmatul Fajri
Keyword(s):  
Emotional Intelligence ◽  
Ethical Behavior ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Spiritual Intelligence ◽  
Accounting Students ◽  
Accounting Ethics ◽  
Primary Analysis

This study aims to analyze the factors that influence ethical behavior of accounting students, including Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, Understanding of Accounting Ethics, Gender and Eti Behavior. The population in this study is accounting students in all private universities in Surakarta. The sampling technique uses purposive sampling, with the criteria of students who have taken auditing courses I and II, so we get a sample of 100 respondents. Quantitative research type. Data sources in the form of Primary. Analysis of the data used is multiple linear regression analysis. The results showed that intellectual intelligence had no effect on the ethical behavior of..accounting students, while emotional intelligence, spiritual intelligence, understanding of the accounting ethics code, gender..influenced the ethical behavior of accounting students.

scholarly journals PENGARUH RELATIONSHIP MARKETING DAN KUALITAS LAYANAN TERHADAP LOYALITAS NASABAH TABUNGAN SIKOCI PADA BANK NAGARI CABANG SIMPANG EMPAT

2020 ◽  
Author(s):  
Lola Satri ◽  
Alfian
Keyword(s):  
Regression Analysis ◽  
Relationship Marketing ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Research Use ◽  
Independent Variables ◽  
Analysis Technique ◽  
Positive Effect

This research has a purpose to know whether relationship marketing and service quality have positive influence to loyalty of customer of saving sikoci at Bank of Nagari branch of Simpang Empat either partially or simultaneously and know which variable is more dominant. The data collection techniques used in this study is a questionnaire. The sample used is 100 customer, with sampling technique using accidental sampling technique. Data analysis technique in this research use multiple linear regression analysis. The results obtained in this study are as follows: (1) Trust has positive effect (944) &lt;(1,984) and not significant (0,348)&gt; (0,05) to loyalty. (2)) Commitment has positive (8,218)&gt; (1,984) and significant (0,000) &lt;(0,05) effect on loyalty. (3) Tangibles has negative (-2,430)&gt; (1,984) and significant (0,017) &lt;(0,05) effect on loyalty. (4) Reliability negatively (-1.570) &lt;(1,984) and insignificant 0, 120&gt; 0.05 to loyalty. (5) Responsiveness has positive effect (5,922)&gt; t table (1,984) and significant (0,000) &lt;(0,05) to loyalty. (6) Warranty has positive effect (1,199) &lt;(1,984) and insignificant 0, 234&gt; 0,05 to loyalty. (7) Empathy has positive effect (186) &lt;(1,984) and insignificant 0, 853&gt; 0,05 to loyalty. From the value of Adjusted R Squere simultaneously produced 566. It means that 56.6% of loyalty variables are influenced by independent variables and the remaining 43.4% is influenced by othervariables.

scholarly journals Pengaruh Kecerdasan Emosional Dan Ethical Sensitivity Terhadap Persepsi Etis Mahasiswa Sebagai Calon Akuntan

2020 ◽  
Vol 2 (4) ◽  
pp. 3840-3857
Author(s):  
Ridho Irmas Ferdian ◽  
Mayar Afriyenti
Keyword(s):  
Emotional Intelligence ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Accounting Students ◽  
Ethical Sensitivity ◽  
Ethical Perceptions ◽  
City College ◽  
The Individual ◽  
Positive Effect

This study wanted to determine the ethical perceptions of students from the individual side of accounting students at FE UNP, namely from the emotional intelligence and ethical sensitivity of students. The author makes students the object of research because an accountant's ethical perceptions can also be influenced by several factors. One of them is external factors, namely the environment. The environment affects the formation of a person's character so that it affects their behavior. This research is classified as a causative research. The population used in this study were accounting students at the Padang City College. Samples were taken using purposive stratified sampling technique. Where is the sampling by taking samples of people selected by the author according to specific characteristics and certain characters. The analysis used in this study is multiple linear regression analysis used in this study is to use the SPSS 21 computer program. . The results of this study are that emotional intelligence has a positive effect on students' ethical perceptions as prospective accountants and ethical sensitivity has a positive effect on students' ethical perceptions as prospective accountants.

scholarly journals 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

2019 ◽  
Vol 6 (3) ◽  
pp. 18-28 ◽  
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.

scholarly journals DETERMINANTS OF COMPLIANCE WITH PERSONAL TAX OBLIGATION: DO TAX AMNESTY PLAY?

ACCRUALS ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 259-267
Author(s):  
Resshe Serlly Gita ◽  
Amir Hidayatulloh
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Tax Amnesty ◽  
Convenience Sampling ◽  
The City

This study aims to analyse the effect of tax services, tax amnesty, taxation knowledge, and tax sactions on taxpayer compliance. The population in the study is an individual taxpayer in the city of Yogyakarta. The sample in the study was an individual taxpayer in the city of Yogyakarta, and took part in the tax amnesty program. The sampling technique in this study used the convenience sampling method. Responden in the study amounted 60 respondents. The data anlysis technique in this study used multiple linear regression analysis. This study obtained result that taxpayer compliance in influenced by tax services and tax amnesty programs. However, taxation knowledge and tax saction does not affect taxpayer compliance. The cause of taxation knowledge does not affest taxpayer compliance, perhaps the understanding of taxpayers regarding the procedures for payment and reporting is still minimal. Meanwhile, the reason for lack of support fot tax sanction on taxpayer compliance, perhaps because taxpayers consider that saction given when taxpayer violate laws are still mild. Therefore, these two reasons are factors that encourage taxpayers to behave disobediently.

LOYALITAS PELANGGAN DITINJAU DARI STORE ATMOSPHERE, KEMUDAHAN DAN KEPERCAYAAN STUDI PADA J&T EXPRESS SURAKARTA

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Davit Mirwan Itsnaini ◽  
Istiatin Istiatin ◽  
Bambang Mursito
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Customer Loyalty ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Service Users ◽  
Consumer Loyalty ◽  
Analysis Technique

This study aims to prove simultaneously and partially customer loyalty in terms of store atmosphere, convenience and trust in J&T Express Surakarta. This research is descriptive quantitative. The population is all J&T Express Surakarta service users. The number of samples used according to Sugiyono's guidelines, amounting to 100 respondents, the sample was taken by using purposive sampling technique. The data analysis technique used in this study is multiple linear regression analysis. The conclusion of this study is that store atmosphere, convenience and trust have a significant effect on consumer loyalty of J&T Express Surakarta. Keywords : Store Atmosphere, Convenience, Trust.

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