PENGARUH KECERDASAN EMOSIONAL DAN GAYA BELAJAR TERHADAP PEMAHAMAN AKUNTANSI DAN LINGKUNGAN KELUARGA SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Mahasiswa Akuntansi Universitas Riau Kepulauan Tahun Angkatan 2013-2016) (original) (raw)
Related papers
Jurnal Ilmiah Mahasiswa Feb, 2014
This research aims to examine impact of emotional intelligence that is measured by self understanding, self control, motivation, empathy, and social ability, and learning behavior that is measured by aspects of the habit following the lesson, the habit of reading books, visiting libraries, and habits for exams whereas accounting understanding was measured by score of accounting subjects. Research sample is 80 respondents. Data analysis method is multiple regression. Result of examination indicates that hypothesis 1 which stated that emotional intelligence by self understanding, self control, motivation, empathy, and social ability significantly influence the interest of accounting understanding. Hypothesis 2 which stated that learning behavior measured by aspects of the habit following the lesson, the habit of reading books, visiting libraries, and habits for exams significantly influence the interest of accounting understanding. Hypothesis 3 which stated that emotional intelligence and learning behavior in a together influence the interest of accounting understanding.
This research aims to examine impact of emotional intelligence that is measured by self understanding, self control, motivation, empathy, and social ability, and learning behavior that is measured by aspects of the habit following the lesson, the habit of reading books, visiting libraries, and habits for exams whereas accounting understanding was measured by score of accounting subjects. Research sample is 80 respondents. Data analysis method is multiple regression. Result of examination indicates that hypothesis 1 which stated that emotional intelligence by self understanding, self control, motivation, empathy, and social ability significantly influence the interest of accounting understanding. Hypothesis 2 which stated that learning behavior measured by aspects of the habit following the lesson, the habit of reading books, visiting libraries, and habits for exams significantly influence the interest of accounting understanding. Hypothesis 3 which stated that emotional intelligence and learning behavior in a together influence the interest of accounting understanding.
Jurnal Insan Pendidikan dan Sosial Humaniora
The purpose of this study was to examine the effect of emotional intelligence and learning interest on the level of understanding of accounting. This study uses primary data which includes questions in the form of a questionnaire that is measured using a Likert scale. The research sample is 133 students who had completed introductory accounting courses. The results showed that emotional intelligence had an effect of 64,4% on students understanding of accounting and learning interest had an effect of 72,2% on students understanding of accounting, simultaneously emotional intelligence and student learning interest had a positive and significant impact on the level of accounting of faculty students economics study program of management and accounting at Pasim National University.
Nominal, Barometer Riset Akuntansi dan Manajemen, 2018
Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh Persepsi Mahasiswa Akuntansi mengenai Kompensasi Reward terhadap Kecurangan Pelaporan Keuangan. (2) Pengaruh Persepsi Mahasiswa Akuntansi mengenai Kompensasi Punishment terhadap Kecurangan Pelaporan Keuangan. (3) Motivasi Kerja Memoderasi Pengaruh Persepsi Mahasiswa Akuntansi mengenai Kompensasi Reward terhadap Kecurangan Pelaporan Keuangan. (4) Motivasi Kerja Memoderasi Pengaruh Persepsi Mahasiswa Akuntansi mengenai Kompensasi Punishment terhadap Kecurangan Pelaporan Keuangan. Teknik analisis data yang digunakan adalah one way analysis of variance dan analysis of covariance. Hasil penelitian menunjukkan (1) Terdapat pengaruh persepsi Mahasiswa Akuntansi mengenai Kompensasi Reward terhadap Kecurangan Pelaporan Keuangan. (2) Terdapat pengaruh persepsi Mahasiswa Akuntansi mengenai Kompensasi Punishment terhadap Kecurangan Pelaporan Keuangan. (3) Motivasi Kerja memperkuat pengaruh persepsi Mahasiswa Akuntansi mengenai KompensasiR...
2017
Salah satu faktor yang mempengaruhi tingkat pemahaman mahasiswa dalam memahami mengenai Akuntansi adalah faktor eksternal, seperti sarana pendidikan. Selain faktor eksternal, faktor internal yang berpengaruh terhadap kemampuan pemahaman Akuntansi adalah kecerdasan. Pandangan lama menjadikan Kecerdasan Intelektual (IQ) sebagai satu-satunya alat untuk mengukur kecerdasan seseorang, kini pandangan tersebut mulai bergeser ke Kecerdasan Emosional (EQ). Salah satu faktor psikologis yang turut mempengaruhi tingkat pemahaman Akuntansi adalah Minat Belajar. Objek penelitian ini adalah mahasiswa AMIK JTC Semarang tahun angkatan 2012, 2013, dan 2014 jurusan Komputerisasi Akuntansi, yang telah selesai menempuh mata kuliah akuntansi (Pengantar Akuntansi dan Akuntansi Biaya) sebanyak 78 mahasiswa. Alat analisis yang yang digunakan untuk menguji pengaruh antar variabel adalah Path Analisys yang merupakan pengembangan dari analisis regresi linier berganda. Analisis pengaruh variabel mediator terhad...
Jurnal Ekonomi, 2017
This research purpose to test the influence of intellectual intelligence against the understanding of accounting with spiritual intelligence and emotional intelligence as a variable moderation. Population and sample in the research master's degree Accounting students, this University of Riau. This research got 101 sample respondents. By using regression analysis models with spss version 16. The results showed that the intelligence of the intellectual influence on the understanding of accounting. intellectual intelligence to accounting understanding moderated with spiritual intelligence. intellectual intelligence does not affect accounting understanding moderated by emotional intelligence.
This research aims to obtain empirical evidence of the influence of auditor's competence, independence, and professional skepticism to detecting fraud with emotional intelligence as a moderating variable. The population in this research are auditors who work in public accounting firms in the DKI Jakarta area. For the sampling method is using convenience sampling method. And primary data collection methods are 42 indicators that are distributed, 280 returned and 254 processed. data obtained by distributing questionnaires through online media. The results of research with multiple regression analysis show that competence, independence, professional skepticism and emotional intelligence have a positive effects. The analysis of moderating variables shows that emotional intelligence moderates Professional skepticism and is unable to moderate competence and independence of the auditor's ability to detecting fraud.
Journal of Accounting Science
This research is constituted to investigate the effect of emotional intelligence, spiritual intelligence and intellect to the understanding of introductory accounting courses to study behavior as a moderating variable. This research method is survey by questionnaire is a research taking samples of 78 students in Universities and Colleges as a means of collecting basic data. Test equipment used to test the hypothesis is logistic regression and then the test results be interpreted. This research is expected to contribute fundamental knowledge for Higher Education in order to improve the level of understanding of students of economic faculties. The results using multiple regression analysis showed emotional intelligence and spiritual intelligence significantly influence the level of understanding of introductory accounting courses and learning influence significant influence as a moderating variable.