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All Journal JURNAL LENTERA BISNIS
Nadia Lovi Carmely
STIE Malangkucecwara
Economics, Econometrics & Finance Social Sciences

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KECERDASAN EMOSIONAL, INTELEKTUAL, SPIRITUAL DAN PENGARUHNYA TERHADAP KESIAPAN KERJA DI BIDANG AKUNTANSI DENGAN PEMAHAMAN AKUNTANSI KEBERLANJUTAN SEBAGAI VARIABEL PEMODERASI Dyah Aruning Puspita; Nadia Lovi Carmely
JURNAL LENTERA BISNIS Vol. 15 No. 3 (2026): JURNAL LENTERA BISNIS, SEPTEMBER 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i3.2515

Abstract

Work preparedness in accounting is influenced by emotional, intellectual, and spiritual intelligence. Comprehending sustainability accounting is a moderating factor.. Understanding sustainability accounting is a moderating variable. This research made use quantitative causal approach utilising Moderated Regression Analysis with IBM SPSS Statistics, driven by the increasing complexity of labour expectations in the age of Environmental, Social, and Governance based reporting. Purposive sampling was used to pick 83 respondents, who were undergraduate accounting students at STIE Malangkuçeçwara, Class of 2022, who had finished the Sustainability Accounting and Reporting course. The results show that job preparedness is significantly but comparatively weakly impacted by emotional intelligence, while intellectual and spiritual intelligence demonstrate significant positive effects. However, sustainability accounting understanding failed to significantly moderate any of these relationships, suggesting that sustainability accounting remains relatively new knowledge not yet fully integrated into accounting education curricula, thus limiting its moderating influence on students' work readiness.
Co-Authors Dyah Aruning Puspita