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Febriana Ndruru
Universitas Negeri Medan, Indonesia
Education

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PENGARUH KEMAMPUAN METAKOGNITIF DAN KECERDASAN EMOSIONAL TERHADAP KETERAMPILAN PEMECAHAN MASALAH AKUNTANSI (STUDI KASUS JURNAL PENYESUAIAN PERUSAHAAN DAGANG) Febriana Ndruru; Andri Zainal; Roza Thohiri; Weny Nurwendari; Rini Herliani
Jurnal Manajemen Pendidikan Vol. 11 No. 5 (2026): Regular Issue (In Progress)
Publisher : STKIP Pesisir Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34125/jmp.v11i5.3823

Abstract

This study aims to examine the influence of metacognitive ability and emotional intelligence on accounting problem-solving skills in the topic of adjusting entries for trading companies. This research employed a quantitative approach with an ex post facto design. The population consisted of 36 students in class XII AKL 5 at SMK Negeri 7 Medan in the 2026/2027 academic year, with all students selected through total sampling. Data were collected using questionnaires and a test, then analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4.1.1.8. The results showed that metacognitive ability did not have a significant influence on accounting problem-solving skills, with a path coefficient of -0.075 and a significance value of 0.745. In contrast, emotional intelligence had a positive and significant influence, with a path coefficient of 0.756 and a significance value of 0.000. The (R^2) value of 0.491 indicated that both independent variables explained 49.1% of the variance in accounting problem-solving skills. These findings suggest that emotional intelligence plays an important role in accounting problem-solving skills, whereas the influence of metacognitive ability was not statistically significant. 
Co-Authors Andri Zainal Rini Herliani Roza Thohiri Weny Nurwendari