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Journal : Basic and Applied Accounting Research Journal

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Antecedents of Accounting Understanding with Interest as a Moderating Variable in STIE Pembangunan Tanjungpinang Students Helen; Fauzi; Alamsyahbana, Muhammad Isa; Ranat Mulia Pardede; Charly Marlinda
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.10

Abstract

This study aims to examine the influence of Emotional Intelligence, Intellectual Intelligence, and Spiritual Intelligence on Accounting Understanding, as well as the potential of Interest as a moderating factor. The results indicate that all three types of intelligence significantly influence accounting understanding partially. Additionally, Interest can moderate the influence of Emotional Intelligence and Spiritual Intelligence on Accounting Understanding, but not Intellectual Intelligence. These findings provide additional insights into the factors influencing accounting understanding among accounting students.
Co-Authors Abdi Hary Abdul Muiz Ade Linhar Purba Adilla Aditia Ramadhani Adriansyah, Agung Agus Himawan Agustia Rahmi Ahmad Muhajir, Ahmad Aida Zahra Nabila Ainun Mardiah Alex Hidayat Amrullah Anang Angeline, Epicilia Angelline Beauty Colin Annora Salsabilla Anshari, Muhammad Redha Arifin, Muh. Luqman Asep Abdul Sofyan Axel , Christian Bakhtiar Bukhari Usman Calista Charly Marlinda Citrawati Jatiningrum Cut Fitri Rostina Cut Muliana Zahra Cut Taffazani Fithrian Nada Data Fitri Dede Irawan Deni Hartanto Desi Andriyanti Br. Simamora Devi Eliana Damanik Dewi , Prastya Kusuma Diah Pertama Sari Dini Djamaludin Dyah Subositi Enita Dearni Purba Erick Efendi Erida Fadli Ihsan Fahruddin Faisal Abnisa Farhan Fatchur Rohman Fatmawati Fatmawati Febriyaningrum , Dinda Nur Fendy Yulianto Gilbert Tionardy Grace Natalia Kenja Hakim Muttaqim Halvin Huang Harahap, Ahmad Indra Harry Pratama Figna HARYANTO Helen Hendiyani, Dina Indra Harahap, Ahmad intan Ismail Iye, Risman Jalil Joffin Fergio Joko Nurkamto Juliana Juliana Elisabeth Br. Sinurat Kadori, Ilman Kerin Khafi Khairat, Nurul Khairi, Muhammad Dahlan Khairil Khumaida , Siti Nur Kurnia, Sri Latifa Anisa Latifah Annisa Linda Septarina, Linda M Furqon Hidayatullah M. Indra Saputra M. Nazaruddin Mahidin Mahmudin Mardhiyah, Fadhilah Al Marhamah . Maulana Dwi Yantoro Meilinda Michelle Lizzie Mishbah Habibillah, Gibran Mohammad 'Ulyan Muchsin Muchsin Muh. Gitosaroso Muhamad Alfarizi Muhamad Basitur Rijal Muhammad Alimul Ahbar Muhammad Farhan Akmal Muhammad Ibrohim Muhammad Isa Alamsyahbana Muhammad Mahfud Muhammad Rizal Muhammad Usman Natasya Shofia Az-Zahra Nautika , Fara Nelud Daraajatul Aliyah Nitasari , Mayang Nora Fitria Novi Chandra Saputra Nur hafidz Nur Hidayah Nuriman Nurlaela, Nunung Nurul Alfa , Bonitasari Radianto, Aramiko Agus Rahmat Ranat Mulia Pardede Riky Dwihandaka Rinanda, Dina Riska Nofianti, Farhati Rizkina, Azka Rofiq, Nur Rona Bernike Br Sinuhaji Rostina , Cut Fitri Rostina, Cut Fitri Ryan Dhika Priyatna Samiun, Aspiati A. Samiun Satria, Hendy Sigit Candra Nuraziz Silvi Ariyanti SITI NURJANAH Siti Patimah sri mujiati SRI RAHAYU Suadi Zainal Sudirman Sulaiman Sundjoto Sutadi Sutadi Syahriyah, Eri Syakina Falshabilla Adisty Lubis Syalom Triyosefin Lumban Toruan Syasmita, Indah Tagfirul Azima Yoga Siswa, Muspidar Mulyadi Tanaka , Felix Taufiqurrahman Tri Yuni Sari Sinisuka Utami, Ranti Valencia Weno Syechu Wesly Widodo, Haryo Mukti Win, Sudirman Wulan Kurniawati Yahya, Wildan Albiruni Yanto, Janetty Su Yehezkiel Leonardo P Sitorus Yunata, Sintia Yunus, Syarifudin Yusrizal Yusrizal Zulfikar