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Journal : jakpi

Pengaruh Kecerdasan Emosional Dan Kecerdasan Adversity Terhadap Tingkat Pemahaman Akuntansi Pada Mahasiswa Pendidikan Akuntansi Dengan Minat Belajar Sebagai Variabel Intervening Rahel May Carry Sibuea; Choms Gary Ganda Tua Sibarani; Andri Zainal
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 12, No 1 (2024): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v12i1.55790

Abstract

This study aims to determine; (1) the effect of emotional intelligence on the level of basic accounting understanding of students of the 2021 accounting education study program at Medan State University; (2) the effect of adversity intelligence on the level of basic accounting understanding of students of the accounting education study program class of 2021 at Medan State University; (3) the influence of emotional intelligence on the learning interest of students of the accounting education study program class of 2021 at the Medan State University; (4) the influence of adversity intelligence on the learning interest of students of accounting education study program class of 2021 Medan State University (5) the effect of learning interest on the level of basic accounting understanding of students of accounting education study program class of 2021 Medan State University; (6) the effect of emotional intelligence on the level of basic accounting understanding through interest in learning; (7) the effect of adversity intelligence on the level of understanding of basic accounting through interest in learning. The population in this study were 64 students with the sampling technique using total sampling. Retrieval of data using a questionnaire of 13 statements and a test of 20 questions. The data were processed using path analysis and the Sobel test with the help of SPSS 26. The results of this study indicate that (1) emotional intelligence has a positive and significant effect on the level of students' understanding of accounting as evidenced by the coefficient value of 2.696 and tcount > ttable 7.303>1.999 with a significance of 0.000; (2) Adversity intelligence has a positive and significant effect on the level of students' understanding of accounting as evidenced by the coefficient value of 2.523 and tcount > ttable 6.385> 1.999 with a significance of 0.000; (3) Emotional intelligence has a positive and significant effect on student learning interest as evidenced by the coefficient value of 0.436 and tcount > ttable 4.742>1.999 with a significance of 0.000; (4) Adversity intelligence has a positive and significant effect on student learning interest as evidenced by the coefficient value of 0.521 and tcount > ttable 6.069> 1.999 with a significance of 0.000; (5) interest in learning has a positive and significant effect on the level of students' understanding of accounting as evidenced by the coefficient value of 3.194 and tcount > ttable 7.313>1.999 with a significance of 0.000; (6) Emotional intelligence through interest in learning has a positive and significant effect on the level of understanding of student accounting as evidenced by the coefficient value of 0.781 and tcount > ttable 3.4666> 1.999 with a significance of 0.000; (7) Emotional intelligence through interest in learning has a positive and significant effect on the level of understanding of student accounting as evidenced by the coefficient value of 0.732 and tcount > ttable 3.4666 with a significance of 0.000.Keywords : Emotional Intelligence, Adversity Intelligence, Level of Understanding of Accounting, Interest in Learning
Co-Authors Adek Cerah Kurnia Azis Akhfini Al Munawir Mubarok Andi Taufiq Umar Andri Zainal Anggi Sitohang Anisa Putri Rahayu Anjas Pradana Anjhu Soujzha Armayanti, Nelly Azizul Kholis Bajoka Nainggolan Chairina Rizkianda Chalil, Syahrizal Christian Rivaldo Sialoho Cindy Milasari Br.Sitanggang Dea Natalia Sembiring Dede Ruslan Dedy Husrizal Syah, Dedy Husrizal Delima Sianipar Deni Theresya Sitohang Dewi Ratna Sari Dian Y.T.S Situmorang Diana Fitri Difany Kaban Dila Fajria Sianipar Dilla Ayu Kartika Dimas Fahruzi Eka Friska Sinaga Eonike Sihite Erik Martua Simatupang Fadil Muhammad Fuaddinda Putri Salsabila Gartima Sitanggang Hana Elisabet Simanjuntak Haryadi Haryadi Haryani Pratiwi Sitompul Hasna Cecilia Purba Hidayat, OK Sofyan Iman Daeli IMAN SUYAKIN DAELI Irwansyah Irwansyah Isti Maunida Hanum Jabal Ahsan Jesika Trimanda Br Ginting Jihen Ginting Judika Nurhayani Situmorang Jufri Darma Jufri Darma Jufri Darma Juniar Hutahaean Kristin Wulan Liberti Vivanis Gulo La Hanu Litani Fivetrin Siregar Maria Finsensia Sihaloho Marshanda Cristina Sari Malau Martua Haojahan Saragih Marudut Sinaga Meylin Simalango Mhd. Andi Abdillah Triono Muhammad Ariel Muhammad Raysa Muhammad Reynal Muhammad Syafrizal Lubis Murniaty Simorangkir Najwa Salsabila Hasibuan Nasrullah Hidayat Natasya Ramadhani Citra Nathanael Sitanggang Nathanael Sitanggang Nayla Syafitri Br Purba Nia Gracelia Purba Nur Basuki Nurhayani, Ulfa Nurnaziah Nurnaziah Pasca Dwi Putra Putri A Aruan Putri Lynna A. Luthan Putri Lynna A. Luthan Rahel May Carry Sibuea Rahmat Juang Lase Ramdhansyah Ramdhansyah Ramdhansyah Restina Purba Ribka Joy Nejevrina Panjaitan Rini Herliani Rini Natalina Sitanggang Rini Widiyanti Rio Parulian Sitompul Rotua Sahat Pardamean Simanullang Roza Thohiri Safira Aurelia Irawan Saronom Silaban Selamat Triono Siska Sri Anggraini Situmeang, Chandra Sofia Lira Purba Sondang Aida Silalahi Sri Mutmainnah Sriwedari, Tuti Suci Ramadhani Suhairiani Suhairiani Suharianto , Joko Sumarno . Sumiati Pardede Susi Bayu Batunanggar Tapi Rumondang Sari Siregar Taufik Hidayat Tengku Marisa Thamrin Thohiri, Roza Tri Effiyanti Tuti Sriwedari Ulfa Nurhayani Vivi Afriliani Weny Nurwendari Weny Nurwendari Widya Arwita Yolanda Pratiwi Yuli Anastasya Br Sinuhaji