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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
Pengaruh Kecerdasan Emosional Dan Kecerdasan Adversity Terhadap Tingkat Pemahaman Akuntansi Pada Mahasiswa Pendidikan Akuntansi Dengan Minat Belajar Sebagai Variabel Intervening Sibuea, Rahel May Carry; Sibarani, Choms Gary Ganda Tua; Zainal, Andri
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 A.W., Jumiadi Adek Cerah Kurnia Azis Afrida, Fenny Akmal Huda Nasution, Akmal Huda Ali Fikri Hasibuan Ani Sutiani Apira, Nadia Aqilah, Jihan Ayu, Putri Azizul Kholis Azizul Kholis, Azizul Br Sinuhaji, Yuli Anastasya Budiarta, Kustoro Budiarta, Kustoro Chairian Tomy Chairina Rizkianda Charles Fransiscus Ambarita Choms Gary Ganda Tua Sibarani Dadang Mulyana, Dadang Dede Ruslan Duma, Yesika Dwi Nur Indah Sari, Dwi Nur Indah Dwi Putra, Pasca Endang Pratiwi Erny Luxy D Purba Farza, T. Citra Nisa Farza, Tengku Citra Nisa Gaffar Hafiz Sagala Gaffar Hafz Sagala Ganda Tua Sibarani, Choms Gary Gary Ganda Tua Sibarani , Choms Gary Ganda Tua Sibarani, Choms Gultom, Anastasya Tifani Mutiara Hanu, La Harahap, Khairunisa Harahap, Khairunnisa Haryadi Haryadi - Haryadi Haryadi Haryadi Haryadi Haryani Pratiwi Sitompul Hasibuan, Novita Indah Hendra Saputra Hutabarat, Citra Yohana Ikhsan, Arfan Iskandar Muda Isti Maunida Hanum Isti Maunida Hanum Ivo Selvia Agusti Jabal Ahsan Jailani, Dahliana Jufri Darma Jumiadi A.W. Kartika, Venny Tritara Khairunnisa Harahap Khairunnisa Harahap La Hanu Lingga, Marni Lisyanto . Lubis, Rizky Amelia Zahrah Manalu, Ivana Thesa Navratilova Martin Yehezkiel Sianipar Marto Silalahi Maulana, Bagoes Miranda, Tengku Moulinda Dora Mubarok, Al Munawir Mulyana, Dadang Nainggolan, Felisha Patricia Nasirwan Nasirwan Nasirwan Nasirwan Ningsih, Ririn Setia Novita Indah Hasibuan Nugrahaningsih Nugrahaningsih Nurhayani, Ulfa Nurhayati Simatupang Nurwendari, Weny Parinduri, Ahmad Buchari Pasca Dwi Putra Pasca Dwi Putra Pasca Dwi Putra Pratiwi Sitompul, Haryani Pratiwi, Haryani Putra, Pasca Dwi Putri Rahmadani Sitorus Putri, Wildanin Haurin R. H. D. Nugrahaningsih Rahel May Carry Sibuea Ramdhansyah Ramdhansyah Ramdhansyah Ramdhansyah Ramdhansyah Rini Heriliani Rini Herliani Ritonga, Aslam Naufal Arrahman Rizkianda, Chairina Safira, Naisyadia Sagala, Gaffar Hafz Shah Zada, T. Muhammad Sibarani, Choms Gary Ganda Tua Sibarani, Choms Gary GT Sibuea, Rahel May Carry Silaban, Parida Simanjuntak, Ade Santa Simarmata, Laura Elsa Simatupang, Nurhayati Sitepu, Marrysabell Natalita Sitompul, Andreas Jones R Sitorus, Putri Rahmadani Sondang Aida Silalahi Sriwedari, Tuti Sriwedari, Tuti Suharianto , Joko Suhariyanto, Joko Sutiani, Ani Syahri, Fanny Nurhalyssa T. Muhammad Shah Zada Taufik Hidayat Tengku Citra Nisa Farza Thohiri, Roza Tondang, Cicih Kurnia Wati triadiarti, yulita Tuti Sriwedari Welly, Yerisma Weny Nurwendari Yusuf Jaya Sumantri