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Soraya Soraya
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Journal : Eksos

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Determinan Tingkat Pemahaman Mahasiswa Akuntansi terhadap International Financial Reporting Standard Suherma, Linda; Soraya, Soraya
Eksos Vol 19 No 1 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i1.567

Abstract

This study aims to determine emotional intelligence, spiritual intelligence, learning behavior, and learning interest affect the level of understanding of accounting students about IFRS. This research is an empirical study on Accounting Department Students at the Pontianak State Polytechnic. The population of this research is the fourth semester students of the Diploma III study program at the Polytechnic Accounting Department. The variables observed/measured in this study were independent variables namely Emotional Intelligence (X1), Spiritual Intelligence (X2), Learning Behavior (X3), and Learning Interest (X4). While the devenden variable is the level of understanding of IFRS (Y). The research variables will be given a Likert scale of 1-5 with an assessment of the perception of statements from strongly disagree (scale 1) to strongly agree (scale 5). The data analysis technique in this study was quantitative analysis using data quality tests, classical assumption tests, hypothesis testing and multiple linear regression analysis with the SPSS program. The results of this study indicate that emotional intelligence, spiritual intelligence, learning behavior, and learning interest do not affect the level of students' understanding of IFRS. This is evidenced by the significance value of the t test (partial test) of the four independent variables which are above 0.05.
Co-Authors A. Octamaya Tenri Awaru Adhe S, Maulidya Agus Widodo Agustin, Noor Isti Agustina, Utari Ahmad Mustofa Aisyah, Noor Akbar Putra, Fajir Al Farizi, Zulham Ali Imran Arfianti Arfianti Arianto Arianto Asih, Hastin Atas Auliani, Firda Ayu, Welinda Dyah Azizah, Safira B2092151009, PERDHIANSYAH Cahyowati, Anik Darmawi Darmawi Darwis, M Eka Kumalasari Ekawaty, Dian Enos Lolang Fitri Wahyuni Hamidy, Muhammad Y. Hidayat, Nurohmat Ika Kurnia Indriani Ika Niswatin Budiarti Illahi, Fitrah Shafran Imsar Gunawan Indrayadi Indrayadi Indriani, Ika Kurnia Irham, Lalu M. Khairunnisa Khairunnisa Kurnia, Ika Kurniasih, Ninik Kusuma Agdhi Rahwana Linda Suherma Mahyus, Mahyus Manik Sunuantari Marhaeni Widiastuti, Tri Masithah, St. Mawan, M. Syafiudin Aris Mualimin Mualimin Muratno, Muratno Murti Puspita Rukmi Najah, Lulu Ah Natasari, Peni Sriwahyu Natasya, Cindy Nawangwulan, Kurniati Nindy Oktoriani, Ervita Nur Azizah Nur Istiqamah, Nur Nur, Uray M. Nurfatun, Nurfatun Nurul Sasmita, Nurul Nurus Soimah Nyipto Wibowo, Gentur Wahyu Oktoriani, Ervita Nindy Palupi, Nurul Azizah Putri Prasetyo, Henri Putri Lestari, Putri Rachmawati Rachmawati Rakhmat, Cece Ramadhan, Algi Rifalgi Rangkuti, Ina F. Ratna Sari Renata S, Adisty Radika Rianto, Leonov Riski, Akhmad Risti Rahmaniar Riza Alfian Safira Hasna Santi, Kussusanti Saswati, Risna Sawitri, Sari Sepang, Nurul Robbi Siti Uswatun Hasanah Siwi, Theresia Sri Widiastuti, Sri Suandi, Ipan Syafruddin Syafruddin Tashadi Tarmizi Wahyudi Wahyudi Wahyuni, Amaliyah Winarto Winarto Wirawan Adikusuma Yanti, Inda Hadi Yohanes Adi Nugroho Yuliana, Elsa Sari Yumassik, Abdul Mahmud Yusfik, Yusnita