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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS Basic and Applied Accounting Research Journal Economic, Accounting Scientific Journal (CASH)
fauzi
Department Of Accounting, STIE Pembangunan Tanjungpinang, Indonesia
Humanities Economics, Econometrics & Finance Education Health Professions Public Health

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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; Muhammad Isa Alamsyahbana; 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 Adella Vilvany Afriyadi Aulia Dewi Gizta Charly Marlinda Dhea Amanda Aulia Putri Elvina Elvina Febri Ananda Hasnarika Hasnarika Hasnarika, Hasnarika Helen Juhli Edi S M Syafnur Melisa Melisa Muhammad Isa Alamsyahbana Novi Chandra Saputra Ranat Mulia Pardede Salihi Salihi Satria, Hendy Yanto, Meidi