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All Journal Diklat Review : Jurnal manajemen pendidikan dan pelatihan International Journal of Economics, Business and Accounting Research (IJEBAR) Community Development Journal: Jurnal Pengabdian Masyarakat Academia Open Journal of Innovation in Educational and Cultural Research Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Pengabdian kepada Masyarakat International Journal of Social Science Batara Wisnu : Indonesian Journal of Community Services Smart Society: Community Service and Empowerment Journal Journal of Innovation Research and Knowledge Jurnal Pengabdian Mandiri PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS Prosiding University Research Colloquium Media Bina Ilmiah e-Jurnal Apresiasi Ekonomi Basic and Applied Accounting Research Journal International Journal of Management Research and Economics Jurnal Pengabdian Kepada Masyarakat Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia International Journal of Community Engagement and Development JPEMAS: Jurnal Pengabdian Kepada Masyarakat Summa : Journal of Accounting and Tax Jurnal Pengabdian, Pembelajaran dan Pemberdayaan Ekonomi Masyarakat (JP3EM)
Charly Marlinda
Department Of Accounting, STIE Pembangunan Tanjungpinang, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Public Health Social Sciences Other

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Journal : Basic and Applied Accounting Research Journal

 1 
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 Abriyoso, Octojaya Afrili, Roland Dika Agus Saputra Agusven, Tubel Alamsyahbana, M. Isa Amang, Mohamad Aprilia, Dianti Arga Aprial Saputra Armansyah Armansyah Armansyah Aulia Dewi Gizta Azra Ayue Binti Abdul Rahman Bety Lestari Chartady, Rachmad Dea Natassa Dedek Indah Sari Dela Puspita Sari Desrianti, Geaby Dhea Amanda Aulia Putri Dwi Septi Haryani Encik Azizah FAUZI Fauzi Fauzi Friassantano, Risgar Furbani, Adelya Dwi Helen Hulu, Friska Ibrahim, Andika Noor Imran Ilyas Indriaty, Novica Jacky, Jacky Jillyana, Marcelia Kurnia, Sri Lase, Erni Wati Lidya, Marina MARIA BINTANG Masyitah As Sahara Masyitah As Sahara Meidina, Meidina Melisa Melisa Michelle, Michelle Mohammad Sofyan MOHAMMAD SOFYAN Muhammad Isa Alamsyahbana Muhammad Reza Syaputra Murniati, Yulis Nanda Kristia Santoso Novi Chandra Saputra Novica Indriaty Nurul Despurnama Sary Pardede, Ranat Mulia Putri Dwi Novrina Putri, Anggit V. Raja Yulianita Sarazwati Ranat Mulia Pardede Ranti Utami Ranti Utami Reformeizi, Muhammad Wahyu Resti Herlia Dwijayanti Risa, Diana Risnawati Risnawati Risnawati Risnawati Rotuah.S, Ricky Marthin Sahara, ⁠Masyitah As Salihi Salihi Salihi, Salihi Salsabil Nabila Arifin Sambodo, Bambang Sandra, Evita Saputra, Eko Murti Saputri, Eziwanda Sari Wahyunie Satria, Hendy Satriadi Satriadi Satriadi Satriadi Satriadi Satriadi, S Satriadi, Satriadi Savitri, Laras Ayu Shohehuddin Shohehuddin Sitepu, Andres Putranta Sonyatina Capriani Sri Kurnia Sri Kurnia Syarifah Saphira Amelia Telaumbanua, Isihati Tommy Munaf Tubel Agusven Tuzzohra, Fatimah Utami, Ranti Wahyunie, Sari Wardana, Nikolaus Daka Wong, Yi Yanto, Meidi