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All Journal Jurnal Akuntansi dan Governance
Muhammad Ilham Pakkawaru
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Economics, Econometrics & Finance

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Determinan Pemahaman Akuntansi Selama Pandemi Covid-19 Ni Made Ayu Genitri; Jurana Jurana; Muhammad Ilham Pakkawaru
Jurnal Akuntansi dan Governance Vol 3, No 2 (2023): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.3.2.115-124

Abstract

Covid-19 as a global pandemic demands a change in the learning process to be carried out online. This change is expected to impact the level of understanding for students, including college students. This study aims to empirically examine it on accounting students during the pandemic. With quantitative method based on primary data, the population is the students of Tadulako University. And with nonprobability sampling technique, 79 samples were established. This study employs multiple linear regression. The results show that learning behavior, academic intelligence, and spiritual intelligence have significant positive impact on the level of understanding of accounting students both simultaneously and partially during the pandemic
Co-Authors Ni Made Ayu Genitri Nurdin, Jurana