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Nur Isnaini, Nur
SMA Islam Al Azhar 14 Semarang
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Journal : Jurnal Akuntansi

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PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI (STUDI PADA MAHASISWA AKUNTANSI SYARIAH UNIVERSITAS ISLAM NEGERI SALATIGA) Isnaini, Nur; Muryani, Dwi; Kabib, Nur
Jurnal Akuntansi Vol 10 No 2 (2024): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.10.2.84-98

Abstract

Through emotional intelligence, intellectual intelligence, and learning behavior, individuals can improve their understanding of accounting. Currently, with formal education on emotional intelligence and intellectual intelligence, it is expected that students can develop their ability to understand accounting concepts. Therefore, with a deep understanding of accounting, this encourages an increase in the quality of analysis and evaluation which can ultimately improve the efficiency of decision making and management of financial information. The purpose of this study was to determine whether there is an effect of emotional intelligence, intellectual intelligence, and learning behavior on the level of accounting understanding. This type of research uses quantitative methods with a sample of 127 respondents. The source of data obtained in this study was from distributing questionnaires. The update in this study is the addition of intellectual intelligence variables and the use of multiple intelligence theory and attribution theory. While the data analysis technique used in this study uses multiple linear regression analysis. The results of this study indicate that emotional intelligence has a positive and insignificant effect on the level of accounting understanding. Intellectual intelligence and learning behavior have a positive and significant effect on the level of accounting understanding.
Co-Authors Agus Santosa Anggraeni, Atika Dhiah Apdillah, Dicky Arfah, Siti Yuliaty Chansa Azura, Putri Dede Sugandi Estria, Suci Ratna Faidah, Nur Laely Firdaus, Muhammad Aulia Iqbal Fitria, Zidna Istighnaul Fulanah, Umi Happy Dwi Aprilina Ikhsan, Farhan Maulana Indana Lazulfa, Indana Isna Hikmawati Kabib, Nur Komsin, Nabila Karimah Kris Linggardini Kusumantri, Megarini Larasaty, Dwi Lina Yulianti Lubis, Lili Khairani Azhari Manal, Sahlul Marta, Arnia Sactya Maulana, Muchammad Fariq Muryani, Dwi Musthofa, Malik Mustiah Yulistiani muzaenah, tina Nafi’ah, Jamilatun Ningsih, Aditiana Nur Jannah Oktaviani, Anggun Putri, Devi Amelia Putri, Elok Kharisma Ramdani, Meida Laely Ratnasari Ratnasari raudatul jannah Reni Purwo Aniarti Rifqi, Moch. Zainul Rustam Abd. Rauf Safitri, Wulan Ali Saharani, Fina Aulia Saputra, Muhammad Helmi Agung Saputra, Muhammad Helmi Agung Sari, Dhea Septian Meta Sholihah, Mar'atus Siagian, Zairul Abdi Siti Fatimah Azzahra Sumaryani, Sri Susana Widyaningsih Titiek Suhardi Haripurnomo Kushadiwijaya Hidayati Titik Kusumawinakhyu Yunita Khusnul Khotimah Yusuf Amrozi Zuraidah, Dea Nur