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All Journal Basic and Applied Accounting Research Journal
Helen
Department of Accounting, STIE Pembangunan Tanjungpinang, Indonesia
Economics, Econometrics & Finance

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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 Charly Marlinda fauzi Muhammad Isa Alamsyahbana Ranat Mulia Pardede