Al-Buhuts (e-journal)
Vol. 19 No. 1 (2023): Al-Buhuts

Pengaruh Kecerdasan Emosional, Kecerdasan Sosial dan Kecerdasan Intelektual terhadap Pemahaman Akuntansi: Survei pada Mahasiswa Program Studi Akuntansi STIEM Bongaya Makassar

Yusriadi Hala (Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya)
Neng Indriyani (Sekolah Tinggi Ilmu Ekonomi YPUP)
Rostiaty Yunus (Sekolah Tinggi Ilmu Ekonomi YPUP)
Rezky Auliah (Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya)



Article Info

Publish Date
30 Jun 2023

Abstract

The aim of this research is to find out whether emotional intelligence, social intelligence and intellectual intelligence partially affect the understanding of accounting in students of the accounting study program at STIEM Bongaya Makassar. The data collection technique uses primary data obtained through a questionnaire using a purposive sampling technique. The population is all students of the STIEM Bongaya Makassar accounting study program, totaling 273 people, while the sample taken is 85 students. The results of the questionnaire have been tested for validity and reliability, and classical assumptions have been tested in the form of normality assumption tests, multicollinearity tests and heteroscedasticity tests. Methods of data analysis using multiple linear regression techniques. The results of the study show that first, emotional intelligence does not have a positive and significant effect on understanding accounting. Second, social intelligence has a positive but not significant effect on accounting understanding, third, intellectual intelligence has a positive but not significant effect on accounting understanding

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Journal Info

Abbrev

ab

Publisher

Subject

Economics, Econometrics & Finance

Description

Al-Buhuts (e-Journal) : is a biannual peer-reviewed journal published in June and Desember by Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo, Indonesia Print-ISSN 1907-0977, Online-ISSN 2442-823X Al-Buhuts (e-Journal) encompasses ...