Antecedents of Accounting Understanding with Interest as a Moderating Variable in STIE Pembangunan Tanjungpinang Students

Helen (Department of Accounting, STIE Pembangunan Tanjungpinang, Indonesia)
Fauzi (Department of Accounting, STIE Pembangunan Tanjungpinang, Indonesia)
Muhammad Isa Alamsyahbana
Ranat Mulia Pardede (Department of Accounting, STIE Pembangunan Tanjungpinang, Indonesia)
Charly Marlinda (Department of Accounting, STIE Pembangunan Tanjungpinang, Indonesia)

Basic and Applied Accounting Research Journal
Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal

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.