The Effect of Learning Behavior on the Level of Understanding of Accounting with Emotional Intelligence as a Moderating Variable
Abstract views: 84
,
PDF (Bahasa Indonesia) downloads: 100
Abstract
This study aims to investigate whether understanding in accounting can be affected by learning behavior patterns. In addition, this study also aims to identify a possible relationship between learning behavior patterns and the level of understanding in accounting, taking into account the moderating effect of emotional intelligence. The method used in this study was convenience sampling, with a total sample of 86 respondents who were students of the Accounting study program at Sarjaniwiyata Tamansiswa University. The data taken for this study is primary data obtained through a questionnaire containing the responses from the respondents. The analysis technique applied is path analysis, where learning behavior serves as the independent variable, the level of understanding of accounting as the dependent variable, and emotional intelligence as the moderator variable. The results of the analysis show that learning behavior has the potential to influence the level of understanding of accounting. In addition, emotional intelligence also has the potential to moderate the influence between learning behavior and learning interest on the level of understanding of accounting. This finding has important implications in the context of this research.
Downloads
References
Ardiansyah, M. F., & Susilowati, E. (2018). Analisis Perilaku Belajar Dan Minat Belajar Terhadap Pemahaman Akuntansi Dengan Kecerdasan Intelektual Sebagai Variabel Intervening (Studi Pada Mahasiswa S1 Akuntansi Periode 2017–2018 UPN “Veteran” Jawa Timur). https://doi.org/10.30596/jakk.v4i1.6908
Rokhana, L. A., & Sutrisno, S. (2016). Pengaruh Kecerdasan Emosional, Perilaku Belajar, Dan Minat Belajar Terhadap Tingkat Pemahaman Akuntansi. (Studi Empiris Pada Mahasiswa Akuntansi Fakultas Ekonomika Dan Bisnis UNTAG Semarang). Media Ekonomi Dan Manajemen, 31(1). http://dx.doi.org/10.24856/mem.v31i1.282
Guntoro, D., Amin, M., & Sari, A. F. K. (2022). Pengaruh Perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi dengan Minat Belajar dan Kepercayaan Diri Sebagai Pemediasi (Studi pada Mahasiswa Akuntansi FEB Universitas Islam Malang). e_Jurnal Ilmiah Riset Akuntansi, 11(12). https://jim.unisma.ac.id/index.php/jra/article/view/18071
Suprianto, E., & Harryoga, S. (2015). Faktor-faktor penentu tingkat pemahaman akuntansi. Jurnal Ekonomi dan Bisnis, 18(3), 75-90. https://ejournal.uksw.edu/jeb/article/download/281/247/538
Aulia, A., & Subowo, S. (2016). Pengaruh Pengendalian Diri, Motivasi, dan perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi Mahasiswa. Economic Education Analysis Journal, 5(1). https://journal.unnes.ac.id/sju/index.php/eeaj/article/view/10009
Narindra, A. A., Mayun, N., & Budiasih, I. G. A. N. (2018). Pengaruh Perilaku Belajar Pada Tingkat Pemahaman Akuntansi Dengan Minat Belajar Dan Kepercayaan Diri Sebagai Pemediasi. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 7(3), 903-930. https://doi.org/10.24843/EEB.2018.v07.i03.p10
Fanikmah, D. A., & Kurnia, K. (2016). Pengaruh kecerdasan emosional dan minat belajar terhadap tingkat pemahaman akuntansi. Jurnal Ilmu dan Riset Akuntansi (JIRA), 5(7). http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/1847
Pratiwi, N. M. S., Novitasari, N. L. G., & Widhiastuti, N. L. P. (2021). Pengaruh tingkat pemahaman akuntansi, fungsi badan pengawas, profesionalisme, dan etika kepemimpininan terhadap kualitas laporan keuangan lpd. KARMA (Karya Riset Mahasiswa Akuntansi), 1(1). https://e-journal.unmas.ac.id/index.php/karma/article/view/1633
Copyright (c) 2024 Maria Yunita Hendriyani Radu, Dewi Kusuma Wardani
This work is licensed under a Creative Commons Attribution 4.0 International License.
