Pengaruh Kecerdasan Emosional, Kecerdasan Spritual Dan Kecerdasan Intelektual Terhadap Pemahaman Mata Kuliah Pengantar Akuntansi Dengan Perilaku Belajar Sebagai Variabel Moderasi Di PTN Dan PTS Kota Bengkulu

DOI: https://doi.org/10.21070/jas.v1i2.972

Author (s)


(1) * Pedi Riswandi   (Universitas Prof Hazairin, SH)  
        Indonesia
(2)  Idham Lakoni   (Universitas Prof Hazairin, SH Kota Bengkulu)  
        Indonesia
(*) Corresponding Author

Abstract


This research is constituted to investigate the effect of emotional intelligence, spiritual intelligence and intellect to the understanding of introductory accounting courses to study behavior as a moderating variable. This research method is survey by questionnaire is a research taking samples of 78 students in Universities and Colleges as a means of collecting basic data. Test equipment used to test the hypothesis is logistic regression and then the test results be interpreted. This research is expected to contribute fundamental knowledge for Higher Education in order to improve the level of understanding of students of economic faculties. The results using multiple regression analysis showed emotional intelligence and spiritual intelligence significantly influence the level of understanding of introductory accounting courses and learning influence significant influence as a moderating variable.



Keywords

Intelligence; Spiritual Intelligence; Intellectual Intelligence; Behavioral Learning; Comprehension Level Accounting Courses



Full Text: PDF



References


Ananto, Hersan. 2008. Pengaruh Kecerdasan Emosional dan Kecerdasan Spiritual terhadap Tingkat Pemahaman Akuntansi. Skripsi Fakultas Ekonomi Universitas Muhammadiyah Surakarta. Tidak Dipublikasikan.

Dwijayanti. 2009. Pengaruh Kecerdasan Emosional, Kecerdasan Intelektual dan Kecerdasan Sosial Terhadap Pemahaman Akuntansi. Skripsi Universitas Pembangunan Nasional Veteran. Jakarta

Ghozali, Imam. 2013. Aplikasi Analisis Multivariate Dengan Program SPSS. Badan Penerbit Universitas Diponegoro. Semarang

Goleman, Daniel. 2003. Emotional Intelligence. Jakarta: PT. Gramedia Pustaka Utama. Hanifah dan Syukriy, Abdullah. 2001. Pengaruh Perilaku Belajar Terhadap PrestasiAkademik Mahasiswa Akuntansi. Media Riset Akuntansi, Auditing, dan Informasi. Volume 1, No. 3, 63-86.

Khaerani dan Agung. 2014. Pengaruh Kecerdasan Intelektual, Emosional, Spritual Terhadap Tingkat Pemahaman Akuntansi. Program Studi Akuntansi Fakultas Ekonomi Universitas Muhammadiyah Semarang. Jurnal Maksimum Vol 4 No.1

Kristanti, Neni dan Mispiyanti. 2017. Pengaruh Kecerdasan Emosional, Kecerdasan Spritual Kecerdasan Intektual dan Perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi Mahasiswa di STIE Putra Bangsa Kebumen. Jurnal Fokus Bisnis. Vo. 16. No.01 pp. 80-99

Nuraini, Maya. 2007. Pengaruh Kecerdasan Emosional dan Minat Belajar Mahasiswa Akuntansi Terhadap Tingkat Pemahaman akuntansi. Jurnal BETA, Gresik

Singarimbun, Masri. 2011. Metode Penelitian Survai. : LP3ES Jakarta

Sugiyono. 2009. Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, dan R&D).Alfabeta. Bandung


Article View

Abstract views : 171 times | PDF files viewed : 254 times

Dimensions, PlumX, and Google Scholar Metrics

10.21070/jas.v1i2.972


Refbacks

  • There are currently no refbacks.


Copyright (c) 2017 Journal of Accounting Science

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.