Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, dan Minat Belajar terhadap Tingkat Pemahaman Akuntansi (Studi Kasus pada Mahasiswa Widya Gama Lumajang)

Authors

  • Ninta Laila Rahmadina Institut Teknologi dan Bisnis WIdya Gama Lumajang
  • Noviansyah Rizal Institut Teknologi dan Bisnis WIdya Gama Lumajang
  • Khoirul Ifa Institut Teknologi dan Bisnis WIdya Gama Lumajang

Keywords:

Intellectual Intelligence, Emotional Intelligence, Interest in Learning, Level of Accounting Understanding

Abstract

The aim of this research is to test the influence of intellectual intelligence, emotional intelligence and learning interest on the level of accounting understanding and to obtain empirical evidence. The population in this study consists of accounting students of the class of 2020 Widya Gama Lumajang. By using the theoretical foundations of behavioral accounting research. The respondents of this research were 55 students majoring in accounting out of 121 accounting students of the class of 2020 at ITB Widya Gama Lumajang campus. The sampling technique uses
non-probability sampling. The data collection method uses an online questionnaire. The test instrument was analyzed using validity and reliability tests. The classical assumption test uses the
normality test, multicollinearity test and heteroskedasticity test. The data analysis technique in this research is multiple linear regression analysis using SPSS version 26 program. The results of
this research show that intellectual intelligence and emotional intelligence have a positive and significant effect on the level of accounting understanding of students, while the variable learning interest has a positive and significant effect.

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Published

2024-06-28

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Articles