PENGARUH KECERDASAN AKUNTANSI TERHADAP PEMAHAMAN PELAJARAN AKUNTANSI

Abstract

ABSTRACT
The success of student life is not only influenced by intellectual
intelligence (IQ), but also influenced by other intelligence, namely emotional
intelligence (EQ). The purpose of this study was to determine whether emotional
intelligence affects the level of understanding of accounting. Emotional
intelligence is measured from self-recognition, self-control, motivation, empathy,
and social skills, while the level of understanding of accounting. The population
in this study were 95 students of accounting at SMKN 1 Malang. Population
sampling was 93. Data were obtained through a questionnaire method with a
Likert scale, which was adopted from the Salovey-Mayer Defining sample using
the Solvin method, while the analysis used multiple linear analysis methods. The
independent variables in this study are self-recognition, self-control, motivation,
empathy, and social skills; while the dependent variable is the level of students'
accounting understanding. Data obtained with the help of SPSS 13. software
Based on the results, of the five hypotheses presented, hypotheses 1, 2, and 3 were
accepted which stated that self-recognition, self-control, motivation had an effect
on students' level of accounting understanding. Whereas hypotheses 4 and 5 are
rejected which state that empathy and social skills do not affect the level of
understanding of accounting. Many emotional intelligence factors are influential
in individual life, in this case students. For example mental stress factors, social
environment, failure trauma, personal problems, activities outside campus (work),
culture, or it could be caused by student learning behavior. Keywords: Emotional
Intelligence (EQ), Accounting Understanding Level (GPA), self-recognition, selfcontrol, motivation, empathy, and social skills.
Keywords : emotional intelligence, level of understanding of accounting, selfrecognition, self-control, motivation, empathy, and social skills