PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL DAN PERILAKU BELAJAR TERHADAP PEMAHAMAN AKUNTANSI DILIHAT DARI PERSPEKTIF GENDER

Abstract

ABSTRACT

This study examines the effect of emotional quotient, IQ, and learning behavior on accounting comprehension. In this study there are 3 independent variables, namely emotional quotient, IQ, and learning behavior. And a dependent variable is accounting understanding. The population taken in this study were students from the Faculty of Economics and Business of the Islamic University of Malang. Data collection techniques in this study using an intentional sampling method. The tests used in this study are the f test, the R2 test, the t test, and the One Way Anova test. The results of this study indicate that the partially emotional quotient, the intelligence quotient. Biological learning significantly influences accounting comprehension and the difference in emotional intelligence between male and female sex signs is 0.001 <0.05 , IQ between male and female sex signs is 0000 <0,05, learning behavior Between female sex signs <0.001 And understanding of accounting between male and female sex signs is 0.001 <0.05. 0.000.

Keywords: Emotional Quotient, Intellectual Quotient, Learning Behavior, Accounting Understanding and Gender.