Factors That Influence The Level of Accounting Understanding of Stiema Students

Abstract

Accounting understanding is the level of understanding of the process of recording, reporting information on the financial position of an institution. This study aims to determine the effect of emotional intelligence, learning motivation, intellectual intelligence on the level of accounting understanding in STIEMA students. The population in this study were 438 STIEMA students in the 2019, 2020, and 2021 academic years. The number of samples taken in this study was 81 respondents using the slovin formula. The variables in this study are independent variables and dependent variables, the independent variables in this study are emotional intelligence, learning motivation, intellectual intelligence. The dependent variable in this study is accounting understanding. The results of this study indicate that emotional intelligence has a significant effect on the level of accounting understanding, this is indicated by a significant result of 0.021 <0.05. Learning motivation does not have a significant effect on the level of accounting understanding, this is indicated by a significant result of 0.139> 0.05. Intellectual intelligence has a significant effect on the level of accounting understanding, this is indicated by a significant result of 0.015 <0.05. The result of the coefficient of determination is 0.387. This shows that the variables of emotional intelligence, learning motivation, intellectual intelligence have a role of 38.7% together to be able to explain or describe the variable of accounting understanding. While the remaining 61.3% (100% - 38.7%) is explained by other variables that affect accounting understanding. Suggestions for students are able to improve intellectual intelligence by motivating themselves to always be optimistic, and eliminating laziness, especially eliminating laziness in practicing accounting questions, so that accounting understanding can also increase.