Faktor-Faktor Penentu Tingkat Pemahaman Akuntansi
Framework for the Development of Accounting Education Research which is promulgated by the American Accounting Association (AAA), state that special research for accounting education is a need. Tikollah et al. (2006) found that the degree of accounting knowledge is increased by emotional intelligenc...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Kristen Satya Wacana
2016-06-01
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| Series: | Jurnal Ekonomi dan Bisnis |
| Subjects: | |
| Online Access: | http://ejournal.uksw.edu/jeb/article/view/281 |
| _version_ | 1797641314030845952 |
|---|---|
| author | Edy Suprianto Septian Harryoga |
| author_facet | Edy Suprianto Septian Harryoga |
| author_sort | Edy Suprianto |
| collection | DOAJ |
| description | Framework for the Development of Accounting Education Research which is
promulgated by the American Accounting Association (AAA), state that special research for accounting education is a need. Tikollah et al. (2006) found that the degree of accounting knowledge is increased by emotional intelligence and students’ self-confidence. This study tries to evaluate the effect of emotional intelligence, study behavior, and culture to the degree of accounting knowledge that is moderated by self confidence. The research population is all of the students in Semarang. While the samples were collected using purposive sampling method. There are two criteria to
choose the samples; which are (1) student from the accounting department in sixth until eighth semester, and (2) the students in Sultan Agung Islamic University, Diponegoro University and Semarang State University. Based on these criteria, the samples are counted by 96 students. The result revealed that emotional intelligence and study behavior has a significant positive effect to the degree of accounting knowledge. Culture does not have a significant effect to the the degree of accounting knowledge. Moreover, the research could not provide evidence that self-confidence is a moderating variable to increase degree of accounting knowledge. |
| first_indexed | 2024-03-11T13:43:49Z |
| format | Article |
| id | doaj.art-f2195982a9924da883f36ff5868d18ae |
| institution | Directory Open Access Journal |
| issn | 1979-6471 2528-0147 |
| language | English |
| last_indexed | 2024-03-11T13:43:49Z |
| publishDate | 2016-06-01 |
| publisher | Universitas Kristen Satya Wacana |
| record_format | Article |
| series | Jurnal Ekonomi dan Bisnis |
| spelling | doaj.art-f2195982a9924da883f36ff5868d18ae2023-11-02T11:10:24ZengUniversitas Kristen Satya WacanaJurnal Ekonomi dan Bisnis1979-64712528-01472016-06-01183759010.24914/jeb.v18i3.281258Faktor-Faktor Penentu Tingkat Pemahaman AkuntansiEdy Suprianto0Septian Harryoga1Fakultas Ekonomi, Universitas Islam Sultan AgungFakultas Ekonomi, Universitas Islam Sultan AgungFramework for the Development of Accounting Education Research which is promulgated by the American Accounting Association (AAA), state that special research for accounting education is a need. Tikollah et al. (2006) found that the degree of accounting knowledge is increased by emotional intelligence and students’ self-confidence. This study tries to evaluate the effect of emotional intelligence, study behavior, and culture to the degree of accounting knowledge that is moderated by self confidence. The research population is all of the students in Semarang. While the samples were collected using purposive sampling method. There are two criteria to choose the samples; which are (1) student from the accounting department in sixth until eighth semester, and (2) the students in Sultan Agung Islamic University, Diponegoro University and Semarang State University. Based on these criteria, the samples are counted by 96 students. The result revealed that emotional intelligence and study behavior has a significant positive effect to the degree of accounting knowledge. Culture does not have a significant effect to the the degree of accounting knowledge. Moreover, the research could not provide evidence that self-confidence is a moderating variable to increase degree of accounting knowledge.http://ejournal.uksw.edu/jeb/article/view/281emotional intelligencestudy behaviourcultureaccounting knowledgeself-confidence |
| spellingShingle | Edy Suprianto Septian Harryoga Faktor-Faktor Penentu Tingkat Pemahaman Akuntansi Jurnal Ekonomi dan Bisnis emotional intelligence study behaviour culture accounting knowledge self-confidence |
| title | Faktor-Faktor Penentu Tingkat Pemahaman Akuntansi |
| title_full | Faktor-Faktor Penentu Tingkat Pemahaman Akuntansi |
| title_fullStr | Faktor-Faktor Penentu Tingkat Pemahaman Akuntansi |
| title_full_unstemmed | Faktor-Faktor Penentu Tingkat Pemahaman Akuntansi |
| title_short | Faktor-Faktor Penentu Tingkat Pemahaman Akuntansi |
| title_sort | faktor faktor penentu tingkat pemahaman akuntansi |
| topic | emotional intelligence study behaviour culture accounting knowledge self-confidence |
| url | http://ejournal.uksw.edu/jeb/article/view/281 |
| work_keys_str_mv | AT edysuprianto faktorfaktorpenentutingkatpemahamanakuntansi AT septianharryoga faktorfaktorpenentutingkatpemahamanakuntansi |