IDEAS home Printed from https://ideas.repec.org/a/uii/jaaife/v22y2018i1p25-35.html
   My bibliography  Save this article

Faktor-Faktor Penentu Tingkat Pemahaman Mahasiswa Akuntansi

Author

Listed:
  • Ayu Chairina Laksmi
  • Raidho Satria Febrian

    (Fakultas Ekonomi, Universitas Islam Indonesia, Yogyakarta, Indonesia
    Fakultas Ekonomi, Universitas Islam Indonesia, Yogyakarta, Indonesia)

Abstract

Due to the current change and development of accounting in Indonesia, accounting students’ performance in terms of high Grade Point Average (GPA) alone is not enough. The students must also be able to show that they really understand accounting concepts. Thus far, higher education of accounting focuses more to theories which would be very different from the reality at work. As a consequence, the quality of accounting graduates is still far from what is being expected by the job market. This study aims to examine the effects of emotional intelligence, social intelligence, spiritual intelligence, learning behavior, secondary education background and college origin towards students’ level of understanding of accounting. A total of 100 respondents manually filled in questionnaires distributed in this study. The sampling method used was purposive sampling where only students from year 2013 were selected to be sampled. Data were analyzed by using multiple linier regression analysis. The results of the data analysis show that simultaneously, emotional intelligence, social intelligence, spiritual intelligence, learning behavior, middle school background and college origin, have a positive and significant effect on the students’ level of understanding of accounting with a significance value of 0.000

Suggested Citation

  • Ayu Chairina Laksmi & Raidho Satria Febrian, 2018. "Faktor-Faktor Penentu Tingkat Pemahaman Mahasiswa Akuntansi," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 22(1), pages 25-35, Juni.
    • Handle: RePEc:uii:jaaife:v:22:y:2018:i:1:p:25-35
    DOI: http://dx.doi.org/10.20885/jaai.vol22.iss1.art3
    as

    Download full text from publisher

    File URL: https://journal.uii.ac.id/JAAI/article/download/9137/8678
    Download Restriction: no
    File URL: https://journal.uii.ac.id/JAAI/article/view/9137/8678
    Download Restriction: no
    File URL: https://libkey.io/http://dx.doi.org/10.20885/jaai.vol22.iss1.art3?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:uii:jaaife:v:22:y:2018:i:1:p:25-35. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ana Yuliani (email available below). General contact details of provider: https://journal.uii.ac.id/JAAI/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.