Does Learning Behavior Moderate the Influence of Emotional Intelligence and Spiritual Intelligence on Vocational Accounting Students?
DOI:
https://doi.org/10.23917/varidika.v36i2.5906Keywords:
Emotional Intelligence, Spiritual Intelligence, Learning Behavior, Accounting UnderstandingAbstract
Inadequate comprehension of accounting among students in class X who specialize in accounting at a vocational school in Medan is the primary concern of this investigation. The objective of this investigation is to ascertain the influence of emotional intelligence on the understanding of accounting. (2). The influence of spiritual intelligence on the understanding of accountancy. (3). The influence of spiritual intelligence and emotional intelligence on the understanding of accountancy. (4). Is the relationship between emotional intelligence and accounting comprehension moderated by learning behavior? (5). Is the relationship between spiritual intelligence and accounting comprehension moderated by learning behavior? This investigation is retrospective. The population for this study consisted of all 140 students enrolled in the Vocational Accounting program in class X. The research included a sample of 140 students, and the sampling approach used was complete sampling. The information was gathered using research interviews and accounting exam queries. The research questionnaire underwent initial testing to assess its validity and reliability. However, the accounting comprehension test questions were not subjected to such testing as they were derived from a multiple-choice test found in a school textbook with a legitimate ISBN. Subsequently, the data underwent processing utilizing the SPSS version 25 software. The research findings indicated that Emotional Intelligence and Spiritual Intelligence had a favorable and substantial impact on Accounting Understanding, with the influence being controlled by Learning Behaviour.
Downloads
References
Aulia, P. G., Cahyono, D., & Nuha, G. A. (2020). Level of Accounting Understanding based on Intellectual Intelligence, Emotional Intelligence and Spiritual Intelligence. Journal of Business, Management and Accounting, 14(2), 1–4.
Benu, T. I. A., & Nugroho, P. I. (2021). The Influence of Emotional Intelligence and Learning Motivation on Learning Achievement with Accounting Understanding Level as an Intervening Variable. Journal of Professional Accounting, 12(1), 224. https://doi.org/10.23887/jap.v12i1.32829
Dewi, N. N. S. R. T., & Yogantara, K. K. (2018). The Influence of Emotional Intelligence on the Level of Accounting Understanding with Learning Behavior as a Moderator. Triatma Mulya College of Economics (STIE), 24(1), 107–111.
Edi Susanto, & Dian Efriyenti. (2024). The Influence of Intellectual Intelligence, Emotional Intelligence, and Spiritual Intelligence on Accounting Understanding in Batam City Students. Al-Kharaj: Journal of Economics, Finance & Islamic Business, 6(5), 5352–5366. https://doi.org/10.47467/alkharaj.v6i5.1679
Eliana, E., Nurhayati, N., Kesuma, I., Ivana, F., & Hasprilia, D. (2022). Emotional Intelligence, Spiritual Intelligence and Learning Behavior Influence the Level of Accounting Understanding in Accounting Students at STIES. Journal of Management and Accounting, 2(4)(87–99).
Febriansyah, E., Fraternesi, F., & Safitri, A. (2020). The Influence of Intellectual Intelligence, Emotional Intelligence, and Spiritual Intelligence on Understanding the Introduction to Accounting Course. EKOMBIS REVIEW: Scientific Journal of Economics and Business, 8(2), 160–170. https://doi.org/10.37676/ekombis.v8i2.1082
Gardner, H. (2003). Multiple intelligence. Interaksa.
Ghozali, I. (2012). Multivariate Analysis Application with IBM SPSS Program. Diponegoro University.
Halimah, N. I., & Trisnawati, R. (2022). The Influence of Emotional Intelligence, Intellectual Intelligence, Spiritual Intelligence, and Adversity Intelligence on the Level of Accounting Understanding (Case Study on Accounting Students in Surakarta). Journal of Economics and Business, 10(1), 326–335.
Hanum, I. M., Zainal, A., Gary, C., Sibarani, G. T., & Herliani, R. (2023). The Influence of Emotional Intelligence, Intellectual Intelligence and Learning Behavior on Accounting Understanding in Basic Accounting Subjects at SMKS Muhammadiyah 04 Medan. LIABILITIES (JOURNAL OF ACCOUNTING EDUCATION), 6(2), 46–58. https://doi.org/10.30596/liabilities.v6i2.14994
Ikhsan, F. N., Rispantyo, R., & Sunarti, S. (2020). The Effect of Emotional Intelligence Learning Behavior and Spiritual Intelligence on The Level of Accounting Understanding (Case Study at UNISRI, UNIBA and UNSA). Journal of Accounting and Information Technology Systems, 16(2), 154–162. https://doi.org/10.33061/jasti.v16i2.4424
Latifah, H., Ramdhany, M. A., & ... (2022). A Analysis of the Impact of Online Learning on Computer Accounting Subjects. Jurnal Penelitian, 22(4), 359–368. https://ejournal.upi.edu/index.php/JER/article/view/57540%0Ahttps://ejournal.upi.edu/index.php/JER/article/viewFile/57540/22717
Menne, F., Adil, S., & Asmena, N. (2020). The Effect of Emotional Intelligence and Learning Behavior on the Level of Accounting Understanding at Bosowa University Makassar. Mirai Management Journal, 4(2), 122–136.
Mulyana, Y., & Kurniawan, A. (2019). Accounting Student Leadership Behavior: A Dilemma. Journal of Accounting for Sustainable Society (JASS), 01, 112–125.
Permata, I., Asbari, M., Ariansyah, & Aprilia, M. (2024). The Influence of Intellectual Intelligence and Emotional Intelligence in the Perspective of Neuroscience in the World of Education. Journal of Information Systems and Management (JISMA), 3(2), 1–5. https://jisma.org/index.php/jisma/article/view/959
Rahmad, A. R., & Zelmiyanti, R. (2021). The Influence of Emotional Intelligence and Spiritual Intelligence towards the Understanding Level of Accounting. Icaess 2020, 192–199. https://doi.org/10.5220/0010356001920199
Ratnasari, S. L., Sari, W. N., Siregar, Y., Susanti, E. N., & Sutjahjo, G. (2022). The influence of intellectual intelligence, emotional intelligence, and spiritual intelligence on the level of accounting understanding of students in Batam City. 4(2019), 440–448. https://doi.org/10.20885/ncaf.vol4.art55
Riswandi, P., & Lakoni, I. (2017). The Influence of Emotional Intelligence, Spiritual Intelligence and Intellectual Intelligence on Understanding of Introductory Accounting Courses with Learning Behavior as a Moderating Variable at State and Private Universities in Bengkulu City. Journal of Accounting Science, 1(2), 143–154. https://doi.org/10.21070/jas.v1i2.972
Roflin, E., & Liberty, I. A. (2022). Kupas Tuntas Analisis Regresi Tunggal dan Ganda. NEM.
Sofyra, Sukartini, & Yossi Septriani. (2023). P The Influence of Emotional Intelligence, Learning Interest, and Learning Behavior on the Level of Basic Accounting Understanding (Case Study of Accounting Students at Padang State Polytechnic). Accounting Information System, Taxes, and Auditing, 2(1), 32–45. https://doi.org/https://doi.org/10.30630/aista.v2i1.31
Uran, R. R., Kase, E. B. S., & Adinuhgra, S. (2021). Students' Learning Behavior in Online Learning During the Covid-19 Pandemic (A Study Of Students' Learning Behavior in Grade IV of Elementary School 1 Oebobo Kupang in the 2020/2021 Academic Year). Selidik (Journal of Religious Education Research), 2(2), 50–65. https://doi.org/10.61717/sl.v2i2.54
Wardani, & Ratnadi. (2017). The Influence of Emotional Intelligence, Spiritual Intelligence, and Learning Behavior on the Level of Accounting Understanding. E-Journal of Accounting, 20, 988. https://doi.org/10.24843/eja.2018.v25.i02.p07
Wijaya, A. S., & Asana, G. H. S. (2019). The Influence of Emotional Intelligence, Intellectual Intelligence, and Spiritual Intelligence on The Level of Accounting Understanding of Accounting Study Program Students at STIE Triatma Mulya. 01(1), 63–75. https://doi.org/10.51713/jarac.v1i1.3
Zulpahmi, Sumardi, Widyanto, B., Sutilah, W. H., Nuraini, A., Luthfiati, N. A., & Hidayat, F. (2023). Improving Accounting Competence Through Accounting Certification Training. Nusantara Community Service Journal, 3(1), 63–70. https://doi.org/https://doi.org/10.35870/jpmn.v3i1.1001
Downloads
Submitted
Accepted
Published
Versions
- 10/01/2024 (3)
- 10/01/2024 (2)
- 10/01/2024 (1)
Issue
Section
License
Copyright (c) 2024 Yuli Anastasya Br Sinuhaji, Andri Zainal, Jufri Darma, Rini Herliani, Choms Gary Ganda Tua Sibarani
This work is licensed under a Creative Commons Attribution 4.0 International License.
