Pengaruh Komponen Kecerdasan Emosional pada Pemahaman Akuntansi

  • Made Sukma Mutiara Pramita Sari Fakultas Ekonomi dan Bisnis Universitas Udayana
  • Dewa Gede Wirama Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

Accounting education in college is intended to educate students to work as professional accountants with knowledge in accounting. Understanding of accounting is the process to understand accounting both as knowledge and as a process or practice. Understanding of accounting can be influenced by emotional intelligence of each individual. The purpose of this study is to determine the effect of the components of emotional intelligence on accounting understanding. This research was conducted at the Faculty of Economics and Business, Udayana University. The number of samples was 111 students, using non probability sampling methods. Data collection is conducted through a questionnaire. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis it was found that the components of emotional intelligence had positive effects on accounting understanding. The higher self-recognition, self-control, motivation, empathy and social skills, the higher the understanding of accounting.


Keywords: Accounting, emotional intelligence, accounting students.

Published
2019-07-10
How to Cite
SUKMA MUTIARA PRAMITA SARI, Made; WIRAMA, Dewa Gede. Pengaruh Komponen Kecerdasan Emosional pada Pemahaman Akuntansi. E-Jurnal Akuntansi, [S.l.], p. 485 - 490, july 2019. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/Akuntansi/article/view/47878>. Date accessed: 18 july 2019. doi: https://doi.org/10.24843/EJA.2019.v28.i01.p18.
Section
Artikel