Pengaruh Kecerdasan Emosional, Gaya Belajar Visual, Gaya Belajar Auditorial dan Gaya Belajar Kinestetik Pada Tingkat Pemahaman Akuntansi
Abstract
The level of one's accounting understanding can be influenced by emotional intelligence, visual learning styles, auditory learning styles and kinesthetic learning styles that exist within students. The purpose of the study was to determine the effect of emotional intelligence, visual learning style, auditory learning style and kinesthetic learning styles on the level of understanding of accounting. The research was conducted at the Faculty of Economics and Business, Udayana University. Respondents were 171 students majoring in accounting undergraduate program 2015 were determined by the probability sampling method. Data were analyzed by multiple linear regression. Based on the results of the analysis, emotional intelligence has a positive effect on the level of accounting understanding. This shows that the better the emotional intelligence possessed by students causes the level of understanding of accounting increases. Visual learning style, auditory learning style, and kinesthetic learning style have a positive effect on the level of understanding of accounting, this shows the better the learning style, the higher the level of understanding of accounting. The implications of the results of this study support a cognitive theory which states the level of understanding of accounting are influenced by internal factors, namely emotional intelligence, visual learning style, auditory learning style, and kinesthetic learning style.
Keywords: Understanding; Intelligence; Learning Style
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References
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Syofyan, R., & Siwi, M. K. (2018). The Impact of Visual, Auditory, and Kinesthetic Learning Styles on Economics Education Teaching. Advances in Economics, Business and Management Research, 57(1), 642–649. https://doi.org/10.2991/piceeba-18.2018.17
Thomas, W. (2002). Factors Influencing Student Learning in Introductory Accounting Classes : A Comparison of Traditional and Nontraditional Students. Issues in Accounting Education, 13(2), 357–374.
Tucker, M. (2014). Accounting of EI : Does Emotional Intelligence Predict Greater Intercultural Growth. Journal of International Business and Cultural Studies, 8(2), 20.
Visser, B. (2015). Emotional Intelligence: The Role of Accounting Education and Work Experience. Issues in Accounting Education, 26(2), 1–12.
Ardila, N., Buwono, S., & Rosyid, R. (2015). Pengaruh Gaya belajar Terhadap Belajar Akuntansi Siswa SMAN 1. Jurnal Pendidikan Dan Pembelajaran, 4(4), 1–20.
Ariantini, K. M., Sujana, E., & Herawati, N. T. (2014). Pengaruh Kecerdasan Emosional dan Minat Membaca terhadap Tingkat Pemahaman Akuntansi dengen Kepercayaan Diri sebagai Variabel Moderasi. Journal S1 Akuntansi Universitas Pendidikan Ganesha, 2(1), 1–20.
Arif, B. (2017). Pengaruh Gaya Belajar Tehadap Pemahaman Dasar Akuntansi Mahasiswa. Jurnal Universitas Lampung, 1(1), 1–20.
Artana, B. (2014). Pengaruh Kecerdasan Intelektual (IQ), Kecerdasan Emosional (EQ), Kecerdasan Spritual (SQ), dan Perilaku Belajar terhadap Pemahaman Akuntansi. E-Journal S1 Akuntansi Universitas Pendidikan Ganesha, 2(1), 54–56.
Bire, A. L., Geradus, U., & Bire, J. (2014). Pengaruh Gaya Belajar Visual, Auditorial, Dan Kinestetik Terhadap Tingkat Pemahaman Akuntansi dan Prestasi Belajar Siswa. Jurnal Pendidikan, 44(2), 168–178.
Brackett, M. A., Rivers, S. E., & Salovey, P. (2011). Implicational for Personal, Sosial, Academic, and Work Place Success. The Journal of Sosial and Personality Psichology Compass, 5(1), 88–103.
Chen, C., Jones, K. T., & Xu, S. (2018). The Association Between Students’ Style of Learning Preferences, Social Presence, Collaborative Learning and Learning Outcomes. Journal of Educators Online, 15(1). https://doi.org/10.9743/jeo2018.15.1.3
Dewi, N. P. R. A., & Wirama, D. G. (2016). Kepercayaan Diri Sebagai Pemoderasi Pengaruh Kecerdasan Emosional dan Perilaku Belajar Pada Tingkat Pemahaman Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 16(1), 615–644.
Fred, P., Guina, S., & Alford, S. (2012). Illustrations in Financial Accounting Textbooks : Function and Placement Interact to Affect Student Learning. Issues in Acounting Education, 27(4), 999–1017.
Ihsan, D., & Diem, C. D. (2016). The learning styles and language learning strategies of the EFL students at tertiary level. Journal of Education, 4(1), 12–24.
Isnaeni, F. S. (2017). Pengaruh Gaya Belajar Visual, Auditori, Dan Kinestetik Terhadap Prestasi Belajar Siswa. Jurnal Universitas Negeri Yogyakarta, 1(1), 1–12.
Junifar, N. (2015). Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual, dan Perilaku Belajar terhadap Tingkat Pemahaman Akuntansi. Jurnal Ilmu Dan Riset Akuntansi, 4(10), 1–20.
Khajeh, N., Naami, A., Beshlideh, K., Esmaeil, S., & Sheikh, H. (2014). Effects of emotional intelligence education on interpersonal conflict and work- family facilitation in an industrial company ’ s staff. European Journal of Accounting, Auditing and Finance Research, 2(3), 3166–3175.
Khalid, H. (2011). Priciples of Poultry Science Poulry Industry. Journal Diyala University, 1(2), 62.
Kustiani, L., & Brihandhono, A. (2017). The Relation of Learning Styles, Learning Interests and Learning Methods Used by Students with the Level of Emotional Intelligence and Grade among Students: Case Study of Economy Class at Smk Ma’arif Malang, Indonesia. Mediterranean Journal of Social Sciences, 8(5), 19–29. https://doi.org/10.1515/mjss-2017-0020
Nath, S., Soumitra, G., & Shymanta, D. (2015). Relationship Between Intelligence, Emotional Intelligence and Academic Perfomance Among Medical Interns. Open Journal of Psychiatry and Allied Science, 1(6), 96–100. https://doi.org/10.5859/2394-2061.2015.00004.X.
Nzesei, M. M. (2015). A Correlation Study Between Learning Styles and Academic Performance. Journal of Psych, 1(1), 70–89.
Peker, M., & Mirasyedioglu, S. (2008). Preservice Elementary School Teachers Learning Styles and Attitudes Towards Mathematics. Eurasian Journal of Mathematics, Science, and Technology Education, 4(1), 21–26.
Polat, Y., Peker, A. A., Özpeynirci, R., & Duman, H. (2015). The Effect of Learning Styles of Accounting Education Students on their Performance: A Field Study. Social and Behavioral Sciences, 174(1), 1841–1848. https://doi.org/10.1016/j.sbspro.2015.01.846
Pratiwi, D. (2014). Gaya Belajar Dominan Pada Siswa Berprestasi Dalam Kegiatan Siswa Yang Memiliki Gaya Belajar Di SD Negeri 2 Gombong Tahun Ajaran 2013/2014. Jurnal FKIP, 7(3), 1–20.
Ramlah. (2014). Pengaruh Gaya Belajar Dan Keaktifan Siswa Terhadap Pemahaman Akuntansi (Survey Pada SMP Negeri di Kecematan Klari Kabupaten Karawang). Jurnal Ilmiah, 1(3), 1–20.
Salehi, M. (2016). A Study of The Effect of Education and Academic Environment on Emotional Intelligence on Accounting Student in Iran. International Education Studies, 9(1), 182–188.
Santoso, A. L. (2018). Emotional Intelligence and Job Performance of Accounting Students Undertaking Internships. Journal of Management and Marketing Review, 3(1), 40–47.
Satria, M. R. (2017). Pengaruh Kecerdasan Emosional Terhadap Tingkat Pemahaman Akuntansi pada Mahasiswa Akuntansi di Kota Bandung. Jurnal Amwaluna, 1(1), J. Amwaluna.
Shoemaker, N., Austin, S. F., & Kellu, M. (2015). Emphasis On Differences Between Majors. Journal of College Teaching & Learning, 12(4), 223–230.
Sinarti, S., & Sari, U. D. M. (2019). The Influence of Emotional Intelligence on the Accounting Comprehension: Gender Based Study. Journal of Applied Managerial Accounting, 1(1), 30–36. https://doi.org/10.30871/jama.v1i1.1236
Syofyan, R., & Siwi, M. K. (2018). The Impact of Visual, Auditory, and Kinesthetic Learning Styles on Economics Education Teaching. Advances in Economics, Business and Management Research, 57(1), 642–649. https://doi.org/10.2991/piceeba-18.2018.17
Thomas, W. (2002). Factors Influencing Student Learning in Introductory Accounting Classes : A Comparison of Traditional and Nontraditional Students. Issues in Accounting Education, 13(2), 357–374.
Tucker, M. (2014). Accounting of EI : Does Emotional Intelligence Predict Greater Intercultural Growth. Journal of International Business and Cultural Studies, 8(2), 20.
Visser, B. (2015). Emotional Intelligence: The Role of Accounting Education and Work Experience. Issues in Accounting Education, 26(2), 1–12.
Published
2020-01-14
How to Cite
PRAMESTI, Ni Made Inten; RATNADI, Ni Made Dwi.
Pengaruh Kecerdasan Emosional, Gaya Belajar Visual, Gaya Belajar Auditorial dan Gaya Belajar Kinestetik Pada Tingkat Pemahaman Akuntansi.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 1, p. 130 - 146, jan. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/50796>. Date accessed: 04 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i01.p10.
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