Kecerdasan Emosional, Perilaku Belajar, Kompetensi Dosen dan Tingkat Pemahaman Akuntansi
Abstract
The purpose of the study was to obtain empirical evidence regarding the influence of emotional intelligence, learning behavior, and lecturer competence on the level of accounting understanding. The study involved students majoring in accounting for the 2016-2017 undergraduate program, Faculty of Economics and Business, Udayana University. The number of samples taken as many as 117 student respondents using purposive sampling method. Data was collected by means of a questionnaire. The analysis technique used is multiple linear regression analysis technique. The results of this study indicate that learning behavior and lecturer competence have a positive and significant effect on the level of accounting understanding. While emotional intelligence has no effect on the level of understanding of accounting.
Keywords: Emotional Intelligence; Learning Behavior; Lecturer Competence; Accounting Understanding Level.
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References
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Durgut, M., Gerekan, B., & Pehlivan, A. (2013). The Impact of Emotional Intelligence on the Achievement of Accounting Subject. International Journal of Business and Social Science, 4(13), 64–71
Fallan, L., & Opstad, L. (2014). Beyond Gender Performance in Accounting: Does Personality Distinction Matter?. Accounting Education : An International Journal, 23(4), 343–361. https://doi.org/10.1080/09639284.2014.930693
Gordon, L. M. (2001). High Teacher Efficacy as a Marker of Teacher Effectiveness in the Domain of Classroom Management.
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Khaledian, M., Amjadian, S., & Pardegi, K. (2013). The relationship between accounting students’ emotional intelligence (EQ) and test anxiety and also their academic achievements. European Journal of Experimental Biology, 3(2), 585–591.
Laksmi, R. A., & Sujana, I. K. (2017). Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Dan Kecerdasan Spiritual Berpengaruh Terhadap Pemahaman Akuntansi Pada Mahasiswa. E-Jurnal Akuntansi, 21(2), 1373–1399. https://doi.org/10.35449/jemasi.v13i1.40
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Long, C. S., Ibrahim, Z., & Kowang, T. O. (2014). An Analysis on the Relationship between Lecturers ’ Competencies and Students ’ Satisfaction. International Education Studies, 7(1), 37–46. https://doi.org/10.5539/ies.v7n1p37
Mayer, J. D., & Salovey, P. (1990). Emotional intelligence. Imagination, Cognition and Personality, 9(3), 185–211. https://doi.org/10.2190/DUGG-P24E-52WK- 6CDG
Mutia, A. (2015). Pengaruh Kecerdasan Emosional dan Perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi Mahasiswa (Studi Empiris Mahasiswa Akuntansi Perguruan Tinggi di Kota Padang). Wahana Riset Akuntansi, 3(2), 639–654.
Nonis, S. A., & Hudson, G. I. (2006). Academic Performance of College Students: Influence of Time Spent Studying and Working. Journal of Education for Business, 81(2), 151–159. https://doi.org/10.3200/JOEB.81.3.151-159
Nugraha, A. P. (2013). Pengaruh Kecerdasan Emosional dan Perilaku Belajar terhadap Tingkat Pemahaman Akuntansi (Studi Empiris pada Mahasiswa Akuntansi Universitas Jember). Skripsi Universitas Jember.
Pan, P., & Perera, H. (2012). Market relevance of university accounting programs : Evidence from Australia. Accounting Forum, 36(2), 91–108. https://doi.org/10.1016/j.accfor.2011.11.001
Quinn, M. A., & Rubb, S. (2005). The Importance of Education-Occupation Matching in Migration Decisions. Demography, 42(1), 153–167.
Phillips, F., Alford, S. J., & Guina, S. (2012). Illustrations in Financial Accounting Textbooks: Function and Placement Interact to Affect Student Learning. Issues in Accounting Education, 27(4), 999–1017. https://doi.org/10.2308/iace-50243
Rohmah, N. (2019). Pengaruh Kecerdasan Emosional, Perilaku Belajar, Dan Kompetensi Dosen Terhadap Pemahaman Akuntansi (Studi pada Mahasiswa Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Surakarta). (Doctoral Dissertation, IAIN Surakarta).
Saputra, K. T. W. (2018). Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual, Dan Kecerdasan Intelektual Terhadap Tingkat Pemahaman Akuntansi (Studi Empiris Pada Mahasiswa Prodi Akuntansi Universitas Negeri Yogyakarta). Jurnal Profita: Kajian Ilmu Akuntansi, 7(4).
Sugiyono. (2017). Metode Penelitian Bisnis. Bandung: Alfabeta.
Sumarsih. (2009). Implementasi Teori Pembelajaran Konstruktivistik Dalam Pembelajaran Mata Kuliah Dasar-Dasar Bisnis. Jurnal Pendidikan Akuntansi Indonesia, 8(1), 54–62.
Suwardjono. (2004). Perilaku Belajar di Perguruan Tinggi. Jurnal Akuntansi & Manajemen.
Wang, H. (2017). Research on Multiple Intelligences Theory and Its Enlightenment to Higher Education. Research on Modern Higher Education 3, 121–125. https://doi.org/10.24104/rmhe/2017.03.02010
Wardani, N. W. R., & Ratnadi, N. M. D. (2017). Pengaruh Kecerdasan Emosional, Kecerdasan Intelektual, Dan Perilaku Belajar Pada Tingkat Pemahaman Akuntansi. E-Jurnal Akuntansi, 20(2), 1133–1161. https://doi.org/10.24843/EJA.2017.v20.i02.p04
Zakiah, F. (2013). Pengaruh Kecerdasan Intelektual, Kecerdasan dan Kecerdasan Spiritual terhadap Pemahaman Akuntansi. Jurusan Akuntansi Fakultas Ekonomi Universitas Jember.
Brooks, J. G., & Brooks, M. G. (1993). In Search of Understanding: The Case for Constructivist Classrooms. Virginia: Association for Supervision and Curriculum Development.
Budiadi, D., & Sulistyawati, J. (2013). Pengaruh .Kompetensi Dosen, Self Efficacy, Locus of Control, Fasilitas .Pembelajaran terhadap Tingkat Pemahaman Mahasiswa .Akuntansi. Cahaya Aktiva, 03(01), 36–47.
Carmeli, A. (2003). The relationship .between emotional intelligence and. work attitudes, behavior and outcomes: An examination .among senior managers. Journal of Managerial. Psychology, 18(8), 788–813. https://doi.org/10.1108/02683940310511881
Cook, G. L., Bay, D., Visser, B., Myburgh, J. E., & Njoroge, J. (2011). Emotional intelligence: The role of accounting education and work experience. Issues in Accounting Education, 26(2), 267–286. https://doi.org/10.2308/iace-10001
Dewi, N. P. R. A., & Wirama, D. G. (2016). Kepercayaan Diri Memodeasi Pengaruh Kecerdasan Emosional dan Pengaruh Perilaku Belajar pada Tingkat Pemahaman Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 16(1), 615–644.
Durgut, M., Gerekan, B., & Pehlivan, A. (2013). The Impact of Emotional Intelligence on the Achievement of Accounting Subject. International Journal of Business and Social Science, 4(13), 64–71
Fallan, L., & Opstad, L. (2014). Beyond Gender Performance in Accounting: Does Personality Distinction Matter?. Accounting Education : An International Journal, 23(4), 343–361. https://doi.org/10.1080/09639284.2014.930693
Gordon, L. M. (2001). High Teacher Efficacy as a Marker of Teacher Effectiveness in the Domain of Classroom Management.
Hutaibat, K. A. (2012). Interest in the Management Accounting Profession : Accounting Students ’ Perceptions in Jordanian Universities. Asian Social Science, 8(3), 303–316. https://doi.org/10.5539/ass.v8n3p303
Kadir, A. (2018). Pengaruh Kompetensi Dosen Dan Motivasi Belajar Terhadap Kemampuan Analisis Statistika Mahasiswa Ftik IAIN Kendari. Al-Izzah: Jurnal Hasil-Hasil Penelitian, 13(1), 1–15.
Khaledian, M., Amjadian, S., & Pardegi, K. (2013). The relationship between accounting students’ emotional intelligence (EQ) and test anxiety and also their academic achievements. European Journal of Experimental Biology, 3(2), 585–591.
Laksmi, R. A., & Sujana, I. K. (2017). Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Dan Kecerdasan Spiritual Berpengaruh Terhadap Pemahaman Akuntansi Pada Mahasiswa. E-Jurnal Akuntansi, 21(2), 1373–1399. https://doi.org/10.35449/jemasi.v13i1.40
Lohanda, D., & Mustikawati, R. I. (2017). Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi, Pelatihan Penyusunan Laporan Keuangan Terhadap Pelaporan Keuangan UMKM. Jurnal Profita: Kajian Ilmu Akuntansi, 6(5), 1–20. http://journal.student.uny.ac.id/ojs/index.php/profita/article/view/13819/13344
Long, C. S., Ibrahim, Z., & Kowang, T. O. (2014). An Analysis on the Relationship between Lecturers ’ Competencies and Students ’ Satisfaction. International Education Studies, 7(1), 37–46. https://doi.org/10.5539/ies.v7n1p37
Mayer, J. D., & Salovey, P. (1990). Emotional intelligence. Imagination, Cognition and Personality, 9(3), 185–211. https://doi.org/10.2190/DUGG-P24E-52WK- 6CDG
Mutia, A. (2015). Pengaruh Kecerdasan Emosional dan Perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi Mahasiswa (Studi Empiris Mahasiswa Akuntansi Perguruan Tinggi di Kota Padang). Wahana Riset Akuntansi, 3(2), 639–654.
Nonis, S. A., & Hudson, G. I. (2006). Academic Performance of College Students: Influence of Time Spent Studying and Working. Journal of Education for Business, 81(2), 151–159. https://doi.org/10.3200/JOEB.81.3.151-159
Nugraha, A. P. (2013). Pengaruh Kecerdasan Emosional dan Perilaku Belajar terhadap Tingkat Pemahaman Akuntansi (Studi Empiris pada Mahasiswa Akuntansi Universitas Jember). Skripsi Universitas Jember.
Pan, P., & Perera, H. (2012). Market relevance of university accounting programs : Evidence from Australia. Accounting Forum, 36(2), 91–108. https://doi.org/10.1016/j.accfor.2011.11.001
Quinn, M. A., & Rubb, S. (2005). The Importance of Education-Occupation Matching in Migration Decisions. Demography, 42(1), 153–167.
Phillips, F., Alford, S. J., & Guina, S. (2012). Illustrations in Financial Accounting Textbooks: Function and Placement Interact to Affect Student Learning. Issues in Accounting Education, 27(4), 999–1017. https://doi.org/10.2308/iace-50243
Rohmah, N. (2019). Pengaruh Kecerdasan Emosional, Perilaku Belajar, Dan Kompetensi Dosen Terhadap Pemahaman Akuntansi (Studi pada Mahasiswa Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Surakarta). (Doctoral Dissertation, IAIN Surakarta).
Saputra, K. T. W. (2018). Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual, Dan Kecerdasan Intelektual Terhadap Tingkat Pemahaman Akuntansi (Studi Empiris Pada Mahasiswa Prodi Akuntansi Universitas Negeri Yogyakarta). Jurnal Profita: Kajian Ilmu Akuntansi, 7(4).
Sugiyono. (2017). Metode Penelitian Bisnis. Bandung: Alfabeta.
Sumarsih. (2009). Implementasi Teori Pembelajaran Konstruktivistik Dalam Pembelajaran Mata Kuliah Dasar-Dasar Bisnis. Jurnal Pendidikan Akuntansi Indonesia, 8(1), 54–62.
Suwardjono. (2004). Perilaku Belajar di Perguruan Tinggi. Jurnal Akuntansi & Manajemen.
Wang, H. (2017). Research on Multiple Intelligences Theory and Its Enlightenment to Higher Education. Research on Modern Higher Education 3, 121–125. https://doi.org/10.24104/rmhe/2017.03.02010
Wardani, N. W. R., & Ratnadi, N. M. D. (2017). Pengaruh Kecerdasan Emosional, Kecerdasan Intelektual, Dan Perilaku Belajar Pada Tingkat Pemahaman Akuntansi. E-Jurnal Akuntansi, 20(2), 1133–1161. https://doi.org/10.24843/EJA.2017.v20.i02.p04
Zakiah, F. (2013). Pengaruh Kecerdasan Intelektual, Kecerdasan dan Kecerdasan Spiritual terhadap Pemahaman Akuntansi. Jurusan Akuntansi Fakultas Ekonomi Universitas Jember.
Published
2022-02-26
How to Cite
LAMENG, Alexandro Aditya Dewa Bharata; DAMAYANTHI, I Gst Ayu Eka.
Kecerdasan Emosional, Perilaku Belajar, Kompetensi Dosen dan Tingkat Pemahaman Akuntansi.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 2, p. 549-561, feb. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/74590>. Date accessed: 04 nov. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i02.p20.
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