Proceedings of the 1st Economics and Business International Conference 2017 (EBIC 2017)

The Factors Which Influence Accounting Students Understanding with Spiritual Intelligence as Moderating Variable (An Empirical Study on the student of USU, UNIMED, and UINSU)

Authors
Khanti Listya, Idhar Yahya, Erwin Abu Bakar
Corresponding Author
Khanti Listya
Available Online January 2018.
DOI
https://doi.org/10.2991/ebic-17.2018.27How to use a DOI?
Keywords
Accounting Understanding; Self-recognition; Self-control; Motivation; Empathy; Social Skill; Learning Behavior; Spiritual Quotient
Abstract

The objective of the research was to analyze the factors influencing accounting students to understand accounting with spiritual quotient as the moderating variable (an empirical study on Students of University of Sumatera Utara (USU), State University of Medan (UNIMED), and State Islamic University of Sumatera Utara (UINSU)). This is a causal associative research. The population of the research was 458 students majoring in accounting. The samples were determined by cluster random sampling method and taken by using incidental random sampling technique. The samples were determined by proportional calculation. The data were primary data obtained through questionnaires from 139 respondents consisting of 69 accounting students from USU, 47 accounting students from UNIMED and 23 sharia accounting students from UINSU. The data were analyzed using multiple regression analysis method and residual testing. The results showed that self-recognition, self-control, motivation, empathy, social skills, and learning behavior simultaneously had a significant positive influence on USU, UNIMED and UINSU students to understand of accounting. Partially, self-recognition, self-control, motivation, empathy, and social skill did not have any influences on USU, UNIMED and UINSU students to understand accounting while learning behavior had a significant influence on USU, UNIMED, and UINSU students to understand accounting. Spiritual quotient was the moderating variable that could strengthen the correlation of self-recognition, self-control, motivation, empathy, social skill, and learning behavior with USU, UNIMED and UINSU students to understand accounting.

Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 1st Economics and Business International Conference 2017 (EBIC 2017)
Series
Advances in Economics, Business and Management Research
Publication Date
January 2018
ISBN
978-94-6252-470-5
ISSN
2352-5428
DOI
https://doi.org/10.2991/ebic-17.2018.27How to use a DOI?
Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Khanti Listya
AU  - Idhar Yahya
AU  - Erwin Abu Bakar
PY  - 2018/01
DA  - 2018/01
TI  - The Factors Which Influence Accounting Students Understanding with Spiritual Intelligence as Moderating Variable (An Empirical Study on the student of USU, UNIMED, and UINSU)
BT  - Proceedings of the 1st Economics and Business International Conference 2017 (EBIC 2017)
PB  - Atlantis Press
SP  - 169
EP  - 175
SN  - 2352-5428
UR  - https://doi.org/10.2991/ebic-17.2018.27
DO  - https://doi.org/10.2991/ebic-17.2018.27
ID  - Listya2018/01
ER  -