The Factors Which Influence Accounting Students Understanding with Spiritual Intelligence as Moderating Variable (An Empirical Study on the student of USU, UNIMED, and UINSU)
- 10.2991/ebic-17.2018.27How to use a DOI?
- Accounting Understanding; Self-recognition; Self-control; Motivation; Empathy; Social Skill; Learning Behavior; Spiritual Quotient
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.
- © 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 - 10.2991/ebic-17.2018.27 ID - Listya2018/01 ER -