Proceedings of the International Conference on Economics and Business Studies (ICOEBS 2022)

The Effect of Learning Behavior, Learning Motivation, Intelectual Intelligence (IQ) and Emotional Intelligence on Accounting Understanding

Authors
Niken Ayu Winitasari1, Banu Witono*, 1
1Faculty of Economics and Business, Universitas Muhammadiyah Surakarta
*Corresponding author. Email: bw257@ums.ac.id
Corresponding Author
Banu Witono
Available Online 13 June 2022.
DOI
https://doi.org/10.2991/aebmr.k.220602.053How to use a DOI?
Keywords
Learning Behaviour; Learning Motivation; Intellectual Intelligence; Emotional Intelligence
Abstract

The objective of the study is to describe the relationship between learning behavior, learning motivation, intellectual intelligence, and emotional intelligence and accounting understanding with a sample of the students of the Accounting Department, School of Economics and Business, Universitas Muhammadiyah Surakarta UMS), Central Java Indonesia. The study used primary data. Data collection technique distributed the questionnaires to accounting students in the 2017-2019 academic year. The sample used 86 accounting students. The study applied quantitative data analysis with normality, the multicollinearity assumption test, heteroskedasticity test, multiple linear regression analysis, hypothesis testing, and coefficient of determination (R2) test. The research results show that (1) learning behavior has no effect on accounting understanding, (2) learning motivation has an effect on accounting understanding, (3) intellectual intelligence has an effect on accounting understanding, and (4) emotional intelligence has no effect on accounting understanding.

Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article distributed under the CC BY-NC 4.0 license.

Download article (PDF)

Volume Title
Proceedings of the International Conference on Economics and Business Studies (ICOEBS 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
13 June 2022
ISBN
978-94-6239-582-4
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.220602.053How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article distributed under the CC BY-NC 4.0 license.

Cite this article

TY  - CONF
AU  - Niken Ayu Winitasari
AU  - Banu Witono
PY  - 2022
DA  - 2022/06/13
TI  - The Effect of Learning Behavior, Learning Motivation, Intelectual Intelligence (IQ) and Emotional Intelligence on Accounting Understanding
BT  - Proceedings of the International Conference on Economics and Business Studies (ICOEBS 2022)
PB  - Atlantis Press
SP  - 404
EP  - 410
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220602.053
DO  - https://doi.org/10.2991/aebmr.k.220602.053
ID  - Winitasari2022
ER  -