The Effect of Learning Behavior, Learning Motivation, Intelectual Intelligence (IQ) and Emotional Intelligence on Accounting Understanding
- 10.2991/aebmr.k.220602.053How to use a DOI?
- Learning Behaviour; Learning Motivation; Intellectual Intelligence; Emotional Intelligence
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.
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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 - 10.2991/aebmr.k.220602.053 ID - Winitasari2022 ER -