The Influence of Emotional Intelligence, Learning Behavior, and Culture on Accounting Understanding
- DOI
- 10.2991/assehr.k.211130.091How to use a DOI?
- Keywords
- Emotional Intelligence; Learning Behavior; Culture; Accounting Understanding
- Abstract
This study aims to determine the effect of emotional intelligence, learning behaviour and culture on the accounting understanding of students of the Faculty of Economics and Business, Musamus University partially and simultaneously. The dependent variable in this study is understanding of accounting (Y), while the independent variable is emotional intelligence (X1), learning behaviour (X2), and culture (X3). The population of this study were accounting students at the Faculty of Economics and Business, Musamus University. The sample was selected using total sampling and obtained as many as 88 students. The research method used is quantitative research and for data analysis using multiple regression analysis. The results of the research showed that partially emotional intelligence has no effect on accounting understanding, it can be seen from the significance value of X1 of 0.137. Furthermore, learning behaviour has a positive effect on accounting understanding, seen from the significance value of X2 of 0.044. While culture has a negative effect on accounting understanding, seen from the significance value of X3 of 0.002. Simultaneously emotional intelligence, learning behaviour and culture together have an effect on accounting understanding, seen from the significance value of 0.006 <0.05.
- Copyright
- © 2021 The Authors. Published by Atlantis Press SARL.
- Open Access
- This is an open access article under the CC BY-NC license.
Cite this article
TY - CONF AU - Okto irianto AU - Salma Febrianti Rumatoras PY - 2021 DA - 2021/12/03 TI - The Influence of Emotional Intelligence, Learning Behavior, and Culture on Accounting Understanding BT - Proceedings of the International Joined Conference on Social Science (ICSS 2021) PB - Atlantis Press SP - 504 EP - 511 SN - 2352-5398 UR - https://doi.org/10.2991/assehr.k.211130.091 DO - 10.2991/assehr.k.211130.091 ID - irianto2021 ER -