Proceedings of the 17 th International Symposium on Management (INSYMA 2020)

Analysis of Factors Influencing the Understanding of International Financial Reporting Standard of Accounting Students in State Universities in Makassar

Authors
Suhartono, J. Majid, Yusdin, M. Iqbal, Firman
Corresponding Author
Yusdin
Available Online 31 January 2020.
DOI
https://doi.org/10.2991/aebmr.k.200127.067How to use a DOI?
Keywords
Learning behavior, emotional quotient, learning motivation, lecturer competence
Abstract
This study aims to determine the effect of learning behavior, emotional quotient, learning motivation, lecturer competency on an understanding of IFRS accounting students. The type of this research is quantitative research using primary data. The population in this study containing by students majoring in accounting UIN Alauddin Makassar, State University Makassar, and Hasanuddin University, the purposive sampling method was used in this study and obtained 240 respondents. Hypothesis testing using multiple regression. The results of this study show that simultaneously learning behavior, emotional quotient, learning motivation, lecturer competency have a positive and significant effect on the understanding of IFRS accounting students. Partially emotional quotient, learning motivation, lecturer competency have a positive and significant effect on the understanding of IFRS accounting students; however, learning behavior has a negative and significant effect on the understanding of IFRS accounting students.
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Volume Title
Proceedings of the 17 th International Symposium on Management (INSYMA 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
31 January 2020
ISBN
978-94-6252-892-5
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.200127.067How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Suhartono
AU  - J. Majid
AU  - Yusdin
AU  - M. Iqbal
AU  - Firman
PY  - 2020
DA  - 2020/01/31
TI  - Analysis of Factors Influencing the Understanding of International Financial Reporting Standard of Accounting Students in State Universities in Makassar
BT  - Proceedings of the 17 th International Symposium on Management (INSYMA 2020)
PB  - Atlantis Press
SP  - 325
EP  - 329
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200127.067
DO  - https://doi.org/10.2991/aebmr.k.200127.067
ID  - Suhartono2020
ER  -