Proceedings of the 7th Regional Accounting Conference (KRA 2020)

Can the Internal Locus of Control as a Moderating Variables on the Effect of Three Intelligence on Financial Accounting Understanding?

Authors
Sigit Hermawan, Vela Purwaningsih, Nihlatul Qudus Sukma Nirwana
Corresponding Author
Sigit Hermawan
Available Online 19 April 2021.
DOI
https://doi.org/10.2991/aebmr.k.210416.022How to use a DOI?
Keywords
Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, Internal Locus of Control, Financial Accounting Understanding
Abstract

This study aims to determine the effect of intellectual intelligence, emotional intelligence, and spiritual intelligence on the understanding of financial accounting with internal locus of control as a moderating variable. The sample of this study was 228 students of the Study Program in Accounting, Faculty of Business, Law and Social Sciences, Universitas Muhammadiyah Sidoarjo. The data collection method uses a questionnaire. Data analysis method used is descriptive analysis. Testing data in this study using Partial Least Square (PLS) with the help of SmartPLS version 3.2.7. This study uses a validity test (convergent validity test and discriminant validity test) and reliability to determine data quality (Outer Model). And the hypothesis test (Inner Model) of this study is the Determinant Coefficient (R Square) and Analysis of Significance Testing (Path Coefisients). The results of this study indicate that intellectual intelligence has no effect on the understanding of financial accounting. Emotional intelligence and spiritual intelligence affect the understanding of financial accounting. Meanwhile, internal locus of control is not able to moderate the influence of intellectual and spiritual intelligence on the understanding of financial accounting. However, internal locus of control is able to moderate the influence of emotional intelligence on the understanding of financial accounting.

Copyright
© 2021, 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/).

Download article (PDF)

Volume Title
Proceedings of the 7th Regional Accounting Conference (KRA 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
19 April 2021
ISBN
978-94-6239-366-0
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.210416.022How to use a DOI?
Copyright
© 2021, 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  - Sigit Hermawan
AU  - Vela Purwaningsih
AU  - Nihlatul Qudus Sukma Nirwana
PY  - 2021
DA  - 2021/04/19
TI  - Can the Internal Locus of Control as a Moderating Variables on the Effect of Three Intelligence on Financial Accounting Understanding?
BT  - Proceedings of the 7th Regional Accounting Conference (KRA 2020)
PB  - Atlantis Press
SP  - 162
EP  - 174
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210416.022
DO  - https://doi.org/10.2991/aebmr.k.210416.022
ID  - Hermawan2021
ER  -