The Influence of Learning Behavior, Interest in Learning, Emotional Intelligence, and Culture on the Level of Understanding of Financial Accounting (Study on Accounting Students at Muhammadiyah University of Sidoarjo)
Pengaruh Perilaku Belajar, Minat Belajar, Kecerdasan Emosional, dan Budaya terhadap Tingkat Pemahaman Akuntansi Keuangan (Studi pada Mahasiswa Akuntansi Universitas Muhammadiyah Sidoarjo)
DOI:
https://doi.org/10.21070/ups.3380Keywords:
Learning Behavior, Interest in Learning, Emotional Intelligence, CultureAbstract
This study aims to determine the effect of learning behavior, interest in learning, emotional intelligence, and culture on the level of understanding of financial accounting. The analysis technique in this study uses a quantitative approach. Accounting students from the 2018 and 2019 classes at Muhammadiyah University of Sidoarjo were the subjects used in the research. The research sample was 77 respondents using a purposive sampling technique by distributing questionnaires via Google Form. Data were analyzed using the multiple regression analysis method using the SPSS application.The results of this study show that learning behavior and interest in learning do not affect the level of understanding of financial accounting. Meanwhile, emotional intelligence and culture affect the level of understanding of financial accounting.
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