The Effect Of Intellectual Quotient On Understanding The Accounting Basic Concept Using Emotional Quotient And Spiritual Quotient As Moderating Variable  

Oleh:

Kusuma, Budi Hartono

Jenis: Article from Proceeding
Dalam koleksi: Proceeding IConEnt 2016 (International Conference on Entrepreneurship) : How Innovation could Improve the Performance and Productivity in Entrepreneurship?, page 114-127.
Topik: Intellectual quotient; emotional quotient; spiritual quotient; understanding the accounting basic concept.
Fulltext: Budi Hartono Kusuma.pdf (337.92KB)

Isi artikel

The initial step to become a professional accountant is to understand the basic concepts of accounting properly. Understanding the basic concept is what will be the foundation to be able to understand accounting in depth. In general, the ability to understand the basic concept is influenced by intellectual quotient. The level of intelligence is not the only factor that determines the success of a person. The other factors are emotional quotient and spiritual quotient. Previous research found inconsistent results. This research was conducted to determine the effect of intellectual quotient on understanding the accounting basic concept. This research also tries to give the empirical evidence regarding the moderating effect of emotional quotient and spiritual quotient on the effect of intellectual quotient on understanding the accounting basic concept. Collecting data in this study was conducted using a survey through questionnaires. Two hundred thirty two respondents were selected by purposive sampling method. The respondents are the students of University Pelita Harapan majoring in accounting minimum in the second year. The analysis technique used in this study is path analysis. The result reveals that intellectual quotient has no effect on understanding the accounting basic concept. This research proved that emotional quotient is a moderating variable on the effect of intellectual quotient on understanding the accounting basic concept. This research found that spiritual quotient is not a moderating variable on the effect of intellectual quotient on understanding the accounting basic concept.

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