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All Journal E-Jurnal Akuntansi Universitas Udayana
Ni Luh Putri Berlianawati
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Kecerdasan Intelektual, Emosional, Spiritual, Motivasi Belajar, dan Pemahaman Akuntansi pada Masa Pandemi Covid-19 Ni Luh Putri Berlianawati; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 32 No 1 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i01.p18

Abstract

Accounting students are required to have a high understanding of accounting in order to understand the lecture material well. The purpose of the study is to provide empirical evidence regarding the influence of intellectual, emotional, spiritual intelligence and learning motivation on accounting understanding during the covid-19 pandemic. The research was conducted at the Faculty of Economics and Business, Udayana University. The number of samples used were 78 students. Sampling uses nonprobability sampling method and purposive sampling technique. Data was collected by means of a questionnaire. The analysis technique used is multiple linear regression. The results of the analysis found that intellectual intelligence, emotional intelligence, spiritual intelligence and learning motivation had a positive effect on accounting understanding during the Covid-19 pandemic. Keywords : Intellectual Intelligence; Emotional Intelligence; Spiritual Intelligence; Motivation To Learn; Understanding Of Accounting.
Co-Authors I Gusti Ayu Made Asri Dwija Putri