Journal Research of Accounting
Vol. 3 No. 2 (2022): Journal Research of Accounting

PENGARUH TINGKAT KECERDASAN DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI MAHASISWA PROGRAM STUDI AKUNTANSI DI UNIVERSITAS TRIATMA MULYA

Elizabeth Ni Putu Novitasari (Fakultas Bisnis dan Sosial Humaniora, Universitas Triatma Mulya)
Gde Herry Sugiarto Asana (Fakultas Bisnis dan Sosial Humaniora, Universitas Triatma Mulya)
Made Christin Dwitrayani (Fakultas Bisnis dan Sosial Humaniora, Universitas Triatma Mulya)



Article Info

Publish Date
28 Jun 2022

Abstract

The level of intelligence and good learning behavior is very important to the level of understanding of accounting. This study aims to examine the effect of the level of intelligence and learning behavior on the level of accounting understanding of students in the accounting study program at Triatma Mulya University. This study uses primary data, where data collection is carried out using questionnaires distributed by researchers to respondents who have predetermined criteria. The sample was carried out by purposive sampling method. The number of respondents used in this study were 41 people. The research method used is quantitative research and for data analysis using multiple linear regression analysis with the help of SPSS (Statistical Product and Service Solutions). The results of this study state that the level of intelligence and learning behavior has a positive effect on the level of accounting understanding.

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Journal Info

Abbrev

Jarac

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal Research of Accounting (JARAC) merupakan wadah informasi berupa hasil penelitian, studi kepustakaan, gagasan, aplikasi teori dan kajian analisis kritis dibidang Ekonomi & Bisnis umumnya dan publikasi penelitian dosen dan mahasiswa Program Studi Akuntansi Universitas Triatma Mulya ...