Pengaruh Pengetahuan Awal Akuntansi, Kecerdasan Emosional Dan Efikasi Diri Terhadap Tingkat Pemahaman Akuntansi
Abstract
This study was conducted to examine and analyze the effect of prior knowledge of accounting, emotional intelligence and self-efficacy on the level of understanding of accounting in accounting education students, Faculty of Economics, State University of Surabaya. This research is a type of quantitative method. The research sample used is a saturated sampling technique with a total of 96 PAK undergraduate students departing 2017. Questionnaires (questionnaires) and documentation are techniques in collecting data. The results showed that initial accounting knowledge had a partial effect, emotional intelligence had no partial effect and self-efficacy had no partial effect. The results of the F test show that there is a simultaneous influence of initial accounting knowledge, emotional intelligence and self-efficacy on the level of accounting understanding in accounting education students, Faculty of Economics, Universitas Negeri Surabaya.
References
Anggradini, Sri D dan Suhayati E. (2009). Akuntansi Keuangan. Yogyakarta: Graha Ilmu.
Arifin, Zainal. (2011). Evaluasi Pembelajaran. Bandung: PT Remaja Rosdakarya
Arikunto, Suharsimi. (2011). Evaluasi Pembelajaran Prinsip, Teknik, dan Prosedur. Bandung: PT Remaja Rosdakarya Offset
Arikunto, Suharsimi. (2013). Prosedur Penelitian Suatu Pendekatan. Praktik. Jakarta: Rineka Cipta
Campbell, A., Choo, F., Lindsay, D. H., & Tan, K. B. (2013). Accounting Student Characteristics From 2005–2010 Archival Transcript Data. Journal of Education for Business, 88(2), 70–75. https://doi.org/10.1080/08832323.2011.641610
Depdiknas. (2003). Undang-Undang No. 20 Tahun 2003 Tentang Sistem Pendidikan Nasional. Jakarta: Depdiknas.
Ghozali, Imam. (2013). Aplikasi Analisis Multivariate dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro.
Hariyoga, Dkk. (2011). Pengaruh Kecerdasan Emosional, Perilaku Belajar dan Budaya Terhadap Tingkat Pemahaman Akuntansi Dengan Kepercayaan Diri Sebagai Variabel Pemoderasi. SNA XIVAceh.
Indriani, Tri. (2014). Pengaruh Strategi Pembelajaran dan Kemampuan Numerik Terhadap Hasil Belajar Akuntansi. Jurnal Akuntansi. Vol 1 No. (1).
Irwansyah, M. Rudi. (2012). Pengaruh Dasar-dasar Akuntansi, Matematika Ekonomi dan Bisnis, dan Minat Terhadap Akuntansi yang Dikategorikan Berdasarkan Gaya Belajar. Jurnal Ekonomi. ISSN 1829-5282.
Ishak, Prenichawati. (2010). Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual dan Minat Belajar Terhadap Pemahaman Akuntansi. Jurnal Imiah Mahasiswa FEB Vol 2 No. (2).
Musa, G. A., & Amadi, A. N. (2018). The Influence of Performance on Students Choice of Accounting Major in Kenyan Universities. Asia Pacific Journal of Research in Business Management, 9(3), 38 - 53.
Lindaningtyas, dkk. (2017). Pengaruh Efikasi Diri dan Perilaku Belajar Terhadap Prestasi Belajar siswa SMK di Karanganyar. Jurnal tata arta. Vol. 3, No. 1 Tahun 2017.
Meilya Sari Eka Putri, Dan. (2016). Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual, dan Perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi. Jurnal Ilmiah Orasi Bisnis. ISSN 2085-1375.
Nelson, I.T., Vendrzyk, V.P., Quirin, J.J., & Kovar, Se. (2008). Trends in Accounting Student Characteristics: Result from a 15-year Longitudinal study at FSA schools. Issues in Accounting Education. Vol 23 (3): hal 373-389.
Rimbano, Dheo. (2016). Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual dan Perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi. Jurnal ilmiah orasi bisnis. Vol. 15 tahun 2016. ISSN 2085-1375.
Siti Fitriani, Rani. (2013). Kecerdasan Emosional Kunci Keberhasilan. Bandung: CV. Mughni Sejahtera.
Slameto. (2011). Belajar dan Faktor-faktor yang Mempengaruhi. Jakarta: PT Rineka Cipta.
Sudjana, Nana. (2011). Penilaian Hasil Proses Belajar Mengajar. Bandung: PT Remaja Rosdakarya
Sugiyono. 2010. Statistika untuk Penelitian. Bandung: Alfabeta
Sugiyono. (2013). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta
Suwardono. (2014). Akuntansi pengantar bagian 1: Proses Penciptaan Data dan Pendekatan Sistem, edisi ketiga. Yogyakarta: BPFE
Taufiq, Muhammad. (2015). Pengaruh Pengetahuan Awal Akuntansi dan Efikasi Diri Terhadap Tingkat Pemahaman Akuntansi Melalui Minat Belajar pada Mahasiswa Jurusan Akuntansi Universitas PGRI Adi Buana Surabaya. Jurnal pendidikan akuntansi. Vol. 3. No. 1 Tahun 2015.
Tri Handayani, Veronika. (2015). Pengaruh Pengetahuan Awal, Kedisiplinan Belajar, dan Iklim Komunikasi Kelas Terhadap Hasil Belajar Produktif Akuntansi Siswa Kelas XI Jurusan Akuntansi SMK Negeri 3 Bangkalan. Jurnal Ekonomi Pendidikan dan Kewirausahaan. Vol. 3. No. 1, Tahun 2015.
Winwin,Yadiati. (2010). Teori Akuntansi: Suatu Pengantar. J
Copyright (c) 2020 Ainun Jariyah, Rochmawati Rochmawati
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Jurnal Pendidikan Akuntansi (JPAK) is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Abstract Views: 280
PDF Downloads: 218
