Date: 26-05-2019 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

PENGARUH KECERDASAN INTELEKTUAL DAN MOTIVASI TERHADAP TINGKAT PEMAHAMAN AKUNTANSI MELALUI PERILAKU BELAJAR (Studi pada mahasiswa akuntansi yang telah menempuh mata kuliah Fundamental Accounting)

Detail
Author FIRDIAN AHMADAN KAUTSAR
Category Akuntansi Manajemen dan SIA

Abstract

Accounting education which held at the college intended to educate students to have competence as a professional accountant, to produce quality graduates, universities must continue to improve the quality of the education system. Knowledge of basic accounting are key to understanding the science of accounting. The basics of accounting is used as a handle to understand all practices and accounting theory. Accounting education, especially higher education organized accounting in college intended to educate students so that they can work as a professional accountant. To earn the accounting knowledge required intelligence quotient (IQ), motivation and learning behavior. In this research,the participants are 75 students who already pass Fundamental Accounting courses. This research has quantitative analysis techniques and using linear regression. The results from this reserach is the independent variable intelligence quotient (X1), motivation (X2) and learning behavior (X3) have a relationship and a significant influence to competence of level accounting (Y). From the three independent variables, learning behaviour of the independent variable (X3) into variables that have a relationship and the most dominant influence on decision in STIE Malangkucecwara.