Analysis of Factors Affecting Students' Level of Understanding of Accounting
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Abstract
The purpose of this study was to examine partially or simultaneously the influence of intelligence IQ, EQ, SQ, interest in learning, independent learning, and self-efficacy affect the level of understanding of student accounting. This study used a population of 249 students from class of 2019 at the Faculty of Economics, the Mandala Institute of Technology and Science, and the University of Jember. The sample size was calculated using the Slovin formula, and there were 71 students. Sampling was carried out using a purposive sampling approach. A questionnaire survey approach was used to collect information in this study. Statistical hypothesis testing with multiple linear regression analysis. The results of this study Spiritual intelligence (SQ) was found to have a significant effect on the level of accounting knowledge, but IQ, EQ, interest in learning, Learning Independence and Self-Efficacy were found to have no effect. While simultaneously significant effect.
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