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THE FACTORS AFFECTING ACCOUNTING UNDERSTANDING
Last modified: 2023-11-20
Abstract
This study aims to investigate the factors influence student’s understanding about accounting. Accounting understanding is students' ability to understand accounting both theoretically and practically. It is important for accounting students to have a good level in order to prepare for future carrier. Therefore, there is a need for analyzing the factors that affect the student’s level of understanding in accounting. A quantitative approach used to analyze a set of data that collected based on survey to end-year accounting student in Indonesia. The result show that emotional intelligence, spiritual intelligence, learning behavior and changes in lecturing method are factors that are considered or precepted having influence on accounting understanding. In addition, the emotional intelligence demonstrated as superior factor than the others. These imply institution which is preparing accounting education should support students with any activities and facilities not only physically but also spiritually beside good curriculum and lecturing method.
Keywords
accounting understanding; emotional intelligent; spiritual intelligent; learning behavior; lecturing methods