Pengaruh Kecerdasan Emosional, Tingkat Idealisme, Perilaku Belajar dan Locus of Control terhadap Tingkat Pemahaman Akuntansi Mahasiswa Strata Satu (S-1) Akuntansi pada Perguruan Tinggi di Kabupaten Banyumas
DOI:
https://doi.org/10.30588/jmp.v6i1.281Keywords:
emotional intelligence, level of idealism, learning behavior, locus of control, understanding of accountingAbstract
This study aims to examine the influence of emotional intelligence, the level of idealism, learning behavior and the locus of control of students to the understanding of accounting. The sample consists of accounting students in Banyumas District. Data analysis using SPSS. The results showed that the emotional intelligence, the level of idealism, and the locus of control students influence the understanding of accounting, while the behavior of learning proved not to affect the understanding of accounting.
References
Chan, Samuel Y.S. and Leung, Philomena (2006). The effect of accounting student’s ethical reasoning and personel factors on their ethical sensitivity, Managerial Auditing Journal, Vol. 21, No. 4, pp. 436-457.
Cohen, J.R., Pant, L.W. and Sharp, D.J. (2001). An examination of differences in ethical decision-making between Canadian business students and accounting professionals, Journal of Business Ethics, Vol. 30 No. 4, pp. 319-36.
Cohen, J.R. and Bennie, N.M. (2006), The Applicability of a Contingent Factors Model to Accounting Ethics Research, Journal of Business Ethics, Vol. 68, pp. 1-18.
Forsyth, D.R. (1980). A taxonomy of ethical ideologies, Journal of Personality and Social Psychology, Vol. 39, pp. 175-84.
Fraedrich, J.P., & Ferrell, O.C (1992a). Cognitive consistency of marketing managers in ethical situations, Journal of Academy of Marketing Science, 20, 245-252.
Ghozali, I. 2005. Aplikasi Analisis Multivariat dengan Program SPSS. Badan Penerbit Universitas Diponegoro. Semarang.
Marwanto. 2007. Pengaruh pemikiran moral, tingkat idealisme, tingkat relativisme dan locus of control terhadap pertimbangan motivasi dan karakter mahasiwa akuntansi. Tesis, Universitas Diponegoro, Semarang. Tidak dipublikasikan
Pratiwi, Dina. 2010. Pengaruh kecerdasan emosional dan perilaku belajar terhadap tingkat pemahaman akuntansi mahasiswa pada perguruan tinggi di kota Mataram. Skirpsi, Univeristas Mataram. Mataram. Tidak dipulikasikan.
Robbins, Stephen P. (2006). Organizational Behavior, Edisi Bahasa Indonesia, Indeks Gramedia, Jakartra.
Rotter, J.B. (1966). Generalized expectancies for internal versus external control of reinforcement, Psychological Monograph, General and Applied, Vol. 80 No. 1, (Whole No. 609).
Sugiartini. 2008. Pengaruh kecerdasan Emosional Terhadap Tingkat Pemahaman Akuntansi Pada Mahasiswa Strata Satu (S1) Jurusan Akuntansi.
Sugiyono. 2004 dan 2005. Metode Penelitian Bisnis. Jakarta: Alpabeta.
Sumarni, Murti dan Wahyuni Salamah. 2005. Metodologi Penelitian Bisnis. Penerbit ANDI: Yogyakarta.
Downloads
Published
How to Cite
Issue
Section
License
Authors who publish with Jurnal Maksipreneur agree to the following terms:
Authors retain copyright and grant the Jurnal Maksipreneur right of first publication with the work simultaneously licensed under a Creative Commons Attribution 4.0 International License that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgment of the work's authorship and initial publication in Jurnal Maksipreneur.
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 acknowledgment of its initial publication in Jurnal Maksipreneur. 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).