Determinan Tingkat Pemahaman Mahasiswa Akuntansi terhadap International Financial Reporting Standard

Linda Suherma; Soraya Soraya

doi:10.31573/eksos.v19i1.567

Linda Suherma
Soraya Soraya Politeknik Negeri Pontianak

DOI: https://doi.org/10.31573/eksos.v19i1.567

Keywords: Emotional Intelligence, Spiritual Intelligence, Learning Behavior, Interest in Learning, Understanding of IFRS

Abstract

This study aims to determine emotional intelligence, spiritual intelligence, learning behavior, and learning interest affect the level of understanding of accounting students about IFRS. This research is an empirical study on Accounting Department Students at the Pontianak State Polytechnic. The population of this research is the fourth semester students of the Diploma III study program at the Polytechnic Accounting Department. The variables observed/measured in this study were independent variables namely Emotional Intelligence (X1), Spiritual Intelligence (X2), Learning Behavior (X3), and Learning Interest (X4). While the devenden variable is the level of understanding of IFRS (Y). The research variables will be given a Likert scale of 1-5 with an assessment of the perception of statements from strongly disagree (scale 1) to strongly agree (scale 5). The data analysis technique in this study was quantitative analysis using data quality tests, classical assumption tests, hypothesis testing and multiple linear regression analysis with the SPSS program. The results of this study indicate that emotional intelligence, spiritual intelligence, learning behavior, and learning interest do not affect the level of students' understanding of IFRS. This is evidenced by the significance value of the t test (partial test) of the four independent variables which are above 0.05.

References

Arianto, A., Zulfikar, Z., & Tarmizi, T. (2020). Pengaruh Literasi Keuangan dalam Model Prediksi Pilihan Karir Mahasiswa Perguruan Tinggi di Kota Pontianak. Eksos, 16(2), 118-132. https://doi.org/https://doi.org/10.31573/eksos.v16i2.183
Agutian, Ari Ginanjar. (2001). Rahasia Sukses Membangun Kecerdasan Emosi dan Spiritual ESQ:Emotional Spiritual Quotient Berdasarkan 6 Rukun Iman dan 5 Rukun Islam. Jakarta: Arga Wijayah Persada.
Ball, R. (2006). International Finantial Reporting Standards (IFRS): pros and cons for investors.Accounting & Business Research 36:5-27
Djamarah. (2002). Psikologi Belajar. Jakarta: Rineka Cipta
Faiz Zamzami. (2011). Perkembangan Konvergensi International Financial Reporting Standard (IFRS) di Indonesia.
Faiqotul Himma. (2022). Kenali Apa Itu IFRS dan Dampak Implementasinya di Indonesia. https://majoo.id/solusi/detail/ifrs-adalah. Tanggal Akses: 27 Agustus 2022.
Goleman, D. (1995). Emotional Intelligence. New York, NY: Bantam Books.
Goleman, Daniel. (2006). Emotional Intellegence.Jakarta: Gramedia Pustaka Utama.
Ghozali, Imam. 2007. Aplikasi Analisis Multivariate Dengan Program SPSS. Semarang: BP Universitas Diponegoro.
Mayer, J. D., Caruso, D. R., and Salovey, P. (1999). Emotional intelligence meets traditional standards for an intelligence. Intelligence 27, 267–298. doi: 10.1016/S0160-2896(99)00016-1
Nanik Ermawati dan Amin Kuncoro. (2017). Faktor0Faktor Yang Mempengaruhi Tngkat Pemahaman IFRS (International financial Reporting Standard). Jurnal STIE SEMARANG VOL 9 No. 1 Edisi Februari 2017
Prasetyo, H., Indriani, I., & Widodo, A. (2020). Comparative study on the application of green accounting based on university social responsibility at Universities in Pontianak. Journal of Islamic Accounting and Finance Research, 2(2), 185-208. doi:https://doi.org/10.21580/jiafr.2020.2.2.6316
Putu Ainu Tohiriah, dkk. (2020). Analisisi Faktor-Faktor yang Mempengaruhi Tingkat pemahaman Mahasiswa akuntansi Terhadap IFRS. Journal of Economic, Business and Engineering (JEBE) Vol. 2, No. 1, Oktober 2020.
Ramayulis. (2006). Ilmu Pendidikan Islam, Jakarta: Kalam Mulia, Cet V, h. 257.
Rachmi, Filia. (2010). Pengaruh Kecerdasaan Emosional, Kecerdasaan Spiritual dan Perilaku Belajar terhadap Tingkat Pemahaman Mahasiswa Akunatnsi. (Studi Empiris pada Mahasiswa Akuntansi Universitas Diponegoro Semarang dan Universitas Gadjah Mada Yogyakarta).
Rita J.D. Atarwaman. (2016). Kecerdasan Emosional, Kecerdasan Intelektual dan Kecerdasan Spiritual Terhadap Pemahaman International Financial Reporting Standard. Jurnal Analisis Bisnis Ekonomi. Vol 14 No 2.
Slameto, (1995). Belajar dan Faktor-faktor yang Mempengaruhinya. Jakarta: Rineka Cipta.
Suwardjono. (2004). Perilaku Belajar di Perguruan Tinggi, Jurnal Akuntansi, edisi Maret, STIE YKPN: Yogyakarta.
Sukmadinata, Nana Syaodih. (2005). Landasan Psikologi Proses Pendidikan, Bandung: PT Rosda Karya.
Zohar, Danah & Marshall, Ian. (2007). Kecerdasan Spiritual (SQ) Memanfaatkan Kecerdasan Spiritual Dalam Berpikir Integralistik dan Holistik Untuk Memaknai Kehidupan. Bandung: Mizan.