Pengaruh Kecerdasan Emosional terhadap Tingkat Pemahaman Akuntansi dengan Profesionalisme Dosen Akuntansi sebagai Variabel Moderating (Studi Empiris: Perguruan Tinggi Swasta di Medan)

Abstract

This research aims to test the influence of emotional intelligence with moderating variable of professionalism of accountancy lecturers towards the understanding level of accountancy in private universities accredited 'B ' located in Medan. The method applied in taking samples is Purposive sampling and convenience sampling. The researcher determined the numbers of questionnaires shared as many as 232 pieces in which 215 pieces of them could be processed by trustworthy level around 95%. This research uses two formulas, firstly, testing the independent variable conducted without moderating variable and secondly, combining both independent variable and moderating variable. The result of the research shows that the first hypothesis indicates emotional intelligence variable have effect on the understanding level on accountancy. The second hypothesis indicates the same result, namely either simultaneously or partially the independent and moderating variable have effect on the understanding level of accountancy. Therefore, the moderating variable of the accountancy lecturers' professionalism are able to be moderation between the emotional intelligence towards the understanding level of accountancy.