Pengaruh Kecerdasan Intelektual dan Kecerdasan Emosional terhadap Tingkat Pemahaman Pelajaran Akuntansi dengan Minat sebagai Variabel Moderating (Studi pada Siswa SMK Kelas XII Jurusan Akuntansi di Kecamatan Sunggal)

Abstract

This research examines the effects of Intelligence Quotient and Emotional Quotient on level of understanding of accounting subject using interest as a moderating variable (a study in the seniors at the accounting department of the vocational high schools in Sunggal Subdistrict) in 2020, It applies purposive sampling technique to take the sample. The population comprises 108 Vocational High School students in Sunggal Subdistrict.

The results of the analysis demonstrate that Intelligence quotient (X₁) and Emotional Quotient (X2) bring positive and significant effects on the understanding of accounting subject (Y). Students' interests (Z) moderates insignificantly the effects of Intelligence Quotient (X₁) and Emotional Quotients (X2) on the understanding of Accounting Subject (Y).