PENGARUH KECERDASAN EMOSIONAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI, KEPERCAYAAN DIRI SEBAGAI VARIABEL PEMODERASI: DITINJAU DARI PERSPEKTIF GENDER

Abstract

This research aim to test do emotional intellegence consisting of five component that is recognition self awareness, self regulation, motivation, empathy, and social skills have an effect on to storey level understanding of accountancy point of view from gender perspective. This research also aim to know the existence of role self confidence as moderating variable to emotional intellegence influence to storey level understanding of accounting. Besides also this research aim to see the existence of difference emotional intellegence between student owning self confidence of strong with student which is self confidence of weak. Measuring instrument to measure storey level understanding of accountancy is average point of accountancy that is PA1, PA2, AKM1, AKM2, AKL1, AKL2, AU1, AU2, and TA. The data analysis used is simple linear regression, Moderating Regression Analysis (MRA), and independent sample t-test. The results show that recognition self awareness, self regulation, motivation, social skill and empathy do not have an effect on by significance and only empatht  has  role as quasi moderator variable. There is no difference between emotional intellegence woman and man. But, weak self confidence and strong self confidence differ for all of emotional intellegence (recognition self awareness, self regulation, motivation, empathy, and social skills). Many factors which influence storey level understanding of accountancy like mental stress factor, and so on. Result of this research can give contribution to university in order to compiling curricullum and give input to student in order to develop and manage their emotional intellegence and self confidence.