Vol 7 (2022): December
Business and Economics

The Influence of Locus of Control, Emotional Intelligence, and Learning Process on Understanding of Introduction to Accounting Courses with Learning Interest as Moderating Variables
Pengaruh Locus of Control, Kecerdasan Emosional, dan Proses Pembelajaran Terhadap Pemahaman Mata Kuliah Pengantar Akuntansi dengan Minat Belajar Sebagai Variabel Moderating


Dwi Auliyah
Universitas Muhammadiyah Sidoarjo, Indonesia
Sigit Hermawan
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
Published September 13, 2022
Keywords
  • Locus of Control,
  • Emotional Intelligence,
  • Learning Process,
  • Learning Interest,
  • Comprehension Course of Introduction to Accounting
How to Cite
Auliyah, D., & Hermawan, S. (2022). The Influence of Locus of Control, Emotional Intelligence, and Learning Process on Understanding of Introduction to Accounting Courses with Learning Interest as Moderating Variables. Academia Open, 7, 10.21070/acopen.7.2022.3467. https://doi.org/10.21070/acopen.7.2022.3467

Abstract

This study aims to determine the effect of locus of control, emotional intelligence and the learning process on the understanding of introductory accounting courses. And to find out whether interest in learning moderates locus of control, emotional intelligence and the learning process towards understanding introductory accounting courses. This research is a type of quantitative research using a survey method with a questionnaire. Sampling used a nonprobability sampling technique with a purposive sampling method in order to obtain as many as 131 respondents of accounting students in semester 4 of 2019 Muhammadiyah University of Sidoarjo. The analysis technique in this study uses a data quality test and Moderated Analysis Regression (MRA) using the SPSS version 18 for windows program. This primary data was obtained from a questionnaire whose measurement used a Likert scale which was tested for validity and reliability. The results showed that locus of control had a positive and significant effect on understanding introductory accounting courses; emotional intelligence has a positive and significant effect on understanding introductory accounting courses; the learning process has a positive and significant effect on understanding introductory accounting courses; interest in learning does not moderate the influence of locus of control on introductory accounting courses; interest in learning does not moderate the influence of emotional intelligence on introductory accounting courses; and interest in learning moderates the influence of the learning process on introductory accounting courses.

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