THE INFLUENCE OF EMOTIONAL INTELLIGENCE ON THE LEVEL OF UNDERSTANDING ACCOUNTING AMONG THE STUDENT OF GUNADARMA UNIVERSITY.

Abstract

This research is to examine the influence of emotional intelligence on the level of understanding accountancy. Emotional intelligence is measured by self recognition, self control, motivation, empathy, and social skills, while the level of understanding of accountancy is measured by using the average of GPA in 8 lectures, consist of PA 1, PA 2, AKM 1, AKM 2, AKL 1, AKL 2, Auditing 1, and Auditing 2. This research uses questionnaire with likert scale. The tool of the analysis is double linear analysis. The result of the analysis show the influence of emotional intelligence that consist of self recognition, self control, motivation, empathy, and social skills. The elements of emotional intelligence, it is self recognition which has positive influence on the understanding of accountancy (0,103), on the other hand, others have negative influence, such as self control (-0,044), motivation (-0,049), empathy (-0,007), social skills (-0,084). The correlative coefficient between emotional intelligence and the variables of the level of understanding of accountancy is 0,222 that means there is a correlation between the level of understanding of accountancy and emotional intelligence it is 22,2%. The determination coefficient is 0,049, which means 4,9% of the changes of the level of understanding of accountancy is influenced by the variables of self recognition , self control, motivation, empathy, and social skills. Emotional intelligence has no significant influence on the level of understanding accountancy, this can be caused by some other factors that influence the individual life of the students of accountancy at Gunadarma University. There are many other factors that are not observed in this research, like mental force, social environment, failure trauma, domestic problems, activities outside campus, culture, on the learning attitude of the students that could also be the influence.