Pengaruh Peran Orangtua, Kecerdasan Emosional dan Perilaku Belajar terhadap Pemahaman Akuntansi pada Mahasiswa Program Studi Akuntansi di Kota Medan

Abstract

Understanding accounting which requires logical thinking includes the accounting cycle which consists of the recording, summarizing and reporting stages, which is then continued with understanding assets, understanding liabilities and understanding capital where if every student can understand this it is an achievement of their overall learning achievement. optimal. The aim of this research is to analyze the influence of the role of parents, emotional intelligence and learning behavior partially and simultaneously on accounting understanding among accounting study program students in Medan City. The research was carried out at Medan City Private Universities consisting of: Medan Area University (UMA), Prima Indonesia University, (UNPRI), North Sumatra Muhammadiyah University (UMSU), North Sumatra Islamic University (UISU), Sari Mutiara Indonesia University (USM Indonesia) and Harapan University Medan. The research population was 669 students and the sample size using the Slovin formula was 87 respondents and the sampling technique used proportionate random sampling while the data collection method used a questionnaire with a Likert scale. The data obtained was analyzed using multiple linear regression to answer the research hypothesis. The research results showed that the role of parents, emotional intelligence and learning behavior had a partial and simultaneous influence on accounting understanding among accounting study program students in Medan City. From the research results that have been obtained, it is hoped that in order to achieve maximum results in understanding accounting, students can change their learning patterns for the better and hone their emotional intelligence skills.