International Journal of Global Accounting, Management, Education, and
Entrepreneurship (IJGAME2)
URL : https://jurnal.stiepemuda.ac.id/index.php/ijgame2
P- ISSN : 2723-2948
E- ISSN : 2723-2204
THE EFFECT OF EMOTIONAL INTELLIGENCE BASED ON GENDER ON
THE LEVEL OF ACCEPTANCE IN INTRODUCTION TO ACCOUNTING IN
STIE PEMUDA
Lis Setyowati
STIE Pemuda Surabaya1
[email protected]
ABSTRACT
This study aims to determine the effect of gender based emotional intelligence on the level of
understanding of introductory accounting for STIE Pemuda students. The variables used in this study
were emotional intelligence as the independent variable, the level of understanding of introductory
accounting as the dependent variable and gender as a dummy variable. This research is a quantitative
research with data analysis techniques used, namely the t test and F test. The source of data in this study
is primary data, namely the questionnaire method distributed via google form at STIE Pemuda. The
population in this study were students of STIE Pemuda class 2019 with the number of samples processed,
namely 46 people.
The results of this study are based on the results of the T test of emotional
intelligence variables obtained a significance value of 0.061. Emotional intelligence has a p-value
<alpha (1%), which means that the emotional intelligence variable has a partial effect on the level of
understanding of introductory accounting. Then for the gender dummy variable, it can be concluded
that the gender dummy variable has a value of 0.219> 0.1, which means that gender does not affect the
level of accounting understanding or in other words there is no difference in accounting understanding
between male students and female students. Based on the results of the F test, it can be seen that the
significance level shows a value of 0.065 <0.1 so that it can be concluded that emotional intelligence (X)
has a simultaneous effect on the level of understanding introductory accounting (Y).
Keywords: Emotional Intelligence, Introductory Accounting Understanding, Gender
I. INTRODUCTION
The education system in the era of globalization has progressed very rapidly, with the
development of science and technology at this time. In this globalization era, it is hoped that the
human resources produced can compete and be able to follow existing developments. Education
plays an important role in realizing the national development goals of the Indonesian nation,
with good education it will certainly give birth to the next generation who are intelligent and
competent in their fields.
In the learning process, there are factors that affect students' understanding in
receiving the material given, namely internal factors and external factors. Internal factors
include physiological factors and psychological factors. Physiological factors related to physical
and physical condition. While psychological factors include intelligence (IQ), attention, talent,
motivation, cognitive and reasoning power. External factors include social environmental
factors concerning social support and cultural influences, and non-social factors relating to
learning
facilities,
learning
equipment
and
learning
conditions.
149
Sekolah Tinggi Ilmu Ekonomi Pemuda
VOL. 1 NO. 2 (2021)
DOI: https://doi.org/10.48024/ijgame2.v1i1.12
Several phenomena currently occurring based on research by Lauw, Shanty and
Sinta (2013) show that having a high degree of intelligence and intelligence does not necessarily
mean success in the world of work. Many scholars have a high Grade Point Average (GPA) but
are less successful in the world of work because of their lack of emotional intelligence. In fact,
sometimes there are those with less formal education that can be more successful. This can be
due to the fact that most formal education is more focused on intelligent intelligence, even
though a high level of intelligence is not the only factor that determines a person's success, what
is actually also needed is how we develop emotional intelligence, such as toughness, selfconfidence, initiative, optimism and adaptability which currently have become the basis for new
assessments. A balance between intelligence intelligence and emotional intelligence is actually
very necessary. Because people who have good emotional intelligence without being supported
by good intelligence are not necessarily successful. Balance is the key to success.
According to Goleman (2000: 44) in Robertus (2009) Intelligence Quotient (IQ) only
contributes 20% to success, while 80% is the contribution of other strengths, including
emotional intelligence or Emotional Quotient (EQ), which is the ability to motivate yourself. ,
overcoming frustration, controlling impulse, regulating mood (mood), empathy and the ability
to work together.
The level of understanding of accounting students can be seen from the introductory
accounting course. Introduction to accounting is a course that studies the accounting cycle,
general understanding of financial reports and financial analysis that can be used by students in
everyday life and provides a strong foundation for students who will take other courses in the
fields of business and finance. As a subject taught in the first semester, introductory accounting
courses are expected to be the foundation for students to understand the concept of basic
accounting equations which consist of three main elements, namely assets, liabilities and equity
(Purwaji et al, 2017: 27). From the three materials, students are expected to be able to attend
lectures properly and correctly to make it easier for students to understand all the problems that
will be encountered in accounting.
Research conducted by Liviawati and Afvan (2013) in relation to emotional
intelligence and the level of accounting understanding, women are considered to have more high
emotional intelligence which can be seen from being diligent, punctual, thorough, patient and
others and a good level of understanding of accounting compared to with men who have lower
emotional intelligence, such as being late or absent at class, never doing assignments and so on,
resulting in a lower level of understanding. It is the same as research conducted by Mustafa
(2014) which is based on the results of women's emotional intelligence research which has more
influence on the level of accounting understanding. Where these results are inversely
proportional to the research of Tjun, Shanty and Shinta (2009) which states that men's emotional
intelligence has more influence on the level of accounting understanding. The difference in
conditions and results is what makes researchers interested in re-examining whether women's
emotional intelligence has more influence on the level of accounting comprehension. Based on
this background, the title of this study takes "The Effect of Gender-Based Emotinal Intelligence
on the Level of Understanding of Accounting Introductory Courses at STIE PEMUDA". This
study only limits (...truncated)
