Analysis of Factors Influencing the Understanding of International Financial Reporting Standard of Accounting Students in State Universities in Makassar
- DOI
- 10.2991/aebmr.k.200127.067How to use a DOI?
- Keywords
- Learning behavior, emotional quotient, learning motivation, lecturer competence
- Abstract
This study aims to determine the effect of learning behavior, emotional quotient, learning motivation, lecturer competency on an understanding of IFRS accounting students. The type of this research is quantitative research using primary data. The population in this study containing by students majoring in accounting UIN Alauddin Makassar, State University Makassar, and Hasanuddin University, the purposive sampling method was used in this study and obtained 240 respondents. Hypothesis testing using multiple regression. The results of this study show that simultaneously learning behavior, emotional quotient, learning motivation, lecturer competency have a positive and significant effect on the understanding of IFRS accounting students. Partially emotional quotient, learning motivation, lecturer competency have a positive and significant effect on the understanding of IFRS accounting students; however, learning behavior has a negative and significant effect on the understanding of IFRS accounting students.
- Copyright
- © 2020, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Suhartono AU - J. Majid AU - Yusdin AU - M. Iqbal AU - Firman PY - 2020 DA - 2020/01/31 TI - Analysis of Factors Influencing the Understanding of International Financial Reporting Standard of Accounting Students in State Universities in Makassar BT - Proceedings of the 17 th International Symposium on Management (INSYMA 2020) PB - Atlantis Press SP - 325 EP - 329 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.200127.067 DO - 10.2991/aebmr.k.200127.067 ID - 2020 ER -