The Influence of Emotional Quotient and Internal Locus of Control on the Level of Accounting Understanding

Ni Luh Sari Widhiyani; Ni Made Dwi Ratnadi; Dodik Ariyanto; Gusti Ayu Made Risdharyanti

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The Influence of Emotional Quotient and Internal Locus of Control on the Level of Accounting Understanding

机译：情商和内部控制源对会计理解水平的影响

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The purpose of this study is to examine the influence of emotional quotient and internal locus of control on the level of accounting understanding. Primary data is collected using questionnaires. Respondents in this study are 98 bachelor students majoring in accounting in non-regular program class of 2013 at Faculty of Economics and Business, University of Udayana. The sampling method is non-probability sampling with purposive sampling technique. The analysis technique used multiple linear regression. Results of the analysis showed that emotional quotient and internal locus of control have positive effect on the level of accounting understanding.

机译：本研究的目的是检验情绪商和内部控制源对会计理解水平的影响。使用调查表收集原始数据。这项研究的受访者是Udayana大学经济与商业学院2013年非常规课程的98个本科专业，主修会计。抽样方法是采用目的抽样技术的非概率抽样。分析技术使用多元线性回归。分析结果表明，情商和内部控制源对会计理解水平有积极影响。

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《European Journal of Business and Management》 |2017年第9期|共7页
作者
Ni Luh Sari Widhiyani; Ni Made Dwi Ratnadi; Dodik Ariyanto; Gusti Ayu Made Risdharyanti;
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The Influence of Emotional Quotient and Internal Locus of Control on the Level of Accounting Understanding

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