PENGARUH ATRIBUT KECERDASAN EMOSIONAL DAN ATRIBUT PERILAKU BELAJAR TEHADAP TINGKAT PEMAHAMAN AKUNTANSI

This study examines the effect of attributes of emotional intelligence as measured by self knowledge, self-control, motivation, empathy, and social skills. While studying the effect of behavioral attributes measured by the habits to learn, the habit of reading books, visiting the library and facing exams habits. At the level of understanding of accounting measured by the values of the subjects in the field of accounting, introductory accounting 1, 2 introductory accounting, financial accounting 1, 2 financial accounting, advanced financial accounting 1, 2 advanced financial accounting, auditing, accounting theory, cost accounting, systems accounting information, and accounting keprilakuan. This study aims to investigate the influence of emotional intelligence and behavioral attributes of learning on the level of understanding of accounting. Using a questionnaire with Likert scale, adopted from Trisnawati and Suryaningsum (2003). The respondents of this study is 2010 accounting students who are taking the thesis or final level. This research is a quantitative study using primary data. The results showed simultaneous calculation ninth attribute variables have a significant effect on the level of understanding of accounting variables. Based on the partial test (t test), the introduction of the attributes of emotional intelligence and empathy significantly influence the level of understanding of accounting. While self-control, motivation, and social skills are not significantly influence the level of understanding of accounting. While in Attribute learning behavior that affect the level of understanding of accounting is a visit to the library variable. While the habit of following the lesson, Book Reading Habits and Habit Facing the test does not significantly influence the level of understanding of accounting. Key words: Emotional Intelligence, Learning Behavior, Level Understanding of