KECERDASAN EMOSIONAL DAN PERILAKU BELAJAR MEMBENTUK TINGKAT PEMAHAMAN AKUNTANSI DENGAN KEPERCAYAAN DIRI SEBAGAI VARIABEL MODERATING (Studi Kasus Pada Universitas Muhammadiyah Ponorogo)

This study aims to examine and analyze the effects of emotional intelligence and learning behavior on the level of understanding of accounting with self-confidence as a moderating variable. This study uses primary data that contains questions in the form of questionnaires measured by using Likert scale. The population in this study is an active accounting student in the year 2013/2014 as many as 154 students. Sampling technique with probability sampling with simple random sampling method. The sample size is 110 students. Statistical method to test the hypothesis by Partial Least Square (PLS) method. The result of the research shows that (1) the emotional intelligence of accounting students influences the level of accounting understanding, (2) the accounting student’s learning behavior does not affect the level of understanding of accounting and (3) emotional intelligence and student accounting behavior does not affect the level of understanding of accounting with confidence as moderating variable. Keywords: level of understanding of accounting, emotional intelligence, learning behavior and confidence