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

Abstract

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.

Keywords: Level of Accounting Understanding, Emotional Quotient, Internal Locus of Control.