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IJSTR >> Volume 7 - Issue 12, December 2018 Edition

International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616

The Influence Of Lecturer Competence And Students Quotient On Understanding Of Accounting Science (Empirical Study On Students In Accounting Department Of State Polytechnic Samarinda)

[Full Text]



Eko Adi Widyanto, Nyoria Anggraeni Mersa



Lecturer Competence, Student Quotient, Accounting Science.



The two main factors forming student achievement are generally divided into internal and external factors. Internal factors are usually derived from fundamental intelligence possessed by the student concerned while external factors are the competence of educators that are related to the teaching and learning process of the student. The purpose of this study to determine the effect of the competence of lecturers consisting of personal competence, social competence, professional competence, pedagogical competence and students quotient consisting of intellectual intelligence, emotional intelligence, spiritual intelligence, social intelligence to understanding science accounting department at Samarinda State Polytechnic. Data analysis techniques are done with multiple regression analysis through instrument testing (validity and reliability), classical assumption tests ( normality, multicollinearity, heteroscedasticity and autocorrelation ), and hypothesis testing ( partial and simultaneous ). The data used is the population of the 6th semester students of 145 students who come from 2 study programs at the Accounting Department of Samarinda State Polytechnic. The results showed that the lecturers' competencies consisting of personality competencies, social competencies, professional competencies and pedagogic competencies all had a positive and significant influence on the understanding of accounting science for students of the Accounting Department of the State Polytechnic of Samarinda. Of the intelligence variables tested, which consists of 4 (four) intelligences namely intellectual intelligence, emotional intelligence, social intelligence and spiritual intelligence, only the variables of intellectual intelligence and emotional intelligence that influence the understanding of accounting science, while 2 (two) other variables, yakti variable social intelligence and spiritual intelligence have no significant effect.



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