PENGARUH MINAT BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI DIMODERASI OLEH KECERDASAN ADVERSITY DAN MEDIA OASE UNUD

Abstrak

Accounting education held at universities aims to educate students when they graduate to become professional accountants who have not only sufficient knowledge but are also proficient in accounting skills. The purpose of this study was to obtain empirical evidence of the moderating effect of adversity intelligence on the effect of the ease of online learning media at OASE Unud on the level of accounting understanding. The population in this study were all active accounting students class 2018 Accounting Study Program, Faculty of Economics and Business, Udayana University and used OASE Unud in the lecture process. This study uses a non-probability sampling technique with purposive sampling technique. the number of samples needed in this study, which is as many as 88 respondents, but will be rounded up to 90 respondents. The analysis technique is moderation analysis. Based on the results of data analysis and discussion in the previous chapter, the following conclusions can be drawn. Attract in learning has a significant positive effect on accounting understanding, adversity intelligence can moderate the effect of interest in learning on accounting understanding significantly and IT Ease of OASE Unud can moderate the result of interest in learning on accounting comprehension significantly.