Pengaruh Metode Perkuliahan Daring Dan Minat Belajar Terhadap Tingkat Pemahaman Akuntansi Dengan Kecerdasan Emosional Sebagai Variabel Pemoderasi Selama Pandemi Covid-19

(Studi Kasus Pada Mahasiswa Akuntansi Universitas Hindu Indonesia)

Abstract

During the Covid-19 pandemic, the pattern of people's lives changed. One aspect that has been
affected by COVID-19 is education. In the world of conventional education, the teaching and
learning process is usually carried out face to face, but due to the pandemic, the entire learning
process is carried out online. In the current observations, the author wants to reveal the effect of
online lecture methods and interest in learning on the level of understanding of accounting with
emotional intelligence as a moderating variable during the Covid-19 pandemic. This study made
all accounting students at the Hindu University of Indonesia, totaling 700 students, as the study
population, in which the total sample was 88 people who were analyzed using the (MRA)
technique. The results of this study indicate that the level of understanding of accounting can be
higher if the lecture method is online, the interest in learning is increased. Emotional
intelligence is not able to strengthen the effect of online lecture methods on the level of
understanding of accounting.