Yuli Anwar

The purpose of this study is to examine and analyze empirically the influence of emotional quality, self confidance, and personal value, toward to understanding of financial accounting. Respondents in this study were use lecturer at private university in Bogor. The analysis used in this study using path analysis model, which is a method that uses exogenuous and endogenuous variables. Equation models in  this  study  using  two  models,  (1)  equation of sub structural one, such as  PV= β₁KE₁ + β₂KD₂ + ε₁ and equation  of sub ​​structural two, such as  PA = β₁KE₁ + β₂KD₂ + β₃PV₃ +ε₂.The finding of this study sub-structural one that there is a direct influence and  positive significant between emotional quality on personal value amounted to 0,345 (34,5%) and self confidence of 0,526 (52,60%). Meanwhile, the sub-structural two found that there is direct influence and positive significant between emotional quality on the understanding of financial accounting is 0,144 (14.40%) and self confidence to the understanding of financial accounting is 0,197 (19,70%), as well as the indirect effect positive emotional quality by considering  personal value to the understanding of financial accounting is 0,383 (38,30%), as well as the indirect effect positive self confidence by considering the personal value to the understanding of financial accounting is 0,561 (56,10%).

Keywords: Emotional Quality, Self Confidence, Personal Value, Understanding of Financial Accounting

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