DETERMINANTS THAT INFLUENCE THE ACCOUNTING UNDERSTANDING AMONG STUDENTS IN A PUBLIC HIGHER EDUCATION INSTITUTION IN WEST PAPUA

Abstract

Having sufficient knowledge and skills in accounting is necessary to face the increasingly sophisticated era of digital transformation in accounting. Thus, higher education institutions play a vital role in developing the human capital of accounting students. This study aims to empirically examine the determinants of students' accounting understanding level in a public higher education institution in West Papua. A stack of 40 questionnaires received from sixth-semester bachelor accounting students from the only public higher education institution offering a bachelor's degree program in accounting in West Papua was analyzed using multiple regression analysis. The finding reveals that the lecturer's teaching style positively and significantly influences the students' accounting understanding level. While emotional intelligence, spiritual intelligence, and learning facilities negatively and significantly influence the student's accounting understanding level. Furthermore, learning and motivation behaviour positively but insignificantly influence students' accounting understanding level. This study provides insight into the factors influencing the student's accounting understanding levels in the context of public higher education institutions in the West Papua region. Moreover, this study implies that it is essential for higher education institutions to improve the teaching quality of lecturers by strengthening interactive learning strategies and technology that can increase students' understanding of accounting.