The Influence of Learning Agility Quotient, Intelligence Quotient, and Emotional Quotient on the Work Readiness of Accounting Education Students in the 4.0 Era

Lutfia Anggraini; Sulastri Sulastri

doi:10.17977/jabe.v9i4.61220

The Influence of Learning Agility Quotient, Intelligence Quotient, and Emotional Quotient on the Work Readiness of Accounting Education Students in the 4.0 Era

Lutfia Anggraini, Sulastri Sulastri

Abstract

This study aims to determine the influence of Learning Agility Quotient, Intelligence Quotient, and Emotional Quotient on the work readiness of Accounting Education students in the 4.0 era. The novelty of this research lies in integrating the Technology Acceptance Model (TAM) as a theoretical framework. TAM strengthens the understanding that work readiness in the 4.0 era is influenced by an individual's ability to accept and utilize technology, which is reflected in the aspects of LAQ, IQ, and EQ. The approach used in this research is explanatory quantitative, with data collected through questionnaires. The respondents of the study are Accounting Education students from the 2021 and 2022 cohorts at Universitas Negeri Malang. The sampling technique employed is simple random sampling, and the data analysis method used is multiple regression analysis. The research results indicate that LAQ, IQ, and EQ have a positive influence on work readiness, with a significance value.

Keywords

Learning Agility Quotient; Intelligence Quotient; Emotional Quotient; Work Readiness

Full Text:

PDF

References

Abayadeera, N., & Watty, K. (2016). Generic skills in accounting education in a developing country: Exploratory evidence from Sri Lanka. Asian Review of Accounting, 24(2), 149–170. https://doi.org/10.1108/ARA-03-2014-0039

Abdullah, A. A. H., & Almaqtari, F. A. (2024). The impact of artificial intelligence and Industry 4.0 on transforming accounting and auditing practices. Journal of Open Innovation: Technology, Market, and Complexity, 10(1), 100218. https://doi.org/10.1016/j.joitmc.2024.100218

Abubakar, H. R. (2021). Pengantar metodologi penelitian. SUKA-Press UIN Sunan Kalijaga.

Adepoju, O. O., & Aigbavboa, C. O. (2021). Assessing knowledge and skills gap for construction 4.0 in a developing economy. Journal of Public Affairs, 21(3), 1–10. https://doi.org/10.1002/pa.2264

Afif, N., & Arifin, A. H. (2022). Kesiapan Kerja Mahasiswa Akuntansi Di Era Digital: Cukupkah Hanya Hard Skills? KRISNA: Kumpulan Riset Akuntansi, 14(1), 50–62. https://doi.org/10.22225/kr.14.1.2022.50-62

Agolla, J. E. (2018). Human Capital in the Smart Manufacturing and Industry 4.0 Revolution. Digital Transformation in Smart Manufacturing. https://doi.org/10.5772/intechopen.73575

Ahmad, A. R., Pannirchelvi A/P Segaran, Ng Kim Soon, Hairul Rizad Md Sapry, & Siti Sarah Omar. (2019). Factors Influence The Students’ Readiness on Industrial Revolution 4.0. International Journal of Recent Technology and Engineering (IJRTE), 8(25), 461–468.

Aprianus Telaumbanua, A. T. (2024). Pengaruh Soft Skill Dan Hard Skill Mahasiswa Terhadap Kesiapan Kerja Di Era Revolusi Industri 4.0. Jurnal Suluh Pendidikan (JSP), 12(2).

Aufi, K., & Irianto, A. (2023). Pengaruh Hasil Belajar dan Soft Skills terhadap Kesiapan Kerja Siswa. Jurnal Ecogen, 6(1), 82. https://doi.org/10.24036/jmpe.v6i1.14345

Azhar, Z., Jalaludin, D., Ghani, E. K., Ramayah, T., & Nelson, S. P. (2024). Learning agility quotient and work readiness of graduating accounting students: embracing the dynamics of IR4.0. Accounting Education, 33(4), 450–472. https://doi.org/10.1080/09639284.2023.2211567

Cahyaningtyas, A. S., Aeni, A. N., & Adipura, H. N. (2023). Pengaruh Perkembangan Teknologi pada Era Revolusi Industri4.0 terhadap Sumber Daya Manusia dan Ketenagakerjaan di pasar Tenaga Kerja. October.

Dasmadi, Djajasinga, N. D., Mayasari, Y., Suparni, S., & Iman Ahmad Gymnastiar. (2023). Reskilling Tenaga Kerja: Strategi Kebijakan Menghadapi Pengangguran Akibat Revolusi Industri 4.0. Jurnal Birokrasi & Pemerintahan Daerah, 5(2), 256–265.

Davis, F. D. (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. MIS Quarterly, 13(3), 319–340. https://doi.org/10.5962/bhl.title.33621

De Meuse, K. P. (2017). Learning agility: Its evolution as a psychological construct and its empirical relationship to leader success. Consulting Psychology Journal, 69(4), 267–295. https://doi.org/10.1037/cpb0000100

Elviana, E., & Sudiana, K. (2023). Pengaruh Kecerdasan Emosional Dan Digital Skills Terhadap Kesiapan Kerja Pada Mahasiswa S1 Telkom University Angkatan 2018. EProceedings of Management, 10(4). https://doi.org/https://doi.org/10.17509/jptb.v3i1.56895

Febriza, A., Sompa, A. W., Amaliah, A., Padad, A. T., & Savitri, A. I. (2022). Impact of Motivation, Learning Strategy, and Intelligence Quotient on Medical Students’ Grades. The Open Psychology Journal, 15(1), 1–7. https://doi.org/10.2174/18743501-v15-e2205100

Fuada, D. T., Anggraeni, P. A., Puspita, A. C., & Firdaus, V. (2025). Pengaruh Literasi Digital, Motivasi Kerja, dan Kesempatan Bimbingan Karir terhadap Kesiapan Kerja Generasi Z. Innovative: Journal Of Social Science Research, 5(1), 650–665.

Fuady, A. H. (2018). Teknologi Digital dan Ketimpangan Ekonomi di Indonesia. Masyarakat Indonesia Majalah Ilmu-Ilmu Sosial Indonesia, 4(1), 75–88.

Gajdzik, B., & Wolniak, R. (2022). Smart Production Workers in Terms of Creativity and Innovation: The Implication for Open Innovation. Journal of Open Innovation: Technology, Market, and Complexity, 8(2). https://doi.org/10.3390/joitmc8020068

Ganuthula, V. R. R., & Sinha, S. (2019). The Looking Glass for Intelligence Quotient Tests: The Interplay of Motivation, Cognitive Functioning, and Affect. Frontiers in Psychology, 10(December), 1–6. https://doi.org/10.3389/fpsyg.2019.02857

Goleman, D. (2001). An EI-based theory of performance. The Emotionally Intelligent Workplace: How to Select for, Measure, and Improve Emotional Intelligence in Individuals, Groups, and Organizations/Jossey-Bass.

Gondal, U. H., & Husain, T. (2013). A Comparative Study of Intelligence Quotient and Emotional Intelligence: Effect on Employees? Performance. Asian Journal of Business Management, 5(1), 153–162. https://doi.org/10.19026/ajbm.5.5824

Greenberger, D., & Padesky, A. C. (2022). Emotional quotient dan adversity quotient. Psikoborneo: Jurnal Ilmiah Psikologi, 5(1), 25–33.

Hamdani, H., Simatupang, M., & Ainy, N. (2023). Pengaruh Learning agility Terhadap Innovative Work Behavior Pada Mahasiswa Yang Bekerja The Effect of Learning agility On Innovative Work Behavior in Working Students. 4(3), 230–238.

Hamid, A. A., Razak, F. Z. A., Bakar, A. A., & Abdullah, W. S. W. (2016). The Effects of Perceived Usefulness and Perceived Ease of Use on Continuance Intention to Use E-Government. Procedia Economics and Finance, 35(October 2015), 644–649. https://doi.org/10.1016/s2212-5671(16)00079-4

Harahap, N. J. (2019). Mahasiswa Dan Revolusi Industri 4.0. Ecobisma (Jurnal Ekonomi, Bisnis Dan Manajemen), 6(1), 70–78. https://doi.org/10.36987/ecobi.v6i1.38

Haring, S., Shankar, J., & Hofkes, M. K. (2020). The Potential of Learning Agility The relationship between Learning Agility and Success. HFMMTTalentIndex, 1–21.

Hasse, C. (2017). Technological literacy for teachers Technological literacy for teachers. Oxford Review of Education, 4985, 1–13. https://doi.org/10.1080/03054985.2017.1305057

Herawati, N., Agussalim, M., & Darmi, T. (2020). Pengaruh Kecerdasan Emosional, Independensi, Dan Profesionalisme Terhadap Pengambilan Keputusan Auditor Pada Kantor Akuntan Publik Padang. JOPPAS: Journal of Public Policy and Administration Silampari, 2(1), 18–31.

Ismail, M. E., Hashim, S., Zakaria, A. F., Ariffin, A., Amiruddin, M. H., Rahim, M. B., Razali, N., Ismail, I. M., & Sa’adan, N. (2020). Gender analysis of work readiness among vocational students: A case study. Journal of Technical Education and Training, 12(1 Special Issue), 270–277. https://doi.org/10.30880/jtet.2020.12.01.029

Jahormin Simarmata, & Nursamsiyah. (2018). Pengaruh Intelligence Quotient, Emotional Quotient, Spiritual Quotient, Dan Self Efficacy Terhadap Kinerja Auditor ( Studi Empiris Pada Beberapa Kantor Akuntan Publik Di Jakarta Selatan ). Jurnal Liabilitas, 3(2), 73–91. https://doi.org/10.54964/liabilitas.v3i2.40

Jalaludin, A. A., Kadir, S. A., Abdullah, A., & Mustakim, S. S. (2022). Competency Development through the Implementation of Professional Learning Community among Accounting Teachers. The Eurasia Proceedings of Educational and Social Sciences, 25, 100–112. https://doi.org/10.55549/epess.1218204

Jitaru, O. (2019). Active Learning and Development of Design Thinking Ability at Students. Review of Artistic Education, 18(1), 293–299. https://doi.org/10.2478/rae-2019-0033

Kamal, S. A., Shafiq, M., & Kakria, P. (2020). Investigating acceptance of telemedicine services through an extended technology acceptance model (TAM). Technology in Society, 60(September 2019). https://doi.org/10.1016/j.techsoc.2019.101212

Kamaruzamani, F. M., Hamid, R., Mutalib, A. A., & Rasul, M. S. (2019). Emotional intelligence attributes for engineering graduates of the industrial revolution 4.0. International Journal of Innovation, Creativity and Change, 7(11), 326–343.

Kurniawan, F. E., & Aruan, N. L. (2021). Digitalisasi dan Pola Kerja Baru: Dampak Bagi Industrialisasi dan Respons Kebijakan Ketenagakerjaan. Jurnal Sosioteknologi, 20(3), 395–409. https://doi.org/http://dx.doi.org/10.5614/sostek.itbj.2021.20.3.11

Laar, E. Van, Deursen, A. J. A. M. Van, Dijk, J. A. G. M. Van, & Haan, J. De. (2019). Determinants of 21st-century digital skills : A large-scale survey among. Computers in Human Behavior, 100(July), 93–104. https://doi.org/10.1016/j.chb.2019.06.017

Libraeni, L. G. B., Willdahlia, N. M. M. R., & Gede, D. A. (2022). Pengaruh Intelligence Quotient Pada Pemahaman Akuntansi Dengan Emotional Quotient dan Adversity Quotient Sebagai Pemoderasi (Studi Kasus Pada Institut Bisnis dan Teknologi Indonesia – INSTIKI). Jurnal E-Bis : Ekonomi Bisnis, 6(2), 407–415. https://doi.org/https://doi.org/10.37339/e-bis.v6i2.953

Liu, F., Shi, Y., & Liu, Y. (2017). Intelligence Quotient and Intelligence Grade of Artificial Intelligence. Annals of Data Science, 4(2), 179–191. https://doi.org/10.1007/s40745-017-0109-0

Makris, D., Hansen, Z. N. L., & Khan, O. (2019). Adapting to supply chain 4.0: an explorative study of multinational companies. Supply Chain Forum, 20(2), 116–131. https://doi.org/10.1080/16258312.2019.1577114

Marwaha, S. (2015). Analysis of emotional quotient and intelligence quotient among ‘High Achievers’ and ‘Low Performers’ in school academics. International Journal of Home Science, 1(2), 26–31.

Mena, J., Hennissen, P., & Loughran, J. (2017). Developing pre-service teachers ’ professional knowledge of teaching : The in fl uence of mentoring. Teaching and Teacher Education, 66, 47–59. https://doi.org/10.1016/j.tate.2017.03.024

Miftahuddin, & Muhmmad Fikri Robani. (2023). Kesiapan Kerja Siswa SMK: Peran Kecerdasan Emosi, Future Time Perspective, dan Sikap terhadap Konseling Karier. Jurnal Penelitian Psikologi, 14(2), 83–90. https://doi.org/10.29080/jpp.v14i2.1029

Mujanah, S. (2020). The Effect of Self-Efficacy, Competence, and Emotional Quotient on Employee Performance Through Career Development as an Intervening Variable on Companies. 115(Insyma), 58–62. https://doi.org/10.2991/aebmr.k.200127.012

Mulyani, A. Y. (2022). Pengembangan Critical Thinking Dalam Peningkatan Mutu Pendidikan di Indonesia. DIAJAR: Jurnal Pendidikan Dan Pembelajaran, 1(1), 100–105. https://doi.org/10.54259/diajar.v1i1.226

Mulyono, W. D., Suparji, A. W., & Adistana, G. A. Y. P. (2023). The influence of communication and teamwork skills on the work readiness of vocational high school students. World Transactions on Engineering and Technology Education, 21(3), 1–6.

Muspawi, M., & Lestari, A. (2020). Membangun Kesiapan Kerja Calon Tenaga Kerja. Jurnal Literasiologi, 4(1), 111–117. https://doi.org/10.47783/literasiologi.v4i1.138

Nihlatin Nisa, A., Puji Sugiharto, D. Y., & Awalya, A. (2021). The Relationship between Creative Thinking, Problem Solving Skills, and Self Efficacy with Work Readiness. Jurnal Bimbingan Konseling, 10(1), 8–13. https://doi.org/10.15294/jubk.v9i1.45230

Nurkhin, A., Setiyani, R., & Widhiastuti, R. (2019). Analisis Profil Lulusan Pendidikan Akuntansi Fakultas Ekonomi Universitas Negeri Semarang; antara Harapan dan Kenyataan [Profile Analysis of Graduates of Accounting Education in the Faculty of Economics, Universitas Negeri Semarang; between Hope and Reali. Seminar Nasional Pendidikan Pengembangan Kualitas Pembelajaran Era Generasi Milenial, 53–62.

Owusu-Manu, D., Edwards, D. J., Kukah, A. S., Pärn, E. A., El-Gohary, H., & Aigbavboa, C. (2019). An assessment of the level of emotional intelligence attributes of undergraduate built environment students in developing countries. Industry and Higher Education, 33(2), 108–115.

Pahrijal, R., Priyana, Y., & Sukini. (2023). Keterampilan Penting dalam Abad ke-21: Pendidikan dan Kesuksesan Profesional. Jurnal Pendidikan West Science, 01(09), 583–589.

Patimah, T., & Sumaryoto. (2024). Pengaruh Praktik Kerja Industri dan Motivasi Kerja terhadap Kesiapan Kerja. Jurnal Pendidikan IPS, 7(58), 230–243. https://doi.org/https://doi.org/10.30998/herodotus.v7i2.20331

Phan, D., Yapa, P., & Nguyen, H. T. (2020). Accounting graduate readiness for work: a case study of South East Asia. Education and Training, 63(3), 392–416. https://doi.org/10.1108/ET-02-2019-0036

Qowimah, S. N., Almahira, K. J., Rahma, D. A., Satrio, A. B., Nuzul, H. M., Puteri, S. N. Y., Lusiana, N., & Andyarini, E. N. (2021). Hubungan self confidence dan self awareness dengan komunikasi efektif pada mahasiswa-Relationship between self confidence and self awareness with effective communication in students. Indonesian Psychological Research, 3(2), 109–120. https://doi.org/https://doi.org/10.29080/ipr.v3i2.565

Rahmawati, L. K., & Muchsini, B. (2024). Pengaruh Learning Agility terhadap Kesiapan Kerja Siswa Jurusan Akuntansi di SMK Karanganyar. Jurnal Pendidikan Akuntansi Indonesia, 22(2), 57–65. https://doi.org/https://doi.org/10.21831/jpai.v22i2.76703

Ramdhany, M. A., Setiawan, Y., Hardiana, R. D., & Sobandi, A. (2020). Penguatan keterampilan abad ke-21 dan pengembangan efikasi diri mahasiswa pendidikan akuntansi. Jurnal Pendidikan Akuntansi & Keuangan, 8(2), 211–222.

Ratily Pakpahan, S., & Nikmah. (2024). Kesiapan Kerja Mahasiswa Akuntansi di Era Disrupsi Teknologi Digital: Peran Keahlian Akuntansi, Literasi Digital, Literasi Manusia, dan Adaptabilitas Karir. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 6(4), 4797–4812. https://doi.org/10.47467/alkharaj.v6i4.1037

Rikala, P., Braun, G., Järvinen, M., Stahre, J., & Hämäläinen, R. (2024). Understanding and measuring skill gaps in Industry 4.0 — A review. Technological Forecasting and Social Change, 201(November 2023). https://doi.org/10.1016/j.techfore.2024.123206

Rotolo, C. T., Church, A. H., Adler, S., Smither, J. W., Colquitt, A. L., Shull, A. C., Paul, K. B., & Foster, G. (2018). Putting an End to Bad Talent Management: A Call to Action for the Field of Industrial and Organizational Psychology. Industrial and Organizational Psychology, 11(2), 176–219. https://doi.org/10.1017/iop.2018.6

Sadhu, S., Utami, D. P., & Tiastari, A. A. (2018). Studi Fenomenologi: Mengungkap Fenomena Sarjana Keguruan Bukan Pendidik. Universitas Negeri Yogyakarta, 1(1), 1–6.

Scimago Institutions Rankings. (2024). Scimago Journal & Country Rank. https://www.scimagoir.com/rankings.php?area=3304&ranking=Overall&country=IDN

Sejati, D. P. (2020). Pengangguran Serta Dampaknya Terhadap Pertumbuhan Dan Pembangunan Ekonomi. AKSELERASI: Jurnal Ilmiah Nasional, 2(3), 98–105. https://doi.org/10.54783/jin.v2i3.313

Setiarini, H., Prabowo, H., Sutrisno, S., & Gultom, H. C. (2022). Pengaruh Soft Skill Dan Pengalaman Magang Kerja Terhadap Kesiapan Kerja Mahasiswa Melalui Motivasi Kerja Sebagai Variabel Intervening (Studi Kasus Pada Mahasiswa Feb Universitas Pgri Semarang). EKOBIS : Jurnal Ilmu Manajemen Dan Akuntansi, 10(2), 195–204. https://doi.org/10.36596/ekobis.v10i2.941

Silva, A. (2016). What is leadership? Journal of Business Studies Quarterly, 8(1), 1.

Sima, V., LLeana, G. G., Jonel, S., & Dumitru, N. (2020). Influences of the Industry 4.0. Journal of Ambient Intelligence and Humanized Computing, 13(8), 4041–4056. https://doi.org/10.3390/su12104035

Smith, B. A., & Watkins, K. E. (2024). Measuring learning agility: a review and critique of learning agility measures. Personnel Review, 53(3), 704–720. https://doi.org/10.1108/PR-10-2023-0886

Sugeng, B. (2022). Fundamental Metodologi Penelitian Kuantitatif (Eksplanatif). DEEpublish.

Suwanto, I. (2016). Konseling Behavioral Dengan Teknik Self Management Untuk Membantu Kematangan Karir Siswa SMK. Jurnal Bimbingan Konseling Indonesia, 1, 5–9.

Swarjana, I. K., & SKM, M. P. H. (2022). Populasi-sampel, teknik sampling & bias dalam penelitian. Penerbit Andi.

Tan, L. M., & Laswad, F. (2018). Professional skills required of accountants: what do job advertisements tell us? Accounting Education, 27(4), 403–432. https://doi.org/10.1080/09639284.2018.1490189

Tsiligiris, V., & Bowyer, D. (2021). Exploring the impact of 4IR on skills and personal qualities for future accountants: a proposed conceptual framework for university accounting education. Accounting Education, 30(6), 621–649. https://doi.org/10.1080/09639284.2021.1938616

Vrchota, J. (2020). Human Resources Readiness for Industry 4 . 0. Journal of Open Innovation: Technology, Market, and Complexity Article, 1–20. https://doi.org/10.3390/joitmc6010003

Wardhani, N. S., Sulastiana, M., & Ashriyana, R. (2022). Adaptasi Alat Ukur Learning Agility pada Karyawan untuk Meningkatkan Organizational Agility : Versi Bahasa Indonesia. Jurnal Pemikiran Dan Penelitian Psikologi, 27(2), 243–264. https://doi.org/10.20885/psikologika.vol27.iss2.art4

Wati, P. B., & Effendi, L. (2024). Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual, Dan Perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi (Studi Kasus Mahasiswa Akuntansi Universitas Mataram). Ganec Swara, 18(2), 680. https://doi.org/10.35327/gara.v18i2.847

Wijayanti, U., Matulessy, A., & Rini, A. P. (2020). Efektifitas Pelatihan Kepercayaan Diri Terhadap Kesiapan Kerja Pada Mahasiswa Fakultas Psikologi Tingkat Akhir, Ditinjau Dari Jenis Kelamin. Jurnal Penelitian Dan Pemikiran Psikologi, 15(45), 76–90.

Wirawan, P. A. E. S. (2017). Pengaruh Kecerdasan Emosional Terhadap Kepuasan Dan Kinerja Karyawan Pt. Jasa Raharja (Persero) Cabang Bali. JAGADITHA: Jurnal Ekonomi & Bisnis, 3(1), 12–26.

Yang, Y. C. (2012). Computers & Education Building virtual cities , inspiring intelligent citizens : Digital games for developing students ’ problem solving and learning motivation. Computers & Education, 59(2), 365–377. https://doi.org/10.1016/j.compedu.2012.01.012

Yasir, A., Ribhan, R., & Hayati, K. (2021). Kinerja Karyawan dari Aspek Pengaruh Kecerdasan Spiritual, Kecerdasan Intelektual serta Kecerdasan Emosional. Jurnal Bisnis Dan Manajemen, 17(1), 44–59. https://doi.org/10.23960/jbm.v17i1.222

DOI: http://dx.doi.org/10.17977/jabe.v9i4.61220