Research Article
The Influence of Resilience and Psychological Well-Being on Accounting Understanding
@INPROCEEDINGS{10.4108/eai.16-9-2025.2361028, author={Weny Nurwendari and Silvia Mariah Handayani and Taufik Hidayat and Rini Herliani}, title={The Influence of Resilience and Psychological Well-Being on Accounting Understanding}, proceedings={Proceedings of the 7th International Conference on Innovation in Education, Science, and Culture, ICIESC 2025, 16 September 2025, Medan, Indonesia}, publisher={EAI}, proceedings_a={ICIESC}, year={2026}, month={3}, keywords={resilience psychological well-being accounting comprehension higher education}, doi={10.4108/eai.16-9-2025.2361028} }- Weny Nurwendari
Silvia Mariah Handayani
Taufik Hidayat
Rini Herliani
Year: 2026
The Influence of Resilience and Psychological Well-Being on Accounting Understanding
ICIESC
EAI
DOI: 10.4108/eai.16-9-2025.2361028
Abstract
This study examines the influence of resilience and psychological well-being on accounting comprehension among undergraduate accounting education students at Universitas Negeri Medan. A sample of 68 students was selected using stratified random sampling and assessed with the Connor-Davidson Resilience Scale, Ryff’s Psychological Well-Being Scale, and a standardized accounting comprehension test. Data were analyzed using two-way ANOVA. The results show that both resilience (F = 18.72, p < .001) and psychological well-being (F = 15.45, p < .001) significantly affect accounting comprehension. Furthermore, the interaction effect (F = 6.83, p = .012) indicates that students with high resilience and high psychological well-being achieve the highest comprehension, while those with low levels in both dimensions perform poorest. These findings demonstrate that resilience and psychological well-being are not only independent predictors but also mutually reinforcing factors that enhance learning outcomes. The study emphasizes the need to strengthen psychological resources in accounting education.
