KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, DAN KECERDASAN SPIRITUAL BERPENGARUH TERHADAP PEMAHAMAN AKUNTANSI PADA MAHASISWA

Deswati Supra

doi:10.35449/jemasi.v13i1.1

Deswati Supra STIE Rahmaniyah Sekayu

DOI: https://doi.org/10.35449/jemasi.v13i1.1

Keywords: Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, Accounting Comprehension

Abstract

The aims of this study is to determine the influence of Intellectual Intelligence,
Emotional Intelligence, and Spiritual Intelligence toward Accounting Understanding of
Accounting Under Graduate Students at STIE Rahmaniyah Sekayu. Theoretical basis
were used in this study are intellectual intelligence, emotional intelligence, spiritual
intelligence, and understanding of accounting. Independent variables in this study were
intellectual intelligence, emotional intelligence, and spiritual intelligence. While the
dependent variable was the understanding of accounting. The population in this study
was all students of S1 Accounting in academic year 2013/2014 with the total number
was 186 people. The sample in this study was 127 respondents.
Technique for collecting the data in this study were done by interview and
questionnaires. This research used multiple regression analysis with data processing tool
using SPSS version 20 program. This research found Intellectual Intelligence, Emotional
Intelligence, and Spiritual Intelligence significantly and positively influence to the
Understanding of Accounting to the under graduate students of Accounting at STIE
Rahmaniyah Sekayu.