PENGARUH.KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL DAN PERILAKU BELAJAR PADA TINGKAT PEMAHAMAN AKUNTANSI (Studi Empiris Pada Mahasiswa Jurusan Akuntansi di Universitas Islam Malang & Universitas Islam Negeri Maulana Malik Ibrahim Malang)

Abstract

This study discusses Emotional Intelligence, Intellectual Intelligence, and Learning Behavior at the Level of Accounting Understanding. This type of research uses associative quantitative research. The data collection used is primary data using a questionnaire or google form method. The research sample was obtained as many as 114 students from two universities, namely the Islamic University of Malang and Maulana Malik Ibrahim State Islamic University of Malang, which were taken using the slovin formula. The analysis technique used is multiple linear regression analysis. The results showed that simultaneously the three variables had a significant effect on the level of accounting understanding, while partially learning behavior had no effect on the level of accounting understanding. Keywords: Emotional Intelligence, Intellectual Intelligence and Learning Behavior, Accounting Understanding Level.