PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, DAN KECERDASAN SPIRITUAL MAHASISWA TERHADAP PEMAHAMAN AKUNTANSI (Studi Empiris Terhadap Mahasiswa Jurusan Akuntansi Perguruan Tinggi Negeri Malang)

Laila Maulatul Haq, Nur Hidayati, M. Cholid Mawardi

Abstract


This study discusses about intellectual intelligence, emotional intelligence, and spiritual intelligence on accounting understanding. This type of research uses quantitative research. Sampling using snowball sampling method with data collection methods using a questionnaire. The data analysis technique used to test the hypotheses in this study is the analysis of Multiple Linear Regression. The population in this study were students majoring in Accounting for the seventh semester of 2016 from three public universities in Malang, namely Brawijaya University, State University of Malang, and State Islamic University of Maulana Malik Ibrahim Malang. significant effect on accounting understanding either partially or simultaneously.

Keywords: Intellectual Intelligence, Emotional Intelligence, Intelligence, Spiritual Understanding of Accounting


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