PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI (Studi Empiris Pada Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Malang dan Universitas Muhammadiyah Malang)

Abstract

ABSTRACT

This research was conducted with the aim of knowing the effect of emotional intelligence, spiritual intelligence, and learning behavior on the level of understanding of accounting either partially or simultaneously. The population in this study were students of S1 accounting class 2016 at the Islamic University of Malang and the University of Muhammadiyah Malang, with a total sample of 87 respondents, the sample was selected using a purposive sampling method. The data analysis technique in this study is to use the statistical package for social sciences (SPSS) for windows version 22 program. The results of this study indicate that partially emotional intelligence has a positive effect on the level of accounting understanding with a significant value of 0.037 <0.05, spiritual intelligence does not affect the level of accounting understanding with a significance value of 0.852 <0.05, learning behavior has a positive effect on the level of accounting understanding with a significance value of 0.046> 0.05. Simultaneously emotional intelligence, spiritual intelligence, and learning behavior have a significant effect on the level of understanding of accounting with a significance value (0.000 <0.05).

Keywords: emotional intelligence, spiritual intelligence, learning behavior, and understanding of accounting