PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, KECERDASAN SPRITUAL DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI (Studi Kasus Pada Mahasiswa Program Studi Akuntansi Universitas Islam Kuantan Singingi)

Abstract

This study aims to find out: (1) The Effect of Intellectual Intelligence; (2) Emotional Intelligence; (3) Spiritual Intelligence; (4) Learning Behavior Against Level of Understanding of Accounting Case Study in Accounting Study Program Students at Kuantan Singingi Islamic University.

This research is descriptive by using data analysis with causal research design. The data used in this study are primary data in the form of questionnaires which are spread across all 2015 Accounting Study Program Students at Kuantan Singingi Islamic University in Kuantan Singingi Regency. The population is 264 people, up to 77 people. Data analysis was performed using multiple linear regression methods with the help of SPSS version 16. In this study using 4 independent variables namely (X₁) Intellectual Intelligence, (X₂) Emotional Intelligence (X₃) Spiritual Intelligence (X₄) Learning Behavior, and (Y) as a ldependent variant.

The results of this study indicate that the level of intellectual intelligence has a positive and significant effect on the level of accounting understanding (Case Study of Accounting Study Students) of 3,37, the level of spiritual intelligence, a positive and significant effect on the level of understanding of accounting (Case Study in Accounting Study Students ) equal to 3,71, Emotional intelligence level, has a positive and significant effect on the level of Accounting Understanding (Case Study of Accounting Study Students) of 3,64, Learning Behavior level, positive and significant effect on the Level of Accounting Understanding (Case Study in Accounting Study Students) amounting to 3,36, the level of Accounting Understanding, has a positive and significant effect on the Level of Understanding Accounting (Case Study of Accounting Study Students) of 4,15.