PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI (Studi Empiris Pada Mahasiswa S1 Program Studi Akuntansi Fakultas Ekonomi Universitas di Kota Batam)

Abstract

This study was aimed to examine wether intellectual, emotional and spiritual quotient have partial effects on the understanding on accounting. This study uses primary data by providing questions in the form of a questionnaire distributed to respondents. The population in this study were students who are still active in the accounting department, totaling 113 students at the Faculty of Economics, Batam University, Batam International University, Putera Batam University and Riau Islands University, then a sample of 113 respondents was taken using the census sampling method. Respondents in this study were undergraduate students majoring in accounting, class of 2017 who were still active, had completed introductory accounting courses 1, introduction to accounting 2, financial accounting 1, cost accounting, advanced financial accounting 1, accounting examination 1, advanced financial accounting 2, examination accounting 2, accounting information systems, and accounting theory and has taken 137 credits. A total of 113 questionnaires were sent and 76 were returned. The data obtained were then processed and analyzed only 76 questionnaires. The statistical methods that used to test the hypotheses was multiple linear regression analysis. The results of this study indicated that partial intellectual, emotional, spiritual intelligence have effects of the understanding level on accounting.