PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, PERILAKU BELAJAR, TERHADAP TINGKAT PEMAHAMAN AKUNTANSI  (Studi Kasus Pada Mahasiswa Akuntansi STIE Sutaatmadja Subang)

Siti Maryam

Siti Maryam STIE Sutaatmadja, Subang, Indonesia

Keywords: Emotional Intelegence, Spiritual Intelegence, Learning Behavior, Accounting Understanding

Abstract

This study discusses the importance of Emotional Intelligence, Spiritual Intelligence, Learning Behavior, Learning Interest in Accounting Understanding Level at STIE Sutaatmadja Faculty of Economics, S1 Accounting Department. Data collection is done by using a questionnaire. Determination of the sample in this study using purposive sampling techniques, namely by taking samples using certain criteria. The questionnaire was distributed to accounting students with 100 respondents. Data processing techniques are carried out, using multiple linear regression analysis with the help of SPSS (Product Statistics and Service Solutions). The results of this study indicate that Emotional Intelligence has a significant positive effect on the level of Accounting Understanding, Spiritual Intelligence has a significant effect on the level of Accounting Understanding, Learning Learning has a significant positive relationship to the level of Accounting Understanding.

Author Biography

Siti Maryam, STIE Sutaatmadja, Subang, Indonesia

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