PENGARUH PRILAKU BELAJAR, KECERDASAN EMOSIONAL, KECERDASAN INTELECTUAL DAN KECERDASAN SPIRITUAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI PADA MAHASISWA JURUSAN AKUNTANSI

PENGARUH PERILAKU BELAJAR, KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, DAN KECERDASAN SPIRITUAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI PADA MAHASISWA JURUSAN AKUNTANSI UMRAH
Onah, Myrna Sofia
Redaksi Jurnal Ekonomi Maritim Indonesia
Indonesia
Fakultas Ekonomi

Abstrak

This study aims to determine the effect of learning behavior, emotional intelligence, intellectual and spiritual intelligence on the level of understanding of accounting at a university student majoring in accounting in the maritime king AliHaj. Collecting data using the data questionnaire distributed to respondents, accounting student class of 2011 in UMRAH which has taken accounting courses and who have exhausted 120 credits, with the total sample was 69, the samples can be processed as many as 64. The data processing technique using SPSS 20. The analysis tool used is multiple linear regression using partial test (t) and simultaneous (F). These results indicate that in partial learning behavior affect the level of understanding of accounting, emotional intelligence has no effect on the level of understanding of accounting, intellectual intelligence has no effect on the level of understanding of accounting and spiritual intelligence affect the level of understanding of accounting. While the simultaneous test shows that the variable behavior of learning, emotional intelligence, intellectual, and spiritual intelligence simultaneously influence the level of understanding of accounting.