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Judul PENGARUH KECERDASAN INTELEKTUAL, KECERDAAN EMOSIONAL DAN KECERDAAN SPRRITULAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI
Edisi Vol 9 No.2 Juli 2013
ISBN/ISSN 1858 - 2702
Pengarang EFFRIYANTI, SE, MSi, Ak. 0003047701 / AKUNTANSI - Personal Name
Subyek/Subjek
Content type Karya Ilmiah Dosen
Bahasa Indonesia
Penerbit Universitas IBA
Tahun Terbit 2013
Abstrak PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI

Oleh
Effriyanti
Dosen Tetap Fakultas Ekonomi Universitas IBA

ABSTRAK


Intelligence is one of the greatest gift of Allah to mankind and made as one of the advantages of human, with human intelligence to continuously maintain and improve the quality of life is increasingly complex through thinking and learning continues. The author aims to determine the effect of IQ, EQ and SQ of students S1 to the level of understanding of accounting.
The sampling technique using convenience sampling methods. The data used in this study is that primary data obtained from the questionnaires that measured by the Likert scale. Questionnaires distributed to accounting students at six (PTS) in Palembang. Samples are used as much as 350 respondents. Data analysis in this study using multiple regression.
This study shows that the IQ, EQ and SQ have an influence on the level of understanding of accounting). This can be evidenced by the results of multiple regression testing of this study indicate that the IQ, EQ and SQ significantly affect the level of understanding of accounting 72%.

Keywords: Intellectual Intelligence, Emotional Intelligence.
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