Detail Cantuman

ABSTRACT
EKA SULTIKA (2021).The Influence of Intellectual Intelligence, Emotional Intelligence, and Spiritual Intelligence on Accounting Understanding of STIEM Bongaya Students of the 2017 Accounting Study Program.
This study aims to determine whether intellectual, emotional, and spiritual intelligence affect students' accounting understanding either partially or simultaneously. Collecting data using primary data obtained from the population of students of STIEM Bongaya majoring in accounting, class of 2017 which amounted to 364 and by using purposive sampling a sample of 195 respondents was obtained. The results of the questionnaire have been tested with instruments, classical assumptions, and the data analysis method used is logistic regression technique.
The results of this study indicate that partially intellectual intelligence and spiritual intelligence have no effect on accounting understanding. While emotional intelligence affects the understanding of accounting. While the three forms of intelligence simultaneously affect the understanding of accounting.

Keywords: Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, Accounting Understanding