PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, DAN PERILAKU BELAJAR TERHADAP PEMAHAMAN AKUNTANSI MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS SAM RATULANGI MANADO
ABSTRACT: Globalization is
definitely demanding of the human resources that have the skills in every fields
of works so that they can be compete in the business world. In order to deal
with thisglobalization, it needs the skills that absolutely to be reached by
continuous study process, whichone of them is the accounting skill that’s very
needed in the economy nowadays. In order to facethis competition, education
world especially accounting demanded to produce the high qualityoutput or the
graduates and ready to compete in the jobs world. This research aimed to prove
theinfluence of intelligence quotient, emotional quotient, spiritual quotient,
and study behavior towards understanding of accounting of the student of
Economic and Business Faculty, SamRatulangi University. The analysis method is
linier double regression. The result gives the conclusion that is the
intelligence quotient, emotional quotient, spiritual quotient, and the study behavior
simultaneously have influence towards understanding of accounting of the
students of Economic and Bussines Faculty, Sam Ratulangi University, while
partially, intelligence quotient, emotional quotient, spiritual quotient, and
study behavior significantly have not the influencetowards understanding of
accounting of the student of Economic and Bussines Faculty, Sam Ratulangi
University Manado.
Key Words: The understanding
of Accounting Students, Intelligence Quotient, Emotional Quotient, Spiritual
Quotient, and the Study Behaviour
Penulis: Inriawati Parauba
Kode Jurnal: jpakuntansidd141182