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

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