PENGARUH KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL MAHASISWA AKUNTANSI TERHADAP TINGKAT PEMAHAMAN AKUNTANSI PADA PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNDANA

Abstract

This research was conducted at the Accounting Department of Nusa Cendana University, located on Adisucipto Street Penfui, Kupang. The purpose of this study was to determine the effect of student's emotional and spiritual intelligence on the level of accounting understanding partially and simultaneously. The sampling technique was purposive sampling and got 46 samples. The analysis technique is by multiple linear regressions. The results of the research partially showed that emotional intelligence and spiritual intelligence had a positive and significant effect toward the level of accounting understanding. This result simultaneously showed that emotional and spiritual intelligence had an effect on the level of understanding of accounting with a determination coefficient of 52% while 48% was influenced by other factors.