PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI

Abstract

The purpose of this research is to test the influence of emotional intelligence, spiritual intelligence, and
learning behavior to the comprehension level of accounting.This research isa quantitative which has
been carried out by using comparative casual method which emphasizeson testing theories through the
measurement of the research variables by using statistic procedure. The population is the
undergraduate students of 2011, or the final-years of accounting students who have taken 120 of
semester credit system, the sample selection method has been done by using simple random sampling
and 218 students have been selected as samples. The data analysis technique has been done by using
multiple linear regressions. Based on the result of analysis and hypothesis test it can be concluded as
follow: (1) the emotional intelligence has positive influence to the comprehension of accounting. It
means that when the implementation of emotional intelligence is getting better, the comprehension of
accounting will improve; (2) The spiritual intelligence has positive influence to the comprehension of
accounting. It means that whentheapplication of spiritual intelligence is getting better, the
comprehension of accountingwill be increased; (3) Learning behavior has positive influence to the
comprehension of accounting. It means that learning behavior which is in appropriate with the
objectives of education is required, in which the learning behavior in accordance with the objective of
education can be achieved effectively and efficient, therefore the academic achievement can be
improved.
Keywords: Emotional Intelligence, Spiritual Intelligence, Learning Behaviorand Comprehension
of Accounting.