CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis
Vol. 1 No. 1 (2021): Februari: Jurnal Manajemen dan Ekonomi Bisnis

PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP PEMAHAMAN AKUNTANSI

Suratman Suratman (Universitas Semarang)
Nanang Ari Utomo (Universitas Semarang)



Article Info

Publish Date
27 Feb 2021

Abstract

This study aims to determine the effect of intellectual intelligence, emotional intelligence, and spiritual intelligence on accounting understanding. The sampling method is purposive sampling and the sample used is 134 students from the Semarang University in 2018. The data collection technique is by distributing questionnaires. Analysis of the data in this study with linear regression with software smartPLS 3.2.9. The results of this study indicate that Intellectual Intelligence, Emotional Intelligence and Spiritual Intelligence have a simultaneous effect on Accounting Understanding. Partially, Intellectual Intelligence and Emotional Intelligence have no effect on Accounting Understanding, while Spiritual Intelligence has no effect on Accounting Understanding.

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Journal Info

Abbrev

cemerlang

Publisher

Subject

Economics, Econometrics & Finance

Description

CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis, berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas ...