Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional dan Kecerdasan Spiritual terhadap Pemahaman Akuntansi Pada Mahasiswa Kota Batam

Edi Susanto (Unknown)
Dian Efriyenti (Universitas Putera Batam)

Article Info

Publish Date
20 Apr 2024

Abstract

The aim of this research is to investigate the elements that impact the understanding of accounting.., Utilizing a quantitative methodology, this study aims to thoroughly examine the effects of the dependent variables. Namely intellectual intelligence, emotional intelligence, and spiritual intelligence, on the independent variable, which is accounting understanding. The research was conducted in Batam City, with the study population comprising accounting students from Batam International University (UIB), Universal University (UVERS), and Batam State Polytechnic (POLTEK). The analytical method employed was multiple regression, facilitated by the SPSS V25. The findings for this study revealed that the intellectual intelligence variable exhibited a positive yet nonsignificant influence on accounting understanding, while the emotional intelligence and spiritual intelligence variables demonstrated a positive and significant impact on accounting comprehension.

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Journal Info
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Website

Abbrev

alkharaj

Publisher

Institut Agama Islam Nasional Laa Roiba Bogor

Subject

Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah is a scientific journal published by Pusat Riset dan Kebijakan Strategis PRKS) of  Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor in collaboration with Masyarakat Ekonomi Syariah (MES) and Intelectual Association for Islamic Studies ...