Authors:

Ida Ayu Clara Agustin, I Ketut Sujana

Abstract:

“Accounting understanding is a process of an accounting student in understanding matters related to accounting. Students’ accounting understanding is not only shown from the values ??obtained in the course but also influenced by several factors. The purpose of this study was to determine the effect of emotional intelligence, spiritual intelligence, and learning behavior on the level of understanding of accounting for non-regular students of the 2014 accounting department at the Faculty of Economics and Business at Udayana University. The method of determining the sample of this study uses purposive sampling method using the Slovin formula. Data collection using questionnaires distributed directly to students as many as 126 questionnaires. The data analysis technique used is multiple linear regression. Based on the results shows that emotional intelligence, spiritual intelligence, and learning behavior have a positive effect on the level of understanding of accounting. Keywords: understanding, emotional, spiritual, learning behavior”

Keywords

understanding, emotional, spiritual, learning behavior

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PDF:

https://jurnal.harianregional.com/akuntansi/full-42434

Published

2018-10-10

How To Cite

AGUSTIN, Ida Ayu Clara; SUJANA, I Ketut. Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual, dan Perilaku Belajar pada Tingkat Pemahaman Akuntansi.E-Jurnal Akuntansi, [S.l.], v. 25, n. 2, p. 988 - 1014, oct. 2018. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-42434. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2018.v25.i02.p07.

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Issue

Vol 25 No 2 (2018)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License