Authors:

Ni Putu Laksmi Gayatri, Ni Gst. Putu Wirawati

Abstract:

“This research was conducted on regular afternoon students in the accounting department of the Faculty of Economics and Business, Udayana University. This study uses primary data collected using a questionnaire as an instrument for collecting data distributed to respondents. The respondents of this study were regular afternoon students of the 2015 accounting department of the Faculty of Economics and Business, Udayana University. The number of samples obtained was 65 samples. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that the variables of intellectual intelligence, emotional intelligence, spiritual intelligence, and learning behavior have positive and statistically significant effects on the understanding of accounting. This means that the better the intellectual intelligence, emotional intelligence, spiritual intelligence, and learning behavior, the better the understanding of accounting. Keywords: Intellectual intelligence, emotional intelligence, spiritual intelligence, learning behavior, understanding of accounting.”

Keywords

Intellectual intelligence, emotional intelligence, spiritual intelligence, learning behavior, understanding of accounting.

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PDF:

https://jurnal.harianregional.com/akuntansi/full-49082

Published

2019-08-10

How To Cite

GAYATRI, Ni Putu Laksmi; WIRAWATI, Ni Gst. Putu. Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual, dan Perilaku Belajar Terhadap Pemahaman Akuntansi.E-Jurnal Akuntansi, [S.l.], v. 28, n. 2, p. 1377 - 1404, aug. 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-49082. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2019.v28.i02.p22.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 28 No 2 (2019)

Section

Articles

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