PENGARUH PERILAKU BELAJAR, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL dan MINAT BELAJAR TERHADAP PEMAHAMAN AKUNTANSI

(Studi Kasus Pada mahasiswa Akuntansi di Universitas Budi Luhur Periode 2014-2016)

Abstract

Understanding Accounting is a person's ability to understand, understand what Accounting after Accounting is understood and remember. This study aims to understand what is meant by Learning, Emotional Intelligence, Spiritual Intelligence, and Learning Interest in Understanding Accounting. This study uses survey methods for students at Budi Luhur University, South Jakarta, majoring in Accounting who have passed semester 1 and 2. Data was collected using questionnaires. There are 75 questionnaires distributed and everything can be implemented. Data processing is done by using validity test, reliability test, classic assumption test and multiple regression test with the help of Statistical Product and Service Solution (SPSS) version 20.0 and Microsoft Excel 2003. The results of this study point to, Emotional Intelligence is not significant to Understanding of Accounting, Spiritual Intelligence not significant to Accounting Understanding, while Interest in Learning is significantly related to Understanding of Accounting.