The Influence of Intellectual Intelligence, Spiritual Intelligence, and Interest in Learning on The Level of Understanding of Accounting in STIE SEMARANG
Keywords:
Intellectual Intelligence, Spiritual Intelligence, Interest in Learning, Understanding of AccountingAbstract
Education is very important for everyone to educate and develop their potential in order to create quality human resources by studying at university. The aim of this research is to analyze the influence of intellectual intelligence, spiritual intelligence and interest in learning on the level of understanding of accounting among accounting students at the SEMARANG College of Economics. The population in this study were active students majoring in regular morning accounting, class of 2020, SEMARANG College of Economics, totaling 46 students. The sampling technique used was a saturated sample with a total of 46 respondents. These independent variables are intellectual intelligence, spiritual intelligence, and interest in learning. Meanwhile, this independent variable is accounting understanding. The data collection method uses a questionnaire. The data analysis methods used are classical assumption tests, multiple linear regression tests, and hypothesis tests. The results of this research show that intellectual intelligence has a significant effect on understanding accounting with a calculated t value of 3.134 with a significance level of 0.003. Spiritual intelligence has a significant effect on accounting understanding with a calculated t value of 3.055 with a significance level of 0.004, and interest in learning has a significant effect on accounting understanding with a calculated t value of 8.622 with a significance level of 0.000. The suggestion given is that future researchers can add other variables that influence the level of understanding of accounting, such as emotional intelligence, learning motivation, learning behavior and other variables in this research in order to obtain more varied results
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