Pengaruh Kecerdasan Emosional, Kecerdasan Intelektual, Kecerdasan Spiritual dan Kecerdasan Sosial Terhadap Pemahaman Akuntansi
DOI:
https://doi.org/10.32487/jst.v2i1.118Abstract
Abstract
The role of educational institutions is essential to produce accounting graduates who qualified to compete in the world of work, to produce quality accounting graduates college party must know what are the factors that affect a student receives a lesson in understanding the factors that can support accounting course success is not intelligence, but also with intelligent personality. The aim of the study was to determine the Influence of emotional intelligence, intellectual, spiritual intelligence, and social intelligence to the understanding of accounting either partially or simultaneously. The study was conducted on students studying accounting in college at the University of Balikpapan Balikpapan City. The author examines accounting students who are nearing the end of the semester, because at that level the student is considered to have the full benefit on teaching accounting courses given. The results showed that the partial intelligence and emotional intelligence significantly influence the understanding of accounting whereas spiritual intelligence and social intelligence has no Influence on the understanding of accounting. While simultaneously emotional intelligence, intellectual, spiritual intelligence and social intelligence significantly influence accounting understanding.
Key words: Emotional Intelligence, Intellectual Intelligence, Spiritual Intelligence, Social
Intelligence, Understanding Accounting.
Abstrak
Peran lembaga pendidikan sangat penting untuk menghasilkan lulusan sarjana akuntansi yang berkualitas agar dapat bersaing dalam dunia kerja, untuk menghasilkan lulusan sarjana akuntansi yang berkualitas pihak perguruan tinggi harus mengetahui apa saja faktor-faktor yang mempengaruhi seorang mahasiswa dalam memahami pelajaran yang diterimanya, faktor yang dapat mendukung keberhasilan program studi akuntansi adalah bukan kecerdasan otak saja tetapi juga dengan memiliki kecerdasan kepribadian. Tujuan dari penelitian adalah untuk mengetahui pengaruh kecerdasan emosional, kecerdasan intelektual, kecerdasan spiritual, dan kecerdasan sosial terhadap pemahaman akuntansi baik secara parsial maupun simultan. Penelitian ini menggunakan sampel mahasiswa akuntansi yang telah mendekati semester akhir, dianggap telah mendapatkan manfaat penuh atas mata kuliah pengajaran akuntansi yang diberikan. Hasil penelitian secara parsial kecerdasan emosional dan kecerdasan intelektual berpengaruh secara signifikan terhadap pemahaman akuntansi sedangkan kecerdasan spiritual dan kecerdasan sosial tidak berpengaruh terhadap pemahaman akuntansi. Sedangkan secara simultan kecerdasan emosional, kecerdasan intelektual, kecerdasan spiritual dan kecerdasan sosial berpengaruh secara signifikan terhadap pemahaman akuntansi.
Kata Kunci: Kecerdasan Emosional, Kecerdasan Intelektual, Kecerdasan Spiritual, Kecerdasan Sosial, Pemahaman Akuntansi.
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