PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL DAN KECERDASAN INTELEKTUAL TERHADAP PEMAHAMAN AKUNTANSI PADA MAHASISWA PRODI AKUNTANSI DI KOTA BATAM

The aim of this research was to determine the effect of emotional intelligence, spiritual intelligence and intellectual intelligence on accounting comprehension. The method used in the findings contained in this study is a quantitative-based research by conducting multiple linear analysis. The population in this study were accounting study program students at Universal University, Batam University, Batam International University, Batam State Polytechnic and Riau Islands University. The method used for sampling is simple random sampling. The results of research based on a study will certainly be able to prove that emotional intelligence, spiritual intelligence and intellectual intelligence have a significant effect on understanding of accounting in accounting study program students in Batam City.