Pengaruh Kecerdasan Emosional, Kecerdasan Intelektual, Kecerdasan Spiritual, Kecerdasan Sosial, dan Perilaku Belajar Terhadap Pemahaman Akuntansi (Studi Empiris Pada Mahasiswa Akuntansi Universitas Muhammadiyah Surakarta Angkatan 2014)

Accounting understanding is the process of an accounting student in understanding accounting courses both in theory and practice. Factors to influence accounting understanding such as emotional intelligence, intellectual intelligence, spiritual intelligence, social intelligence, and learning behavior. This study aims to examine the effect of emotional intelligence, intellectual intelligence, spiritual intelligence, social intelligence, and learning behavior on the understanding of accounting. The object of this research is Accounting major in class periode 2014the University of Muhammadiyah Surakarta (UMS). The sampling of this study was using the convenience sampling method with the Slovin formula. The number of samples is 80. The analysis method in this study is multiple linear regression analysis. The results showed that emotional intelligence, intellectual intelligence, spiritual intelligence, social intelligence influenced the understanding of accounting, while learning behavior did not affect the understanding of accounting