PENGARUH KECERDASAN INTELEKTUAL(IQ),KECERDASAN EMOSIONAL(EQ) DAN KECERDASAN SPIRITUAL(SQ) TERHADAP PEMAHAMAN AKUNTANSI MAHASISWA AKUNTANSI STIE PERBANAS

LEVEL OF UNDERSTANDING OF ACCOUNTING STUDENTS EXPRESSED WITH MUCH KNOWLEDGE OF WHAT STUDENTS HAVE LEARNED THAT IN THIS CONTEXT REFERS TO THE ACCOUNTING COURSES. SIGNS SOMEONE ACCOUNTING STUDENTS UNDERSTAND NOT ONLY SHOWN FROM THE VALUES GAINED FROM THE COURSE, BUT ALSO IF THE STUDENTS UNDERSTAND AND CAN MASTER THE CONCEPTS OF IT. HIGHER EDUCATION IN PARTICULAR ACCOUNTING PERBANAS SURABAYA IS RESPONSIBLE FOR DEVELOPING THE STUDENT'S ABILITY TO NOT ONLY HAVE ABILITY AND KNOWLEDGE IN THE FIELD OF ACCOUNTING, BUT ALSO CONSTANTLY CHANGING AND TIGHT COMPETITION, IN THIS CASE A MERGER AND SYNERGY BETWEEN THE RATIONALITY OF THE WORLD (IQ AND EQ) AND SPIRITUAL INTELLIGENCE (SQ) THE RESULT OF THE REGRESSION ANALYSIS FOR THIS STUDY INDICATE THAT: 1) INTELLECTUAL INTELLIGENCE VARIABLE HAS AN INFLUENCE ON STUDENT UNDERSTANDING OF ACCOUNTING AT PERBANAS SURABAYA. 2)EMOTIONAL INTELLIGENCE VARIABLE HAS AN EFFECT ON STUDENT UNDERSTANDING OF ACCOUNTING AT PERBANAS SURABAYA. 3)SPIRITUAL INTELLIGENCE VARIABLE EFFECT ON STUDENT UNDERSTANDING OF ACCOUNTING AT PERBANAS SURABAYA. KEYWORD: INTELLECTUAL INTELLIGENCE, EMOTIONAL AND SPIRITUAL INTELLIGENCE, AND THE LEVEL OF ACCOUNTING UNDERSTANDIN