Pengaruh Perilaku Belajar, Motivasi Belajar, Kecerdasan Intelektual (IQ) dan Kecerdasan Emosional (EQ) Terhadap Pemahaman Akuntansi (Studi Kasus Pada Mahasiswa S1 Akuntansi di Surakarta)

This study was conducted to determine about the relationship between learning behavior, learning motivation, intellectual intelligence, and emotional intelligence to the understanding of accounting with a sample of accounting students at a public university in Surakarta. This study uses primary data where data collection uses a questionnaire by google form. Data collection method is by distributing questionnaires to accounting student at Surakarta periode 2017-2019. The sample used is 86 accounting students. In this study using quantitative data analysis methods by classic test consisting of the normality test, the multicollonearity assumtion test, the heteroskedastisitas test, multiple linear regression analysis, hypothesis testing, and the coefficient of determination (R2) test. The research result obtained from the reseaech suggest 1) learning behavior has no effect on accounting understanding, 2) learning motivation has a effect on accounting understanding, 3) intellectual intelligence has a effect on accounting understanding, 4) emotional intelligence has no effect on accounting understanding