Pengaruh Kecerdasan Emosonal, Kecerdasan Spiritual dan Perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi

To produce qualified accounting graduates, universities must know what factors influence a student in understanding the material he gets, generally the education system is only centered on intellectual intelligence, it should also be balanced with other intelligences such as emotional and spiritual intelligence. This intelligence is personality intelligence such as how to develop heart intelligence with  toughness,  initiative,  honesty,  and  adaptability.  Some  examples  in  our environment that prove that having brain intelligence alone, or many who have high degrees does not determine success in taking part in the world of work. The  purpose  of  this  study  was  to  determine  the  effect  of  emotional intelligence,   spiritual   intelligence,   and   learning   behavior   on   accounting understanding in accounting study program students. This type of research is quantitative research. The research subjects used by the authors are Accounting Study Program students in Bogor with a population of 4,468 people consisting of 3,475  Bachelors  in  Accounting  and  993  D3  Accounting  students.  The  data collection  in this  study  used  primary data  with research  instruments using a questionnaire via Google Form which was distributed directly to the research sample through social media as measured by a Likert scale. The sample selection technique used purposive sampling with sampling based on criteria that had been determined by the author  with the sampling unit  through the Slovin  formula totaling 368. The data analysis technique was carried out using Multiple Linear Regression  Analysis  with  the  help  of  SPSS  (Statistical  Product  and  Service Solutions) Version 16. The  results  showed  that  partially  (1)  emotional  intelligence  had  a significant positive effect on accounting understanding, (2) spiritual intelligence had a significant effect on accounting understanding, (3) learning behavior had a significant effect on accounting understanding, and (4) simultaneously showed that  the  variable  emotional  intelligence,  spiritual  intelligence,  and  learning behavior affect the understanding of accounting. Keywords: Emotional Intelligence, Spiritual Intelligence and Learning Behavior. &nbsp