Abstract

This study aims to: 1) the effect of emotional intelligence to the understanding of accounting to students; 2) the effect of accounting spiritual intelligence to understanding the student; 3) determine social intelligence to the understanding of accounting to students; and 4) the effect of emotional intelligence, spiritual intelligence, social intelligence to the understanding of accounting to students. The population in this study were students in Jakarta. To answer the hypothesis in this study using multiple regression with F test and t test. It can be concluded that: (1) there is the influence of emotional intelligence to the understanding of accounting to students; (2) there is the influence of spiritual intelligence to understanding of accounting to students; (3) there is greater social kecerdasam on student understanding of accounting;

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