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PENGARUH KECERDASAN SPIRITUAL DAN KECERDASAN INTELEKTUAL TERHADAP PEMAHAMAN AKUNTANSI DI MASA PEMBELAJARAN DARING COVID-19 (Studi Empiris Pada Mahasiswa Akuntansi 2018 di Universitas Islam Malang dan Politeknik Negeri Malang)

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH KECERDASAN SPIRITUAL DAN KECERDASAN INTELEKTUAL TERHADAP PEMAHAMAN AKUNTANSI DI MASA PEMBELAJARAN DARING COVID-19 (Studi Empiris Pada Mahasiswa Akuntansi 2018 di Universitas Islam Malang dan Politeknik Negeri Malang)
 
Creator Dewi, Eltari Kusuma
Afifudin, Afifudin
Hariri, Hariri
 
Description The purpose of this study was to determine the effect of courageous learning in the Covid-19 era, spiritual intelligence, and intellectual intelligence carried out at the Islamic University of Malang and the State Polytechnic of Malang. In writing this study, samples were taken from accounting students in 2018 at the Islamic University of Malang and the State Polytechnic of Malang. The method of determining the sample uses purposive sampling using Slovin's formulas. The method of data analysis used was multiple linear regression analysis, with the method of collecting data using questionnaires or questionnaires distributed in a closed manner to respondents. Based on the research, the results show that (1) Spiritual intelligence and intellectual intelligence together influence accounting understanding during the Covid-19 learning period, (2) Spiritual intelligence negatively affects accounting understanding during the Covid-19 learning period, (3) Intellectual intelligence have a positive effect on understanding accounting during the Covid-19 brave learning period.Keywords: Spiritual Intelligence, Intellectual Intelligence, Accounting Understanding
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor
 
Date 2022-03-14
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/15565
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/15565/11785
 
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