The Influence of Emotional Intelligence and Spiritual Intelligence towards the Understanding Level of Accounting

Ade Rizka Rahmad, Riri Zelmiyanti

Abstract

This study aims to determine whether there is an influence between emotional intelligence and spiritual intelligence on the level of understanding of accounting. This study uses primary data in the form of a questionnaire with a 5-point Likert scale and a 2-point Guttman scale. Criteria for respondents in this study are students who had taken the Expertise Competency Test (UKK) at the Batam State Polytechnic. Emotional intelligence in this study was measured by five indicators namely self-awareness, self-regulation, motivation, empathy and social skills. Spiritual intelligence in this study was measured using the ability to be flexible, self-awareness, the ability to deal with and utilize suffering, the ability to deal with and transcend pain, the reluctance to cause unnecessary losses while accounting understanding was measured using the ability to understand assets, liabilities and capital. The results of this study found that emotional intelligence has a positive influence on the level of understanding of accounting and that spiritual intelligence has a positive influence on the level of understanding of accounting. This study only uses the variables of emotional intelligence and spiritual intelligence. Future studies are expected to add variables such as learning behavior or learning interest.

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Paper Citation


in Harvard Style

Rahmad A. and Zelmiyanti R. (2020). The Influence of Emotional Intelligence and Spiritual Intelligence towards the Understanding Level of Accounting. In Proceedings of the 2nd International Conference on Applied Economics and Social Science - Volume 1: ICAESS, ISBN 978-989-758-517-3, pages 192-199. DOI: 10.5220/0010356001920199


in Bibtex Style

@conference{icaess20,
author={Ade Rizka Rahmad and Riri Zelmiyanti},
title={The Influence of Emotional Intelligence and Spiritual Intelligence towards the Understanding Level of Accounting},
booktitle={Proceedings of the 2nd International Conference on Applied Economics and Social Science - Volume 1: ICAESS,},
year={2020},
pages={192-199},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0010356001920199},
isbn={978-989-758-517-3},
}


in EndNote Style

TY - CONF

JO - Proceedings of the 2nd International Conference on Applied Economics and Social Science - Volume 1: ICAESS,
TI - The Influence of Emotional Intelligence and Spiritual Intelligence towards the Understanding Level of Accounting
SN - 978-989-758-517-3
AU - Rahmad A.
AU - Zelmiyanti R.
PY - 2020
SP - 192
EP - 199
DO - 10.5220/0010356001920199