PENGARUK KECERDASAN EMOSIONAL KECERDASAN SPIRITUAL PERILAKU BELAJAR DAN PENGENDALIAN DIRI TERHADAP TINGKAT PEMAHAMAN AKUNTANSI

This research aims to analysis and to provide empirical evidence about the influence of emotional intelligent (EQ), spiritual intelligent (SQ), learning behavior, and self-control on level accounting understanding. This research use primary data from questionnaire in several universities which located in Yogyakarta. The sample is 63 respondents which taken by purposive sampling method. Analysis method which used is multiple linear regressions with level of significant 5%. The result of this research indicate that: variable of learning behavior have positive significant influence on understanding of accounting level. Meanwhile variable of Emotional Intelligence (EQ), Spiritual Intelligent (SQ), and self-control have no significant influences on understanding of accounting level.