Influence of Accounting Students against Spiritual Intelligence Level Understanding of Accounting (Accounting Student Case Study at Muhammadiyah University of Tangerang)

Abstract

The purpose of this study are among others Have influence Spiritual Intelligence Against Students Understanding Level Accounting Accounting (Accounting Student Case Study at the University of Muhammadiyah Tangerang), and whether there is a relationship between Spiritual Intelligence Accounting Students with Accounting Understanding Levels (A Case Study in Accounting Students Muhammadiyah University of Tangerang ). Design or plan in this research is research in which researchers take place at the Faculty of Accounting Faculty of Economics, University of Muhammadiyah Tangerang I Independence Pioneer Road. 33 Cikokol Tangerang. In conducting the research the writer uses descriptive quantitative research methods, which were analyzed using statistical calculations (regression analysis, correlation) and hypothesis testing (t), so that it can be seen how much influence. In this study, the independent variables (independent) Spiritual Intelligence is variable (X) and the dependent variable (dependent) variable levels of understanding Accounting (Y). Based on the discussion of the results of the study as described, it can be concluded that there are significant to the Accounting Students Understanding Spiritual Intelligence Level Accounting (Accounting Case Studies Students at the Muhammadiyah University of Tangerang), there is a strong and positive relationship between Spiritual Intelligence Accounting Accounting Students by Level of Understanding (Case Study in Accounting Students Muhammadiyah University of Tangerang). From the results obtained that the Spiritual Intelligence Level Student Understanding Accounting and Accounting (Accounting Student Case Study at the University of Muhammadiyah Tangerang) well, is expected to be maintained by students in the future.

Keywords: Intelligence, Level Understanding of Accounting, Accounting Students