Publisher

BASECAMPECOPUBMEDBASECAMPECOPUBMED

Journal InJEBA : International Journal of Economics, Business and AccountingInJEBA : International Journal of Economics, Business and Accounting Abstract

This research is a quantitative study which aims to determine the influence of intellectual intelligence, emotional intelligence, spiritual intelligence, learning motivation on the level of understanding of accounting among state university accounting students in the city of Pekanbaru. The total sample for this research was 100 active undergraduate students majoring in Accounting. This research uses primary data obtained through distributing questionnaires. Data analysis uses multiple linear regression which consists of descriptive statistical analysis, classical assumption testing, and hypothesis testing. The results of multiple linear regression analysis show that partially the variables intellectual intelligence, emotional intelligence, intellectual intelligence and learning motivation have a positive effect on level of understanding of accounting. Simultaneously intellectual intelligence, emotional intelligence, spiritual intelligence, learning motivation have a significant effect on the level of understanding of accounting.

Conclusion

Based on the research results, intellectual intelligence, emotional intelligence, spiritual intelligence, and learning motivation all have a positive influence on the level of accounting comprehension among accounting students at State Islamic University of Sultan Syarif Kasim Riau and the University of Riau.This indicates that enhancing these intelligences and motivation can improve students understanding of accounting concepts.The study confirms the importance of these factors in academic performance within the accounting field.Therefore, universities should focus on developing these aspects in their accounting curriculum.

Future Research

Future research should investigate the impact of specific teaching methods designed to enhance intellectual intelligence on accounting comprehension, potentially through experimental studies comparing different pedagogical approaches. Furthermore, exploring the role of peer support networks and mentorship programs in fostering emotional intelligence and learning motivation among accounting students could provide valuable insights for improving academic outcomes. Finally, a longitudinal study tracking the long-term career success of accounting graduates based on their initial levels of intellectual, emotional, and spiritual intelligence, alongside their learning motivation, would contribute to a more comprehensive understanding of the factors influencing professional achievement in the field. These investigations, encompassing approximately 150-200 words, will provide a more nuanced understanding of the complex interplay between these factors and their impact on accounting education and professional development.

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Pages	10
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