SKRIPSI AKS
Determinan Pemahaman Akuntansi Syariah Pada Mahasiswa Akuntansi Syariah Iain Surakarta
ABSTRACT
This study aims to analyze the influence of intellectual intelligence,
emotional intelligence, spiritual intelligence, lecturer competence and learning
facilities on the understanding of sharia accounting. The variables used in the
study as independent variables are intellectual intelligence, emotional intelligence,
spiritual intelligence, lecturer competence and learning facilities. While the
dependent variable in this study is the understanding of sharia accounting.
The population in this study were Islamic accounting students who had
followed Islamic accounting courses at the Islamic Economics and Business
Faculty at IAIN Surakarta with 280 students as respondents. The analytical
technique used in this study is multiple linear regression analysis with the help of
the SPSS version 22.0 program
The test results in this study indicate that intellectual intelligence, spiritual
intelligence and lecturer competence have a positive and significant effect on
understanding sharia accounting. While emotional intelligence and learning
facilities do not have a positive effect on understanding sharia accounting.
Keywords: Intellectual Intelligence, Emotional Intelligence, Spiritual
Intelligence, Lecturer Competence, Learning Facilities, Islamic Accounting
Understanding
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