Understanding Accounting Learning in 3 Intelligences: Intellectual Intelligence (IQ), Emotional Intelligence (EQ), and Spiritual Intelligence (SQ)

Abstract

The current education system still considers intellectual intelligence as the main component of academic assessment. Intellectual intelligence is not the only one that can be used as an index, there are supporting intelligences that influence it, namely emotional intelligence and spiritual intelligence. Accounting students do not only rely on intellectual intelligence in analyzing accounting cases but need the involvement of other intelligences to better understand. So this will be very helpful if later they are in the world of work, where their professionalism and abilities will be questioned. The purpose of this study is to determine and describe how intellectual intelligence (IQ), emotional intelligence (EQ) and spiritual intelligence (SQ) influence the level of understanding of accounting learning. The research sample was 73 students. This study uses a mix method that combines quantitative and qualitative methods. Quantitative results will be strengthened by qualitative analysis conducted by means of Focus Group Discussion. Data collection techniques by distributing questionnaires online via google forms. The results of the study indicate that intellectual intelligence (IQ) does not have a significant effect on the level of understanding of accounting learning, emotional intelligence (SQ) has a significant effect on the level of understanding of accounting learning, and spiritual intelligence (SQ) does not affect the level of understanding of accounting learning. This is reinforced by various student opinions, that students state that having good intellectual intelligence but not accompanied by high motivation results in understanding of accounting learning being less than optimal, this is also because students are not able to divide their time well. This is in line with the fact that students' willingness and perseverance in learning accounting will be more dominant in understanding accounting learning, while adequate spiritual intelligence does not guarantee that students can understand accounting learning. So of the three intelligences tested on accounting students, the emotional intelligence factor is the most determining factor in producing a good understanding of accounting learning, while intellectual and spiritual intelligence have no effect.