(Peer Review + Document + Similarity) Menakar Kemampuan Pemahaman Akuntansi Mahasiswa Program Studi Akuntansi Universitas Muhammadiyah Jember Di Era Covid-19

This study aims to determine the effect of intellectual intelligence, emotional intelligence and spiritual intelligence on accounting understanding in students of the Accounting Study Program, Muhammadiyah University of Jember. The population in the study was students from the 2017 class to the 2020 students from the Accounting Study Program at the Muhammadiyah University of Jember. While the number of samples used in this study were 100 respondents. The data collected is primary data obtained by distributing questionnaires to respondents. Prior to the data analysis test, the validity and reliability tests were carried out, as well as the classical assumption test. With the results of intellectual intelligence, emotional intelligence and spiritual intelligence have a effect on the accounting understanding of students of the Accounting Study Program, Muhammadiyah University of Jember.