PENGARUH KECERDASAN INTELEKTUAL DAN KECERDASAN EMOSIONAL TERHADAP PEMAHAMAN AKUNTANSI (Studi kasus Pada Mahasiswa Jurusan Akuntansi di Makassar)

Glanny Millenia BO 2021. The Effect OF Intellectual Intelligence and Emotional Intelligence on Accounting Understanding ( case Study of Accounting Department Students in Makassar ), supervised by indrawan Azis and Nur Hidayah. This Study aims to test analyze whether intellectual intelligence and emotional intelligence have a partial effect on accounting understanding and to test and anlyze whether intellctual intelligence and emotional intelligence have a simultaneous effect on accounting understanding. The data in this study were obtained From the premieredata ( questinnaire ) of 99 respondents using purposive sampling dsata collection technique. This study use a sample of students majoring in active accounting undergraduate who were registered at Stie Nobel Indonesia Makassar. fajar University, and Hasanuddin University Makassar. data analysis in this study used Statistical Product and Service Solution ( SPSS ) version 25 data processing applications. The result of this study indicate that partially the intellectual intellgence variable has a positive and significant effectb on accounting understanding Emotional Intelligence variables have a positive significant effect on accounting understanding. Simultaneously, the relationship between intellectual intellgence and emotional intellgence has a significant effect on accounting understanding.