Yani, Fitri2013-01-232013-01-232013-01-23Wahono.M.Sihttp://repository.unri.ac.id:80/handle/123456789/1620PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, DAN KECERDASAN SPIRITUAL TERHADAP PEMAHAMAN AKUNTANSIPENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, DAN KECERDASAN SPIRITUAL TERHADAP PEMAHAMAN AKUNTANSI Fitri Yani Di bawah bimbingan: Gusnardi dan Hendripides Fakultas Keguruan dan Ilmu Pendidikan-Universitas Riau Jl. Bina Widya Km 12,5 Pekanbaru unri.ac.id ABSTRACK The background of this research is the success of a student in understanding accountancy not only formed by the intellectual intelligence of the student. But there were still substantial intelligence that affected the student’s success in understanding accounting. Nowadays, there are so many opinion about intelligence and the form of intelligence its self. The aim of this research is to know the influence of intellectual intelligence, emotional intelligence and spiritual intelligence in accounting understanding either partially or simultaneously on economic education student of the University of Riau. This research analyzed 60 of the economic- accounting education student class of 2008 and 2009. Data obtained by questionnaire method with likert scale and processed with SPSS (Statistical Product and Service Solutions) for windows version 18.0 The result of this research show that, in partial way intellectual intelligence and emotional intelligence affected the understanding of accounting, and spiritual intelligence have no affected in understanding accounting. In simultaneous way, intellectual, emotional and spiritual intelligence affected significantly in accounting understanding.en-USintellectual intelligenceemotional intelligencespiritual intelligenceand accounting understandingstudent Paper Post Degree