Kecerdasan Emosional, Kecerdasan Spiritual, dan Minat Belajar sebagai Determinan Tingkat Pemahaman Akuntansi Manajemen

Abstract

This study aims to examine the effects of emotional intelligence, spiritual intelligence, learning behavior, and learning interest on students’ understanding of management accounting. A quantitative approach was employed using a survey method. Data were collected from 100 undergraduate accounting students of the Faculty of Economics and Social Sciences, UIN Sultan Syarif Kasim Riau, through a structured questionnaire. The data were analyzed using multiple linear regression, preceded by validity, reliability, and classical assumption tests. The findings reveal that emotional intelligence, spiritual intelligence, learning behavior, and learning interest have a significant effect on management accounting understanding, both partially and simultaneously. Among the examined variables, learning interest emerges as the most dominant factor influencing students’ understanding. These results underscore that accounting comprehension is not solely determined by cognitive abilities, but is also strongly shaped by affective and behavioral factors. Accordingly, accounting learning strategies should be designed more comprehensively by integrating the development of emotional and spiritual intelligence alongside efforts to enhance students’ learning interest and learning behavior.