PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI SOSIAL DAN LINGKUNGAN (STUDI PADA MAHASISWA ANGKATAN 2018-2021 JURUSAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TADULAKO)

This Study aims to test and analyze the Direction of Emotional Intelligence and Spiritual Intelligence in Understanding Social and Environmental Accounting. This Study uses a survey method to collect information related to this Study by using a cake spread to get an overview of several aspects of the population related to the variables of Emotional Intelligence, Spiritual Intelligence, and the Level of Understanding of Social and Environmental Accounting. The location of this Study is the Faculty of Economics and the Accounting Department of Tadulako University. Respondents in this Study were students of Tadulako University, Faculty of Economics, Accounting Department, totaling 111 respondents. The research method used in this Study is quantitative research using multiple linear regression data analysis and data collection techniques using questionnaires. The Study results indicate that emotional and Spiritual Intelligence significantly affect social and environmental accounting understanding. Emotional Intelligence partially has a significant effect on the understanding of social and environmental accounting; in contrast, spiritual Intelligence partially has a significant effect on the understanding of social and environmental accounting.
Keywords: Level of Understanding of Social and Environmental Accounting, Spiritual Emotional Intelligence