THE INFLUENCE OF EMOTIONAL INTELLIGENCE, SPIRITUAL INTELLIGENCE AND MENTALITY ON THE LEVEL OF UNDERSTANDING OF BEHAVIORAL ACCOUNTING COURSES (CASE STUDY ON STUDENTS OF THE MUHAMMADIYAH UNIVERSITY OF PONOROGO ACCOUNTING STUDY PROGRAM)

ABSTRACT
This study aims to determine the effect of Emotional Intelligence, Spiritual Intelligence and Mentality on the Level of Understanding of Behavioral Accounting Courses in Accounting Students at the University of Muhammadiyah Ponorogo class of 2019 and 2020. The variables used are the independent and dependent variables. The dependent variable is the Understanding of Behavioral Accounting Course, while the independent variables are Emotional Intelligence, Spiritual Intelligence and Mentality.
The population and sample in this study are Muhammadiyah Ponorogo University students who are still active and have taken the Behavioral Accounting Course in 2019 and 2020 with a total of 139 students. The data collection method in this study is Purpose Sampling. The method of data analysis in this study was using SPSS version 22. The results of testing the first hypothesis, namely Emotional Intelligence has a positive effect on the level of understanding of behavioral accounting, the second hypothesis Spiritual Intelligence has a negative effect on the level of understanding of behavioral accounting courses and the third hypothesis states that Mentality has a positive effect on the level of understanding of behavioral accounting courses While the last hypothesis is to obtain the result that Emotional Intelligence Spiritual Intelligence and Mentality simultaneously influence the level of experience of behavioral accounting courses
Keywords : Emotional Intelligence, Spiritual Intelligence. Mentality, Understanding of Behavioral Accounting Subjects