The Influence of Spiritual Intelligence and Learning Methods on Accounting Students' Understanding of Auditing

Abstract

Accounting students are required to have broad knowledge and insight, in this case understanding auditing, which can be the main capital in facing the competitive era. With spiritual intelligence and learning methods, it is easier for accounting students to explain auditing itself. This research aims to determine the influence of Spiritual Intelligence and Learning Methods on the level of Auditing Understanding of Accounting Students. This research uses quantitative research. The sampling method used was a purposive sampling technique with a data collection method using a questionnaire. This research uses primary data. The data analysis technique used to test this research hypothesis is Multiple Linear Regression analysis. The population in this study were undergraduate students majoring in Accounting who had taken audit courses starting from the 2019-2021 class from the Palopo Muhammadiyah University College. The research results show that the influence of the two variables is significant on accounting students' understanding of auditing, both partially and simultaneously.