The study was aimed at testing the effect of intelligence quotient, spiritual
quotient, and emotional quotient toward accounting comprehension. The samples
were the students of Muhammadiyah University of Purwokerto and Jenderal
Soedirman University. The data were collected by using purpossive sampling
method with the criteria of the students who are joining or have joined the
following subjects such as The Introduction of Accounting, First Middle Financial
Accounting, Second Financial Accounting, First Continuation Financial
Accounting, Second Continuation Financial Accounting, First Accounting
Examination, Second Accounting Examination, Expense, Public Sector
Accounting, Accounting Information System, Management Control System, and
Accounting Theory. The data were analyzed by using multipe regression with the
significant value of α = 5%.
The result showed that the intelligence quotient gave positive and
significant effect toward accounting comprehension with the significant value of
0,026 (α = 5%), the spiritual quotient did not give positive and significant effect
toward accounting comprehension with the significant value of 0,607 (α= 5%),
and emotional quotient did not give positive and significant effect toward
accounting comrehension with the significant value of 0,115 (α = 5%).