PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP PRESTASI AKADEMIKMAHASISWA AKUNTANSI DENGAN GENDER SEBAGAIVARIABEL MODERATING

This study aims to determine the effects of intellectual intelligence, emotional intelligence and spiritual intelligence towards accounting students’ academic achievement with the gender effect as the relationship among the intellectual intelligence, emotional intelligence and spiritual intelligence towards accounting students' academic achievement. The object of this research is the senior-year students of STIE Perbanas Surabaya and STIE Indonesia Surabaya, with approximately of 140 respondents. Samples are selected by using purposive sampling method. The variables in this study are intellectual intelligence, emotional intelligence and spiritual intelligence as an independent variable, accounting students’ academic achievement as the dependent variable and gender as the moderating variable. The results of this study show that the intellectual intelligence has no significant effects on accounting students’ academic achievement, emotional intelligence and spiritual intelligence have significant effects on accounting students' academic achievement. Also, gender has no influences on the relationship amongintellectual intelligence, emotional intelligence and spiritual intelligence to accounting students' academic achievement. Keywords: intellectual intelligence, emotional intelligence, spiritual intelligence, gender, academic achievement