Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual, dan Perilaku Belajar Terhadap Pemahaman Akuntansi - Gayatri, Ni Putu Laksmi (Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region, 2019)