Luh Gede BL, Ketut Y. The Effect of Intelligence Quotient on the Level of Understanding of Accounting with Spiritual Quotient and Adversity Quotient as a Moderating Variables. IJSBAR. 2018;41(1):148-157. Accessed February 9, 2026. https://www.gssrr.org/JournalOfBasicAndApplied/article/view/9280