Luh Gede, B. L., & Ketut, Y. (2018). The Effect of Intelligence Quotient on the Level of Understanding of Accounting with Spiritual Quotient and Adversity Quotient as a Moderating Variables. International Journal of Sciences: Basic and Applied Research (IJSBAR), 41(1), 148–157. Retrieved from https://www.gssrr.org/index.php/JournalOfBasicAndApplied/article/view/9280