Luh Gede, Bevi Libraeni, and Yadnyana Ketut. “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, no. 1 (September 1, 2018): 148–157. Accessed May 6, 2024. https://www.gssrr.org/index.php/JournalOfBasicAndApplied/article/view/9280.