IMPLEMENTASI AKUNTANSI PER TANGGUNGJAWABAN PADA PERUSAHAAN XYZ

Abstract

This study aimed to correlate between output test from Intelligenz Struktur Test (IST) and Standard Progressive Matrices (SPM). These tests measure intellectual capacity. SPM is intelligence test that has been formed set of pictures A, B,C,D. Subject must continue and complete that picture so that reflected his/her abstract reasoning. SPM is a general test, however IST is a special test but the two test produce IQ score. IST has been formed nine aspect: SE (complete sentences), WA (complete word), AN