earticle

영어

This study is aimed to examine the effect of learning behavior, emotional intelligence, and thinking ability towards the level of accounting understanding. The sample selection is conducted by using purposive sampling method, where data was collected from students of the Faculty of Economics, Universitas Prof. Dr. Moestopo (Beragama) Indonesia in academic years 2011 and 2012. The number of samples used was accounting students from semesters 1 to 5 in total 96 students. The analysis technique used is multiple regressions of SPSS version 20. The results show that the positive and significant influence of learn behavior, emotional intelligence, and thinking ability towards the level of accounting understanding simultaneously. Meanwhile, studying behavioral factors, emotional intelligence, and the ability to think partially measured by habit of reading books, self-knowledge, and the ability to think creatively does not have a significant toward the level of accounting understanding. However, the habit of following lessons, visits to libraries, custom exams, self-control, motivation, empathy, social skills and the ability to think critically can affect significantly to the level of accounting understanding.