The sample in this study used accounting study program students class 2017 and 2018, Faculty of Economics and Business, Islamic University of Malang. The data collection method used is by distributing online questionnaires from Google, a sample of 89 students. The sampling technique was purposive sampling. The method used in this research is quantitative research methods using multiple linear analysis techniques. And based on the partial test results, the variable Emotional Intelligence, Learning Behavior and Learning Interest have a positive and significant effect on the Level of Accounting Comprehension.Keywords : emotional intelligence, learning behavior, interest in learning, level of understanding of accounting
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