<![CDATA[Students, from high school through university, must be equipped with the essential skill of analyzing financial statements. The significance of this skill is evident in the high demand for professionals in the field. Regrettably, there seems to be a lack of enthusiasm for learning accounting despite this demand. Consequently, researchers are keen to explore the factors influencing interest in studying accounting. This study employed a quantitative approach, specifically an explanatory survey method. The analysis utilized multiple linear regression analysis (SPSS 22) to examine the data. For this study, a questionnaire comprising 30 statements was administered through Google Forms. The results derived from this data indicate a notable positive influence between peers and learning media on interest in learning, demonstrated through simultaneous, partial, and determinant coefficient analyses. Furthermore, this study underscores the importance of all stakeholders directing their attention to the peer environment and the utilization of learning media, as optimizing these two factors can yield substantial contributions.]]>
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