<![CDATA[Objective: This study examines the partial and simultaneous effect of metacognition and self-regulation on the critical thinking ability of accounting students at SMKS PAB 2 Helvetia in learning merchandise inventory cards. Methods: A quantitative ex post facto design was used with a total sample of 41 accounting students. Critical thinking (Y) was measured with a Higher Order Thinking Skills (HOTS) essay test, while metacognition (X1) and self-regulation (X2) were measured with Likert-scale questionnaires transformed into interval data (MSI). Data were analyzed using multiple linear regression in SPSS 27 after classical assumption testing. Results: The regression equation was Y = 10.924 + 1.140X1 + 1.228X2. Metacognition (t = 2.917; sig = 0.006) and self-regulation (t = 3.718; sig = 0.001) each had a significant partial effect, and both had a significant simultaneous effect (F = 40.550; sig = 0.000), with an Adjusted R Square of 0.664 (66.4%). Novelty: Unlike prior studies that rely on self-perception questionnaires, this study measures critical thinking directly and performatively through a HOTS essay test, providing more objective evidence of how metacognition and self-regulation jointly shape critical thinking in vocational accounting education.]]>
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