Phenomena in the world of work emphasize the need for competition between individuals to improve abilities and expertise in certain fields. Therefore, this increase in ability can be measured through students' understanding of accounting, with the research object focusing on economic and business accounting students at Wijaya Kusuma University, Surabaya (UWKS). This research is associative with a quantitative approach, using an online questionnaire as the main instrument for collecting data from respondents. The research population included 51 students, with samples taken of 51 people and respondents who responded as many as 36 people. This research applies classical assumption tests, such as the normality test, multicoloniality test, and heteroscedasticity test, and uses multiple linear regression for quantitative data analysis. Hypothesis testing involves the t test (partial), F test (simultaneous), and coefficient of determination. The results of the analysis show that the variables emotional intelligence and learning behavior each have a partial positive influence, with significant t values (3.932 and 5.474) and Sig. which is lower than the probability (0.000 < 0.05). Simultaneously, both also influence students' level of understanding, as evidenced by the significant calculated F value (33.338) and the Sig value. which is lower than 0.05. Thus, the results of this research partially and simultaneously demonstrate that emotional intelligence and student learning behavior have a significant impact on the level of understanding of students at the UWKS Faculty of Economics and Business (FEB).
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