This study aims to determine the effect of emotional intelligence, learning style, and self-confidence on the level of accounting understanding of students. The object of this research is 78 students of the 2018 and 2019 batches who have passed 10 PBMt courses in the Accounting Study Program, Faculty of Economics and Business, Satya Wacana Christian University. This study uses quantitative methods with multiple linear regression as an analytical tool. Data was collected through the distribution of questionnaires. While the data analysis used includes validity test, reliability test, and classical assumption test. Based on the results of the study, it is known that (1) emotional intelligence affects the level of accounting understanding, (2) learning style affects the level of accounting understanding, (3) self-confidence affects the level of accounting understanding. Understanding accounting is a process for students to understand, study and reinterpret accounting knowledge concepts and theories well.