This study aims to determine the effect of interest in learning, motivation, and emotional intelligence on the understanding of accounting in accounting students at the University of Muhammadiyah Ponorogo. The approach used in this research is quantitative research to prove the relationship, influence, and causation of one variable to another. Respondents to this study were all Accounting Students batch 2019, 2020, 2021 who had taken Introductory Accounting 1, Introductory Accounting 2, Cost Accounting, and Intermediate Financial Accounting 1 courses and a sample of 144 respondents was taken using the stratified random sampling technique. Data collection techniques using a questionnaire. The test conducted in this study is the Multiple Regression Analysis Test. The results of this study have a partial influence on learning interest and motivation, while emotional intelligence does not have a partial effect on accounting comprehension. Meanwhile, interest in learning, motivation, and emotional intelligence simultaneously influence the understanding of accounting. The contribution of the three independent variables to understanding of accounting is 29.6% and 70.4% can be explained by other variables outside the research.

Keywords: Interest in Learning, Motivation, Emotional Intelligence, Understanding of Accounting