The level of accounting understanding possessed by students is an important focus because it is an indicator of educational success that leads to future career access such as becoming a professional accountant. The purpose of this study was to obtain empirical evidence regarding the effect of emotional intelligence, major background, and learning behavior on the level of accounting understanding. This research was conducted at the Faculty of Economics and Business, Udayana University with a survey method using a questionnaire. The sample in this study was 156 respondents with a purposive sampling technique. The data analysis technique used is multiple linear regression. This study found that emotional intelligence, major background, and learning behavior have a positive effect on the level of accounting understanding. This shows that the higher the emotional intelligence, major background, and learning behavior possessed by students, the higher the level of accounting understanding of undergraduate accounting study program students in 2019. The results of this study are in line with multiple intelligence theory and cybernetic theory.