<![CDATA[This study aims to analyze the factors that influence the level of student understanding of accounting. This research includes a type of quantitative research to analyze the effect of the dependent variable which consists of professionalism variables of educator accountants, emotional intelligence and learning methods on understanding accounting. The research location chosen in this study was STIE Wira Bhakti Makassar, South Sulawesi. The population in this study were accounting students who were still active in STIE Wira Bhakti Makassar. The data analysis method used is multiple regression with the help of SPSS for Windows software. The results of the study found that the professionalism of educator accountants and learning methods did not influence the understanding of accounting students while the emotional intelligence variables influenced the understanding of accounting students at STIE Wira Bhakti Makassar]]>
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