The purpose of this study is to prove that students understanding of the accounting equation concept is affected by their logical thinking and interest in accounting. This study proposes two hypotheses. Fifty nine collage students of the first semester were selected as the sample. This study was conducted in one of universities in Palembang. The data were collected by using questionnaires which developed by the research. Multiple regression model and T-test were used to analyze the data. The test results support the research hypothesis. It is found out that logocal thinking and accounting interest affect understanding on the accounting equation concept.
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