275 Arkus Vol 9 Issue 1 2023 1. Introduction The accounting learning process requires students to have critical thinking skills. 1 Critical thinking is called the process of making judgments based on analysis, interpretation, evaluation, inference, explanation, and reflection. Critical thinking involves various capacities to interpret, predict, analyze, and evaluate. 2,3 Previous research stated that the factors that influence critical thinking are academic achievement and problem-solving skills. 4,5 The accounting profession requires critical thinking skills to solve corporate financial cases. 6 An accountant needs critical thinking skills to analyze a company's financial performance. 7,8 The characteristics of people who have excellent critical thinking skills are seen in their sharp thinking, burning curiosity, and thirst for reliable information. Critical thinking skills are used to make comparisons in making repetitive decisions, dealing with differences between new and old knowledge, and comparing differences. 9 Many factors influence critical thinking, one of which is emotional intelligence. 10,11 Emotional intelligence describes an emotional state characterized by various kinds of feelings that are present and fluctuate when facing or experiencing a certain event. The ability to control emotional intelligence is The Role of Emotional Intelligence on the Development of Critical Thinking: A Study of Department of Accounting Students, Universitas Negeri Malang, Indonesia Sulastri 1 , Miranti Puspaningtyas 1 , Iva Khoiril Mala 2,3* 1 Accounting Education Study Program, Faculty of Economics and Business, Universitas Negeri Malang, Malang, Indonesia 2 Management Study Program, Faculty of Economics and Business, Universitas Negeri Malang, Malang, Indonesia 3 Faculty of Economics and Business, Universitas Islam Kadiri, Kediri, Indonesia ARTICLE INFO Keywords: Emotional intelligence Conflict management Critical thinking *Corresponding author: Iva Khoiril Mala E-mail address: ivamala180496@gmail.com All authors have reviewed and approved the final version of the manuscript. https://doi.org/10.37275/arkus.v9i1.281 A B S T R A C T The accounting learning process requires students to have critical thinking skills. Critical thinking is called the process of making judgments based on analysis, interpretation, evaluation, inference, explanation, and reflection. Many factors influence critical thinking, one of which is emotional intelligence. Another factor that can influence critical thinking is conflict management. This study aimed to determine the role of emotional intelligence and the ability to manage conflict from students that affect critical thinking skills in learning activities. This study was an analytic observational study and used primary data obtained from interviews with respondents. A total of 75 respondents were included in this study. Data analysis was performed with the help of SPSS using multiple linear regression. Emotional intelligence has a positive and significant effect on critical thinking. This means that the higher the emotional intelligence of students, the higher their ability to think critically. Conflict management has no effect on critical thinking. This shows that even though students have good conflict management skills, this cannot affect students' critical thinking. ARKUS Journal Homepage: https://hmpublisher.com/index.php/arkus