International Journal of Bio-Science and Bio-Technology Vol.8, No.5 (2016), pp. 289-300 http://dx.doi.org/10.14257/ijbsbt.2016.8.5.26 ISSN: 2233-7849 IJBSBT Copyright ⓒ 2016 SERSC Effect of Learning Behavior, Emotional Intelligence and Thinking Ability towards Accounting Understanding Level Zulhawati 1 and Meiliyah Ariani 2 1 Faculty of Information Technology and Business Universitas Teknologi Yogyakarta Kampus Jombor, Yogyakarta, Indonesia 2 Faculty of Economics, Universitas Prof. Dr. Moestopo (Beragama) Jakarta, Indonesia zulhawati@gmail.com, meiliyah_ariani@dsn.moestopo.ac.id Abstract This study is aimed to examine the effect of learning behavior, emotional intelligence, and thinking ability towards the level of accounting understanding. The sample selection is conducted by using purposive sampling method, where data was collected from students of the Faculty of Economics, Universitas Prof. Dr. Moestopo (Beragama) Indonesia in academic years 2011 and 2012. The number of samples used was accounting students from semesters 1 to 5 in total 96 students. The analysis technique used is multiple regressions of SPSS version 20. The results show that the positive and significant influence of learn behavior, emotional intelligence, and thinking ability towards the level of accounting understanding simultaneously. Meanwhile, studying behavioral factors, emotional intelligence, and the ability to think partially measured by habit of reading books, self-knowledge, and the ability to think creatively does not have a significant toward the level of accounting understanding. However, the habit of following lessons, visits to libraries, custom exams, self-control, motivation, empathy, social skills and the ability to think critically can affect significantly to the level of accounting understanding. Keywords: Learning behavior; Emotional intelligence; Thinking ability; Level of accounting understanding. 1. Introduction In the society there is assumption that achieving higher education is for the preparation for living in the future. By entering a college a student is expected to preprare themselves to meet their life in the future. The presence of accounting is very much needed espesially in the business world in the era of globalization. The current globalization has brought a great influence in the accounting education system. Many technologies are now developed but emerging technology is not a guarantee for accounting education system to succeed and achieve maximum results. Competition in the world of work is increasingly and sharply due to the globalization era. Rules of work has now changed and judged not only by the level of skill, or based on training and experience but also by how well theirselves manage and relate to others. It really depends on the consistency of accounting education system in Indonesia itself. Higher education as an institution that produces graduates in accounting now required to not only produce graduates who being master in the field of academic ability, but also has the ability in the analysis technique in the field of humanistic skills and professional skills as added value in competing in the world of work. Not everyone can understand the accounting, not to mention the students who sometimes find it not easy to understand accounting. This is due to lack of awareness of