Pengaruh Kecerdasan Emosional, Ketersediaan Sarana dan Prasarana Pendidikan, Minat, dan Perilaku Belajar Terhadap Pemahaman IFRS (Studi Kasus Pada Mahasiswa Akuntansi Angkatan 2017 Universitas Muhammadiyah Surakarta)

The purpose of this study aims to determine the effect of financial emotional intelligence, availability of educational facilities, interest, amd learning behavior on the understanding of accounting students regarding IFRS. The method used in this research is a quantitative method. Respondents in this study were accounting students class 2017, Faculty of Economics and Business, Muhammadiyah University of Surakarta. The sampling technique used convenience sampling. Total sample of 82 respondents. Data analysis techniques used multiple linear regression models. The results of this study indicate that interest amd learning behavior had a significant effect on the understanding of accounting students regarding IFRS. Meanwhile, emotional intelligence and availability of educational facilities did not affect the understanding of accounting students regarding IFRS. Adjusted R Square shows the value of 0,771. It means that 77,1% understanding of accounting students regarding IFRS is affected by the determinant variables in the model