THE RELATIONSHIP BETWEEN EMOTIONAL INTELLIGENCE AND ACCOUNTING UNDERSTANDING IS STRENGTHENED BY SELF-EFFICACY

The purpose of this study is to evaluate students' emotional intelligence levels and determine how the self-efficacy factor influences their comprehension of accounting. At two universities in Yogyakarta, UPN "Veteran" Yogyakarta University, which represented accounting students from the academic/Strata 1 (S1) at state universities, and Yogyakarta YKPN Polytechnic, which represents accounting students from the vocational education level, namely Diploma 3 (D3) and Applied Bachelor (D4), the researcher collected populations from students majoring in accounting at either the Diploma 3 (D3), Applied Bachelor (D4), or Strata 1. This study demonstrates how emotional intelligence affects accounting comprehension. The findings of this study also indicate that self-efficacy improves the link between emotional quotient and accounting knowledge.