Abstract :
This study aims to determine the effect of emotional intelligence and Confidence Against Understanding Accounting. Data were collected through questionnaires with respondents from three private universities in the city of Palembang, namely STIE Musi, University of Muhammadiyah Palembang Palembang PGRI University. Data were tested using multiple linear regression models with test results for the variables of emotional intelligence which is divided into five variables: Introduction to Self, Self-Control, Motivation, Empathy and Social Skills (H_(1,) H_(2,) H_(3,) H_(4,) H_5) had no significant influence on the understanding of Accounting, and test results for the variable confidence (H_6) had no significant influence on understanding Accounting.