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This study aims to determine the effect of learning behavior, emotional quotient, learning motivation, lecturer competency on an understanding of IFRS accounting students. The type of this research is quantitative research using primary data. The population in this study containing by students majoring in accounting UIN Alauddin Makassar, State University Makassar, and Hasanuddin University, the purposive sampling method was used in this study and obtained 240 respondents. Hypothesis testing using multiple regression. The results of this study show that simultaneously learning behavior, emotional quotient, learning motivation, lecturer competency have a positive and significant effect on the understanding of IFRS accounting students. Partially emotional quotient, learning motivation, lecturer competency have a positive and significant effect on the understanding of IFRS accounting students; however, learning behavior has a negative and significant effect on the understanding of IFRS accounting students.

Analysis of Factors Influencing the Understanding of International Financial Reporting Standard of Accounting Students in State Universities in Makassar