This study aims to examine the effect of intellectual intelligence, emotional intelligence, social intelligence, siritual intelligence, self-confidence and learning behavior on the level of understanding of accounting in college accounting study program students in Purwokerto. The population in this study were accounting students at Muhammadiyah Purwokerto University and General Sudirman University. Sampling in this study used a purposive sampling method and obtained 98 samples from 98 questionnaires distributed. The data analysis technique used is the method of multiple linear regression analysis. The results showed that intellectual intelligence and learning behavior had a positive effect on the level of understanding of accounting. Emotional intelligence, social intelligence, spiritual intelligence and self-confidence do not affect the level of understanding of accounting.