Analysis of Factors affect the understanding of International Financial Reporting Standard (IFRS) of accounting students of higher education in Makassar

This study aims to determine the effect of learning behavior, emotional quotient, learning motivation, lecturer competency to understanding of IFRS accounting students. The type of this research is quantitative research using primary data. The population in this study containing by student majoring ini accounting UIN Alauddin Makassar, State University Makassar, and Hasanuddin University, purposive sampling method tha usingnin this study and obtained 240 respondents. Hypotesis testing using multiple regression. The results of this study show that simultaneourly learning behavior, emotional quotient, learning motivation, lecturer competency have a positive and significant effect on the understanding of IFRS accounting student. Partially emotional quotient, learning motivation, lecturer competency have a positive and significant effect on the understanding of IFRS accounting student, However learning behavior have a negative and significant effect on the understanding of IFRS accounting student The result of this research also shows that the independent variables can explain to effect the understanding of IFRS accounting student.equal to 92,6 % the rest effect by other factor not examined in this research.