SUMMARY
This research has aims to test the effects of achievement motivation, mathe- matical logical intelligence, and self-efficacy towards accounting comprehen- sion. Achievement motivation, mathematical logical intelligence, and self- efficacy are the independent variables that are suspected to influence the level of accounting comprehension. The population in this study is all students of the S1 study Program of economics Faculty of Jakarta State University. The sample used as a respondent is a student who is taking the course of second- ary financial accounting 2 in the semester 106 of the 2016-2017 academic year at the Strata-1 Accounting Study Program of Economics Faculty of the Jakarta State University, amounting to 56 Students. The sampling method us- es purposive sampling. Data Analysis techniques use multiple linear regression with a significance of 5%. The results showed that achievement motivation, mathematical logical intelli- gence, and self-efficacy affect the level of accounting comprehension. Thus understanding accounting can be improved through achievement motiva- tion, mathematical logical intelligence, and self-efficacy.