SUMMARY
Listening comprehension has been one of the most difficult proficiency for EFL learners in Indonesia, including for postgraduate students . In this research, the researcher aims to investigate postgraduate students’ perception on accent within listening comprehension. Furthermore, this research employed a mixed method and online open-ended questionnaire as the instrument. 33 Indonesian participants who attended Indonesian and India’s universities were willing to join the research. Moreover, the questionnaire consisted of 11 questions that needed to be answered by the participants. In addition, the researcher analyzed the data by chart and percentage to show the difference between the participants’ responses. The result revealed that 93.9% postgraduate students were mostly familiar with American accent rather than British accent throughout their education. It is because most of the schools in Indonesia adopt American accent for their English course. Furthermore, 87.9% of the participants used American accent when they spoke in English and 63.6% of the participants sometimes had a difficulty of understanding American. Additionaly, 66.7% of the participants stated that the significance problem they had in listening comprehension was the speed of the speaker. However, all of the participants found that accent also had an utmost role in listening comprehension because the accent they listened to had correlation to their understanding of vocabularies that was being spoken by the speaker in the listening comprehension audio. Thus, based on the conducted research, Indonesian postgraduate students perceived accent had a pivotal role in listening comprehension. How well they could do the listening comprehension test was determined by the accent of the speaker of the listening comprehension audio. Key Words: English Accents, EFL Postgraduate students, Listening Comprehension, Postgraduate  students’ Perception