T The purpose of this study is to investigate the impact of Lecturer TeachingMethods on the Level of Accounting Understanding as well as the impact of EmotionalIntelligence, Intellectual Intelligence, Spiritual Intelligence, and SpiritualDevelopment. The data used are quantitative primary data that were collected throughquestionnaires given to accounting majors at Trisakti University and the University ofIndonesia batch of 2018 and 2019 in Jakarta. The multiple linear analysis employed inthis work to examine the hypothesis is used for testing. sampling method that isintended for sampling. 502 people were interviewed for the sample.The results of this study indicate that individual emotional intelligence has anegative effect on the level of accounting understanding; intellectual intelligenceindividually has a positive effect on the level of understanding of accounting;individual spiritual intelligence has a positive effect on the level of accountingunderstanding; The teaching method of individual lecturers has a positive effect on thelevel of understanding of accounting. So it can be concluded that intellectualintelligence, spiritual intelligence and teaching methods of lecturers have a positiveeffect on the level of understanding of accounting. While emotional intelligence has anegative effect on the level of understanding of accounting