This research aims at knowing the effect of emotional intelligence and learning interest toward the understanding level of accountancy with self- confidence as moderating variable. The kind of this research is qualitative by using primary data. The technique of collecting the data is by using questionnaire. The population in this study were University Accounting S1 students with an "A" accreditation in Yogyakarta. The technique of taking the sample uses non probability so it gets sample as many as 140 people. The analysis data uses the analysis of simple linear regression and uses moderating regression analysis by assistance of SPSS software version 24. The result of this research shows that (1) emotional intelligence has significant positive effect toward the understanding level of accountancy, (2) learning interest has significant positive effect toward the understanding level of accountancy, (3) self-confidence strengthens the effect of emotional intelligence toward the understanding level of accountancy, (4) self-confidence strengthens the effect of learning interest toward the understanding level of accountancy