The premise of this research is that a student's success in comprehending a subject is not solely determined by intellectual intelligence, but also by another factor, namely emotional intelligence. The purpose of this study was to determine the effect of students' emotional intelligence on their level of accounting comprehension and whether there were any differences in emotional intelligence and accounting comprehension levels between male and female students at the Technology University of Sumbawa. This study employs quantitative methods. The study's target population was all currently enrolled students majoring in accounting at the Technology University of Sumbawa from 2015 to 2017. This study surveyed 42 respondents and collected data via questionnaires. SPSS version 16 was used to conduct this study. The findings indicated that emotional intelligence had a positive and significant effect on students' level of accounting comprehension, and that there was no difference in emotional intelligence or accounting comprehension between male and female students at the Technology University of Sumbawa.