This study aims to examine the effect of lecturer competencies, educational facilities, and student personality types on the competence of accounting students. The competency of the students in question is divided into three dimensions, namely the main competencies, supporters, and others. This research was conducted using a survey of 350 accounting students from 10 universities in the Jakarta area who had taken financial accounting and Advanced Financial Accounting courses. Data was processed using the Structural Equation Modeling (SEM) method, also known as PLS-SEM. The study found that the competence of lecturers and educational facilities had a positive effect on the competence of accounting students. Meanwhile, student personality types, especially extraverted, sensing, thinking, and judging (ESTJ), and introverted, sensing, thinking, and judging (ISTJ), did not affect the accounting students’ competence. © 2020 by Nova Science Publishers, Inc.