This study investigates the effects of linguistic knowledge (vocabulary knowledge) and cognitive abilities (metacognitive knowledge and cognitive styles) on the second language (L2) listening comprehension at different proficiency levels. The study has also sought to investigate whether or not cognitive abilities and L2 linguistic knowledge are distinct cognitive factors that can influence L2 listening comprehension. The participants were 106 EFL learners drawn from six English classes at a Japanese university. During the data collection phase, all participants administered the L2 listening comprehension test, Listening Vocabulary Level Test, Metacognitive Awareness Listening Questionnaire, and modified Group Embedded Figures Test. The results of the correlational analyses and regression analyses demonstrate that two cognitive variables, namely, metacognitive knowledge and cognitive style, have a direct impact on L2 listening comprehension, independently of vocabulary knowledge; their contribution to L2 listening test performance is affected by listeners' proficiency and the listening tasks' characteristics. These findings provide evidence for the significant and independent role of field independence and metacognitive knowledge in L2 listening comprehension as an essential construct of cognitive abilities.