ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PRESTASI MAHASISWA DALAM MEMPELAJARI MATAKULIAH AKUNTANSI KEUANGAN MENENGAH (Studi empiris pada mahasiswa Jurusan Akuntansi Reguler di Fakultas Ekonomika dan Bisnis Universitas Diponegoro tahun angkatan 2009 dan 2010)
Abstract: This study is a
combination of previous researches conducted by Elaine Waples and Darayseh
Moses (2005), Savanid Vatanasakdakul and Andi Choun (2010), and Isni Ischayanti
(2011). This study aims to analyze the factors that affect students’
performance in Intermediate Accounting because many students experienced
difficulty by understanding in Intermediate Accounting, so it affects the
ability of the students and achievement in grade directly. The purpose of this
study was to obtain empirical evidences: how the teaching style, assistance to
students, course structure, and
teaching-and-learning-facilities-provided-by-the-faculty affect the ability of
students to learn and understand well in Intermediate Accounting in the scope
of the Accounting Department, Faculty of Business and Economics, Diponegoro
University.
This study population are students of Accounting Department, Regular
Program, Faculty of Business and Economics, Diponegoro University, batch 2009
and 2010 who have taken Intermediate Accounting II. The sample are students
majoring in Accounting, Regular Program, Faculty of Business and Economics,
Diponegoro University, amounting to 191 respondents and eligible respondents
totaled 179. Sampling technique is using the Rea Parker formula with
information-gathering techniques (data) be a list of statements distributed in
the form of questionnaires.
From this research, it can be concluded that the hypothesis: first,
teaching style has a positive and significant impact on students’ performance
in Intermediate Accounting, second, assistance to students has a positive and
significant impact on student achievement in Intermediate Accounting, third,
course structure has a positive and significant impact on students’ performance
in Intermediate Accounting, and
teaching-and-learning-facilities-provided-by-the-faculty has a positive and
significant impact on students’ performance in Intermediate Accounting. From
this results of this study are expected to contribute empirical perception
students to understand Intermediate Accounting nowaday and can also be used to
motivate students in order to have high integrity and properly understand
Intermediate Accounting.
Penulis: Donny Iskandarsyah,
Imam Ghozali
Kode Jurnal: jpakuntansidd120488
