Faktor-Faktor yang Mempengaruhi Prestasi Belajar Mata Kuliah Pengantar Akuntansi

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Dewi Amaliah Nafiati

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ability and effort (kemampuan dan usaha), intellectual skill, high school grades, college grades, emotional skill, dan lingkungan belajar terhadap prestasi belajar mahasiswa S1 Akuntansi dalam Mata Kuliah Pengantar Akuntansi. Penelitian ini dilaksanakan pada perguruan tinggi di Jawa Tengah yang memiliki Jurusan Akuntansi. Populasi dalam penelitian adalah mahasiswa dari perguruan tinggi (universitas) yang telah mengambil Mata Kuliah Pengantar Akuntansi. Penentuan sampel menggunakan teknik purposive sampling. Dari populasi sebanyak 28 universitas baik negeri maupun swasta terpilih 22 universitas sebagai anggota sampel. Data penelitian diperoleh melalui angket dan studi pustaka. Data dianalisis menggunakan teknik analisis regresi linier berganda. Berdasarkan hasil analisis ditemukan bahwa prestasi belajar mahasiswa dalam mata kuliah pengantar akuntansi dipengaruhi secara signifikan oleh semua variabel penelitian (ability and effort, intellectual skill, high school grades, college grades, emotional skill, dan lingkungan belajar).


 


This study aims to analyze the influence of ability and effort, intellectual skills, high school grades, college grades, emotional skills, and learning environment on S1 Accounting students’ learning achievement in Introduction to Accounting Course. This research was conducted at universities in Central Java conducting the Accounting Department. The population in the study was students from the universities who have taken Introduction to Accounting Course. The sample was determined using purposive sampling technique. From 28 public and private universities, 22 universities were selected as members of the sample. The data were obtained through questionnaires and literature. The data were analyzed using multiple linear regression analysis. Based on the analysis, it was found that the achievement of students in introduction to accounting course was significantly influenced by all study variables (ability and effort, intellectual skills, high school grades, college grades, emotional skills, and learning environment).

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