PENGARUH HASIL BELAJAR PENGANTAR AKUNTANSI TERHADAP TINGKAT PEMAHAMAN AKUNTANSI MAHASISWA FAKULTAS EKONOMIKA DAN BISNIS DI UNIVERSITAS KRISTEN SATYA WACANA DENGAN MOTIVASI BELAJAR SEBAGAI VARIABEL MODERASI
DOI:
https://doi.org/10.33395/owner.v7i3.1551Keywords:
learning outcomes , motivation to learn, level of understanding of accountingAbstract
The purpose of this study is to determine the role of moderation of learning motivation in the influence of introductory accounting learning outcomes on the level of understanding of accounting. The sample taken was students of the Faculty of Economics and Business who had taken 10 courses of the Quality Earth Peg (PBMt). The results of data analysis are known that simultaneously all free variables together do not have a significant influence on bound variables, where the results of introductory accounting learning, learning motivation and interaction between the two together have no influence on the level of understanding of accounting. While partially obtained, (1) the results of learning introduction to accounting do not affect the level of understanding of accounting, (2) there is no influence of the results of learning introduction to accounting on the level of understanding of and there is no influence of learning motivation results on the level of understanding of accounting,(3) introductory accountinglearning outcomes,learning motivation and interaction between the two have no effect on the level of understanding of accounting.
Downloads
References
Al Rasyid, H. K. (2008). Statistika Sosial. Bandung: Program Pasca Sarjana UNPAD.
Sudjana, N. (2005). Dasar – dasar Proses Belajar Mengajar. Bandung Sinar Baru Algesindo.
Amirullah. (2015). Populasi Dan Sampel (pemahaman, jenis dan teknik). Wood Science and Technology, 16(4), 293–303.
Cahya, M. S., & Listiadi, A. (2021). Peran Motivasi Belajar dalam Memoderasi Hasil Belajar Pengantar Akuntansi dan Matematika Ekonomi terhadap Tingkat Pemahaman Akuntansi. Jurnal Pendidikan Akuntansi Indonesia, 19(1), 49–65.
Fimansyah, D. (2015). Pengaruh Strategi pembelajaran dan minat belajar terhadap hasil belajar matematika. Judika (Jurnal Pendidikan UNSIKA), 3(1).
Matapere, N. M., & Nugroho, P. I. (2020). Pengaruh Hasil Belajar Pengantar Akuntansi Terhadap Tingkat Pemahaman Akuntansi Mahasiswa Prodi Akuntansi UKSW Dengan Motivasi Belajar Sebagai Variabel Moderasi. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 4(1), 257–270.
Melandy, R. & N. A. (2006). Pengaruh Kecerdasan Emosional Terhadap Tingkat Pemahaman Akuntansi, Kepercayaan Diri Sebagai Variabel Pemoderasi. Simposium Nasional Akuntansi 9 Padang, 1–49.
Nelson, I. T. (n.d.). TRENDS IN ACCOUNTING STUDENT CHARACTERISTICS?: Results from a 15-year Longitudinal Study at FSA Schools Utah State University Jeffrey J . Quirin Wichita State University Valaria P . Vendrzyk University of Richmond Stacy Kovar Kansas State University Addre. 316.
Nelson, I. T., Quirin, J. J., Vendrzyk, V. P., & Kovar, S. (n.d.). TRENDS IN ACCOUNTING STUDENT CHARACTERISTICS: Results from a 15-year Longitudinal Study at FSA Schools.
Purwanti. (2019). Upaya Meningkatkan Motivasi Belajar Siswa. G-Couns: Jurnal Bimbingan Dan Konseling, 3(1), 73–82. https://doi.org/10.31316/g.couns.v3i1.89
Putri, A., Program, P., Akuntansi, S. P., Ekonomi, J. P., Ekonomi, F., Rohayati, S., Studi, P., & Akuntansi, P. (n.d.). PENGARUH HASIL BELAJAR MATEMATIKA, EKONOMI DAN MINAT BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI.
Rijali, A. (2019). Analisis Data Kualitatif. Alhadharah: Jurnal Ilmu Dakwah. Alhadharah: Jurnal Ilmu Dakwah.
Sembiring, R. B., & . M. (2013). Strategi Pembelajaran Dan Minat Belajar Terhadap Hasil Belajar Matematika. Jurnal Teknologi Pendidikan (JTP), 6(2), 34–44. https://doi.org/10.24114/jtp.v6i2.4996
Suprijono. (2015). Cooperative Learning. Pustaka Belajar.
Syachtiyani, W. R., & Trisnawati, N. (2021). Analisis Motivasi Belajar Dan Hasil Belajar Siswa Di Masa Pandemi Covid-19. Prima Magistra: Jurnal Ilmiah Kependidikan, 2(1), 90–101. https://doi.org/10.37478/jpm.v2i1.878
Wardhani, C. K., & Wahjudi, E. (2017). Pengaruh Hasil Belajar Pengantar Akuntansi Terhadap Tingkat Pemahaman Akuntansi Mahasiswa Pendidikan Akuntansi Unesa Dengan Motivasi Belajar Sebagai Variabel Moderasi. Jurnal Pendidikan Akuntansi (JPAK) Universitas Negeri Surabaya, 1(1), 1–6.
Wiyono, M. W. (2012). PENGARUH KECERDASAN EMOSIONAL TERHADAP TINGKAT PEMAHAMAN AKUNTASI. Journal of the Royal Society of Medicine, 27(10), 1364–1365. https://doi.org/10.1177/003591573402701034
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Dianita Ayu Restiningtyas, Paskah Ika Nugroho
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
