Pengaruh Perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi

Abstract

This research examines the effect of learning behavior towards level of accounting understanding (TPA). Learning behavior is measured based on the habits of joining the course (KMP), the habit of reading the text book (KMBT), visits to the library (KKP), and habits on doing the exams (KMU). Besides that, this research also used two control variables that influence the effect of independent variables on the dependent variable. Both control variables are the mark of Business Mathematics (MATBIS) and English for Academic Purpose (EAP) subject. The level of accounting understanding of student is measured from PBMt accounting subjects' mark. The research samples were taken from students who have taken all PBMt Accounting subjects, Business Mathematics and EAP subject at the Faculty of Economics and Business Satya Wacana Christian University Salatiga. Data obtained from questionnaires and the analysis tool which was in this research used is multiple regression. The results showed that simultaneously the habits of joining the course (KKP), the habits of reading the text book (KMBT), visits to the library (KKP), and habits on doing the exams (KMU) affect level of accounting understanding (TPA). While partially, only the habits of joining the course (KMP) which has significant effect towards level of accounting understanding (TPA) on α = 0.1