The Influence of Intermediate Accounting Study

Only available on StudyMode
  • Pages: 19 (5421 words)
  • Download(s): 119
  • Published: March 5, 2013
Read full document
Text Preview
DIPONEGORO JOURNAL OF ACCOUNTING http://ejournal-s1.undip.ac.id/index.php/accounting

Volume 1, Nomor 2, Tahun 2012, Halaman 1-13

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) Donny Iskandarsyah, Imam Ghozali 1

Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro Jl. Prof. Soedharto SH Tembalang, Semarang 50239, Phone: +622476486851

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. Keywords: Intermediate Accounting, Students’ Performance, Accounting Education, Teaching Style

PENDAHULUAN
Bidang studi akuntansi yang merupakan suatu disiplin ilmu yang ada di perguruan tinggi tidak hanya tercermin pada suatu konsep teori di kelas, namun mahasiswa diharapkan untuk dapat memiliki skill dalam praktiknya di dunia nyata. Akuntansi Keuangan Menengah (AKM) adalah suatu matakuliah wajib inti yang ditempuh oleh semua mahasiswa Jurusan Akuntansi yang sering dianggap sebagai suatu momok besar dalam disiplin ilmu yang mereka ambil. Kurniasih (2010) mengatakan bahwa banyak mahasiswa yang mengeluh bahwa mata kuliah Akuntansi Keuangan Menengah merupakan matakuliah yang sulit. Hal ini dapat dilihat dari rendahnya prestasi belajar 1

Penulis penanggung jawab

DIPONEGORO JOURNAL OF ACCOUNTING Volume 1, Nomor 2, Tahun 2012, Halaman 2

yang diperoleh mahasiswa dari tahun ke tahun yang menandakan kegagalan mahasiswa dalam mengembangkan dan menggunakan kemampuan kognitifnya dalam matakuliah Akuntansi Keuangan Menengah. Waples dan Darayseh (2005) mengatakan bahwa banyak mahasiswa menghadapi kesulitan yang besar dalam menyelesaikan matakuliah Akuntansi Keuangan Menengah secara baik. Menurut...
tracking img