FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERHASILAN DAN KEGAGALAN MAHASISWA AKUNTANSI DALAM MATA KULIAH PENGANTAR AKUNTANSI (Studi Empiris pada Mahasiswa Akuntansi S1 di Fakultas Ekonomi Universitas Negeri Padang)
Abstract
This research aims to find out and analyze the factors which influence the success and failure of Accounting Students in Introductory Accounting courses. This type of research is the analysis of the factor. The population of this research are students majoring in accounting at the Faculty of Economics, State University of Padang who is still actively enrolled in the academic year 2016-2017. Sampling technique was Purposive Sampling that is as much as 213 people consisting of students of the year 2013-2016. The data collection method used is the documentation and questionnaires. Technique of data analysis in the study is a descriptive Analysis and analysis of the factors.
Based on the research conducted, only 174 respondents that the data can be processed, and the results showed that there are 7 factors that influence success and failure of Accounting Students in Introductory Accounting courses, namely: The Factors Of Learning Approaches Of Students, Student Learning Independence Factors, Factors Of Learning Objectives For Students, Health Factors, Supporting Student Learning Factors, Factors Of Self-Managing, The Effort. And the factors that most affect the success and failure of accounting students in Introductory courses is Akunatansi Factor Approach consisting of Student talent, attention, Ability and time management that has a value of percentase 28.82% of variance and the factors that contributed to the smallest factor is Effort that has the value Percentase Of Variance of 4.58%.
The suggestions presented in this study are: for students of accounting in particular who has taken an introductory Accounting courses should continue to improve the quality or was owned to support success in learning, not only in Introductory Accounting courses but also other subjects which deal with Accounting as a Financial Accounting 1 and 2 Intermediate, Advanced Financial accounting, management accounting, Cost Accounting, taxation, accounting Governance and Auditing.
Keywords: Introduction to Accounting, Analysis of Factors, Talent, Attention, Ability, Time Management, Knowledge, Study Habits, Interests, Motivation, Health, Intelligence, Learning Environment, Self-Managing, Effort.
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