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iv

PENGARUH PERILAKU BELAJAR TERHADAP

TINGKAT PEMAHAMAN AKUNTANSI

Paskah Ika Nugroho

Gustin Tanggulungan

Betsy Olivia Benedicta Wibowo

Fakultas Ekonomika dan Bisnis

Universitas Kristen Satya Wacana Salatiga

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.

Key words: learning behavior, level of accounting understanding