Analisis Faktor-Faktor Yang Mempengaruhi Pemahaman Konsep Dasar Akuntansi

Rahayu, Sovi Ismawati

doi:10.33476/jpaksi.v1i1.966

Cited by 3 publications

(3 citation statements)

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“…Hasil tersebut juga sejalan dengan penelitian yang dilakukan oleh Muntiah (2018) dan Efriyenti (2017. Namun berbeda dengan hasil penelitian Aulia & Subowo (2016) dan Rahayu (2019), hasilnya perilaku belajar mempunyai pengaruh parsial terhadap pemahaman akuntansi.…”

Section: Pengaruh Perilaku Belajar (X3) Terhadap Tingkat Pemahaman Ak...unclassified

Percaya Diri Memoderasi Pengaruh Dasar Akuntansi, Hasil Belajar Matematika, dan Perilaku Belajar Terhadap Pemahaman Akuntansi

Tri Chandra Anggraini

2024

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Penelitian ini bertujuan untuk menganalisis pengaruh kemampuan akuntasi hasil belajar matematika dan perilaku belajar terhadap Tingkat pemahaman akuntansi secara parsial dan kepercayaan diri dapat memoderasi hubungan antara kemampuan dasar akuntansi, hasil belajar matematika dan perilaku belajar terhadap pemahaman akuntansi. Responden penelitian ini berjumlah 105 siswa akuntansi kelas X dengan Teknik analisis data menggunakan software warpPLS 6.0 dengan hasil Penelitian menunjukkan bahwa: (1) tidak ada hubungan kemampuan dasar akuntansi dan perilaku belajar dengan tingkat pemahaman akuntansi secara parsial (2) terdapat pengaruh antara hasil belajar siswa matematika dengan pemahaman tentang akuntansi (3) kepercayaan diri bukan merupakan variabel moderasi antara kemampuan dasar akuntansi, hasil belajar dari matematika, dan perilaku belajar terhadap tingkat pemahaman akuntansi secara parsial. Saran untuk penelitian selanjutnya dapat menggunakan aspek lain yang berkaitan dengan pemahaman akuntansi selain yang digunakan dalam penelitian ini dan dapat mengembangkan

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Section: Pengaruh Perilaku Belajar (X3) Terhadap Tingkat Pemahaman Ak...unclassified

Percaya Diri Memoderasi Pengaruh Dasar Akuntansi, Hasil Belajar Matematika, dan Perilaku Belajar Terhadap Pemahaman Akuntansi

Tri Chandra Anggraini

2024

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“…Tingginya intensital modal perusahaan menunjukkan besarnya aset yang dikelola oleh perusahaan, intensitas modal juga dapat menunjukkan seberapa besar ukuran perusahaan yang dilihat dari total aset yang dimiliki. Hal ini kemudian menimbulkan suatu kondisi political cost karena adanya perhatian lebih dari pemerintah terhadap perusahaan yang memiliki nilai aset yang besar (Maharani & Kristanti, 2019). Ketika hal itu terjadi maka perusahaan berpeluang menerapkan prinsip konservatisme akuntansi sebagai upaya untuk meminimalisir besarnya political cost.…”

Section: Pengaruh Capital Intensity Terhadap Konservatisme Akuntansiunclassified

Determinan Faktor Finansial Dan Non Finansial Dalam Penerapan Konservatisme Akuntansi Pada Perusahaan Sub Sektor Makanan Dan Minuman

Dewy Sekar Melati

2023

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The financial report represents of company's financial status, and its preparation necessitates the application of accounting conservatism principles. However, the utilization of this principles remains limited in Indonesia. There is assumption that it is because financial factors (financial stress, capital intensity, and profitability) and non-financial factors (institutional ownership and managerial ownership). This research aims to examine the influence of financial factors and non-financial factors on accounting conservatism within the food and beverage sub-sector companies. The research employs a quantitative approach, population of companies within the food and beverage sub-sector, with a sample of 26 companies selected using purposive sampling technique. Based on the research findings, the regression analysis equation for panel data is derived as: KA = 0.055968 + 0.004050 FS + 0.047040 CI – 0.534471 PR – 0.096629 IO + 5.452554 + e. The Fixed Effect Model (FEM) is chosen. During the testing of classical assumptions, it is found that the regression model has a normal distribution, no multicollinearity, displays homogeneity, and no signs of autocorrelation. Result from this study concluded that financial stress, capital intensity, institutional ownership, and managerial ownership do not significantly affect accounting conservatism. But, profitability has a significant negative impact on accounting conservatism.

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“…This is also in line with the results of Setiyawan's research (2018) which states that there are seven learning problems caused by differences in educational background, namely 1) there is a gap in learning, 2) ability adjustment, 3) slowing of learning, 4) diversion and unification of learning focus, 5) feelings of anxiety, inadequacy and fear in learning, 6) lack of selfconfidence, and 7) laziness in learning. In terms of the impact of diverse student educational backgrounds provides a gap to influence the understanding of science concepts (Rahayu, 2019), therefore a-research is needed on the influence of educational background on the understanding of science concepts in PGSD UPY students.…”

Section: Introductionmentioning

confidence: 99%

Does Educational Background Affect Understanding of Science Concepts? Case Study of Prospective Elementary School Teachers

Umardianti,

Supartinah,

Kurniawati

2023

jppipa, pendidikan ipa, fisika, biologi, kimia

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This research is a quantitative study to determine the effect of educational background on the understanding of the science concept of UPY PGSD students. This research is based on the low understanding of the science concept as evidenced by the percentage of science learning test results, namely 67.6% of the total number of semester 2 PGSD UPY students scored below 80. The method used in this research is ex post facto quantitative which is used to determine the cause of the low understanding of students' science concepts in terms of their educational background. The data collection used an educational background questionnaire and a science concept understanding test that had been tested for validity and reliability. The research shows the results of the t-test namely tcount<ttable (0.095 < 0.931), then Ho is accepted and Ha is rejected, which means that there is no significant influence between students' educational background on the understanding of science concepts. However, there is a unidirectional relationship between the two with the result of a positive correlation test (r) of 0.055 and contributing an influence of 0.3% from the educational background on understanding the science concept of PGSD UPY students.

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Analisis Faktor-Faktor Yang Mempengaruhi Pemahaman Konsep Dasar Akuntansi

Cited by 3 publications

References 0 publications

Percaya Diri Memoderasi Pengaruh Dasar Akuntansi, Hasil Belajar Matematika, dan Perilaku Belajar Terhadap Pemahaman Akuntansi

Percaya Diri Memoderasi Pengaruh Dasar Akuntansi, Hasil Belajar Matematika, dan Perilaku Belajar Terhadap Pemahaman Akuntansi

Determinan Faktor Finansial Dan Non Finansial Dalam Penerapan Konservatisme Akuntansi Pada Perusahaan Sub Sektor Makanan Dan Minuman

Does Educational Background Affect Understanding of Science Concepts? Case Study of Prospective Elementary School Teachers

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