numerator 1 and dk denominator = N-2 = 28 obtained F
table
7.64 are F
count
9.702. When compared both F
count
=
9.702 F
table
0.01 ; 1.28
= 7,64.
2. The Influence of Learning Motivation toward Student Learning
Outcomes
The results showed that there was a positive influence of Learning Motivation towards Accounting Learning Outcomes. Through simple
regression analysis obtained rx
2
y of 0.231 and r
2
x
2
y price 0.053, t
count
2.300 and t
table
1.660 significance level under 5 so it can be inferred that the Learning Motivation provide positive influence against the Accounting
Learning Outcomes. Thus it can be said the higher Learning Motivation the higher increasingly Accounting Learning Outcomes in students. This
was confirmed by Ngalim Purwanto 2007: 61 motivation is an attempt which was realized for moving, redirecting and keeping the persons
behaviour so that he was compelled to do something so as to achieve the result or purpose. The higher Learning Motivation of students then their
Learning results will increase. The results of this research are aligned with the results of research
conducted by Prima Arika Meliana Influence the Perceptions of Students about the Performance of Teachers and the Motivation of Learning
towards the Learning Achievements of Students in Accounting Class XI
IPS SMA NEGERI 1 Bergas Lessons Year 20102011. The results of the
study indicate that there is a positive and significance influence indicated by the value regression Ý = 58.553 + 0.038 + 0.068 on a significant level
of 5
3. The Influence of Perceptions of Students about The Performance of
Teachers and The Motivation of Learning towards a Learning Outcomes
Accounting research results suggest that there is a positive influence of Students perceptions on Teacher Performance and Learning
Motivation together against the Accounting Learning Outcomes. Through regression double regression analysis, it was obtained coefficient Ry
1,2
amounted to 0.319. It also retrieved results R
2
y
1.2
0.82 and the value of F
count
5.257 and F
table
3.09 with level of significance of 5 can be inferred that the Students Perceptions about the Performance of Teachers and the
Learning Motivation of has positive influence against the Accounting Learning Outcomes. The magnitude of the effective contribution of
Students Perception about the Performance of the Teacher against the Accounting Learning Outcomes 9.37 and Learning Motivation 4.56,
whereas 86.07 given by the other variables that are not discussed in this study.
Student Perception on Teacher Performance is one of the free variables that affect the Accounting Learning Outcomes. According to
Barnawi and Mohammad Arifin 2012:43 says the factors that can affect the Performance of Teacher are the internal factors and external factors of
Teacher Performances. Student Perceptions about the indicators for the Performance of Teachers to be aware of to improve Learning Outcomes
among other Accounting competence social competence, pedagogic, social competence and the competence of professionals. The better
Perception of Students about the Performance of the Teacher, then the Accounting Learning Outcomes will be. Other free variables that affect
the Accounting Learning Outcomes is the Motivation to Learn. According to Hamzah 2013: 23 indicators of Learning Motivation i.e. the presence
of passion and successful desire, the encouragement and the needs in learning, hope and future goals, the award in the study, the existence of
interesting activities in learning, the existence of a conducive learning environment to allowing student learn properly. Indicators are the
yardsticks used to know the influence of Learning Motivation towards Accounting Learning Outcomes. Therefore, the higher the Learning
Motivation the Accounting Learning Outcomes would further increased.
C. Limitations of The Research
