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1. The Effect of Locus of Control toward Accounting Learning
Achievement
The results of this research show that there is a positive effect of Locus of Control toward the Accounting Learning Achievement.
Through simple regression analysis obtained r
x1y
is 0.517. The price of r
table
is 0.252 with N-59 at 5 significance level. It means r
value
is higher than r
table
0,5170,252. In addition the results r
2 x1y
is 0.267 and t
value
is 4.175 and t
table
2.001 with 5 significance level so it can be inferred that the Locus of Control gives a positive influence towards
the Accounting Learning Achievement. Thus, it can be said the higher the Locus of Control, it will enhance the Accounting Learning
Achievement. The results from analysis above are strengthened by the theory
according to Rotter in Sri Esti Wuryani Djiwandono 2002:336 that the Locus of Control can be very important to explain the students
achieving good results because students believe that success and failure at school because it is the result of the student venture called
Internal Locus of Control then because a fate or luck as well as other external factors called External Locus of Control.
The results of this research are consistent with research conducted by Agustina Kartika Dewi 2014 entitled
“Pengaruh Locus of Control dan Motivaasi Belajar terhadap Prestasi Belajar Akuntansi Siswa
Kelas XI IPS SMA Negeri 2 Sleman Tahun Ajaran 20132014 ”. The
101 result was a positive effect and significant of Locus of Control toward
Accounting Learning Achievement with the r
x2y
is 0.304; r
2 x2y
is 0.092; t
value
is 2.114 higher than t
table
is 1.678 on 5 significance level. The second hypothesis is proven to provide the information that the
students, who want to achieve success or control an issue to achieve the desired learning achievements, will have a higher confidence that
they can achieve it. However, for students who are not able to deal with obstacles, they tend to have high confidence against fate and luck
that determines whether or not successful in achieving a good Accounting Learning Achievement.
2. The Effect of Student Perceptions of Teacher Teaching Methods