Factors Affecting Perceptions of Students on the Teachers Indicators of S

Teachers create an atmosphere that can encourage students to inquire, observe, explore, try and make networks. From this passage it can be concluded that teacher professional competency is an ability possessed by teachers in mastering the subject matter widely and deeply and able to develop appropriate to learners ’ potential. Based on the determination of the competence, teachers are expected to be more focused and constantly improve their capability so that performance is achieved the better.

c. Factors Affecting Perceptions of Students on the Teachers

Performance Improving performance is not something that is impossible to do. There are two factors that can affect the performance of the teacher. Barnawi and Mohammad Arifin 2012: 43 says the factors that can affect the performance of teachers as follows: 1 Internal factors internal factors of teacher performance teacher performance is a factor that comes from deep within the teacher who can affect, for example, is the ability, skill, personality, perception, motivation to become a teacher, field experience, and family background. 2 External factors external factors of teacher performance teacher performance is a factor that comes from outside can affect its performance, e.g. is the salaries, facilities and infrastructure, work environment, physical and leadership. Based on the opinions delivered, it can be concluded that two factors can affect how good or poor the teacher s’ performance is. If these two factors always cared for and upgraded, it is expected to be influential to the improved performance of teachers.

d. Indicators of S

tudents’ Perception about the Performance Teacher Referred Perceptions of student about the Teachers Performance of the Accounting in this research is a students’ way of looking or students assessments about teachers ’ ways in delivering lessons on Accounting Learning process. Indicators Perceptions of Students about the Performance of the Teacher in this research are the Perception of Students against the competencies possessed by the Accounting Teacher. There are four Teacher competencies that influence the selection of Teacher Performance, namely pedagogic competence, social competence, personality, competencies and professional competence. Therefore researchers using indicators of Perception of Students about the Performance of Teachers based on the above four competencies as follows: a Pedagogic Competence Competence pedagogy includes the understanding of students, planning and implementation of learning, student assessment, and the development of students to a wide range of potential. b Professional Competence Professional Competence is the wide and deep mastery of the learning material, which includes mastery of the material of the curriculum subjects in school and academic material overshadowing the substances, as well as mastery of structure and we based on science. c Social Competence Social Competence is the teachers ability to communicate effectively and hang out with fellow educators, students, educational personnel, parentsguardians, students and the local community. d Personality competence Personality Competence is the ability of personal personality that reflects the personality of a steady, stable, mature, wise, and authoritative, being an exemplary to student and noble character.

3. Accounting Learning Motivation

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