C. Variable Research
1. Independent Variable Free variable is a variable that affects, which became the reason of the
change or the incidence of bound variables. In this research that became the free variable is the Perception of Students about the Performance of
Teachers X
1
and Learning Motivation X
2
. 2. Dependent Variable
Bound variable is a variable that affects which became due to the variable. In this research that became the variable bound is the Result of
studying Accounting Y.
D. Operational Definition of Research Variable
1. Accounting Learning Outcomes
Accounting Learning Outcomes is the assignment of knowledge or skill that is developed through the accounting subjects which are often
shown with the results of test scores or number value provided by the teacher. The form of the results of the study of accounting in this study
was the average of the daily score and the score of the midterm.
2. Perceptions of students on Teacher Performance
Perceptions of Students about the Performance of Teachers is a process of interpretation, assessment, and such students about methods of
teaching methods used by the teacher in the learning activities in the classroom in order to created a condition for effective learning. Student
Perceptions about the Performance of the Teachers in this study is measured by performance indicators in accordance with four teachers
competency namely pedagogic competence, personality competence, social competence and professionals competence. The variable
Perception of Students about the Performance of Teachers will be revealed by using the question form.
3. Learning Motivation towards Accounting Learning Outcomes
Learning Motivation is an impetus that appears on a student causing learning activities to enhance Learning Outcomes so that created
educational purposes in accordance with the expected and specified in the school curriculum. The Motivation of Learning can be brought about
from within or from outside the student students. In this study the measurement of student Learning Motivation based on the characteristics
of students Motivation in Learning, presence learning and needs encouragement, there is an interesting activity in learning, the learning
needs and encouragement, hope and future goals, the award in learning, and a conducive learning environment. Learning Motivation variables
will be revealed by using the question form.
E. Population of the Research