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
toward Accounting Learning Achievement.
The results of this research show that there is a positive effect of Student Perceptions of Teacher Teaching Methods toward the
Accounting Learning Achievement. Through simple regression analysis obtained r
x2y
is 0,410. The price of r
table
is 0,252 with N-59 at 5 significance level. It means r
value
is higher than r
table
0,4100,252. In addition the results r
2 x2y
is 0,168 and t
value
is 3,510 and t
table
2,001 with 5 significance level so it can be inferred that the Students
Perceptions of Teacher Teaching Methods gives a positive influence towards the Accounting Learning Achievement. Thus, it can be said
the better Student Perceptions of Teacher Teaching Methods and
102 followed by quality of teaching methods it will be the better
Accounting Learning Achievement. The from research result above is supported by the theory
according to the Bimo Walgito 2010:97 stating that the perception is the process of receipt of stimulus by individuals through the senses.
Teaching methods are the way that is done in the learning process so that optimum results can be obtained Sugihartono, 2012:81. Students
can assess the methods applied by the teachers of the sensing process. Students are aware of the good or less good the method applied by the
teachers. The better the method applied by the teachers, it will give rise to a positive perception of the students. Conversely, if the method used
is less good then the teachers will give rise to the perception of negative students.
The results of this research are consistent with research conducted by Rahma Febrianti 2016 entitled
“Pengaruh Persepsi Siswa tentang Metode Mengajar Guru dan Motivasi Belajar terhadap Prestasi
Belajar Akuntansi Siswa Kelas XI IPS SMA Negeri 4 Yogyakarta Tahun Ajaran 20152016
”. The result is that there is a positive influence the perceptions of students on teachers teaching methods
towards Accounting Learning Achievement r
x1y
= 0.273; r
2 x1y
= 0.523; t
value
= 8.945; t
table
= 1.993 on 5 significance level.
103
3. The Effect of Parents Concern toward Accounting Learning
