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
Research that has been carried out was in accordance with the procedures of scientific, but it still has its limitations, among others:
1. It was realized that the factors affecting the Accounting Learning Outcomes are very much, while this research uses only two variables i.e.
Perceptions of Students of Teacher Performance and Motivation to Learn. Although between variables with variable there is an influence, but the
magnitude of contribution given was only as big as a 9.37 on Perceptions about the Performance of the Teacher variable and 4.56 for
Learning Motivation variables so that the remaining 86.07 was from other factors that were not discussed in this study.
2. The Accounting Learning Outcomes is measured by the average value of Daily values and Midterm test academic year 20152016, instead of using
the Accounting Learning Outcomes measured during the whole semester. The values of the affective and psychomotor were not included in this
research so not yet describing the whole students ability 3. The material of daily quizzes and midterm test were only on financial
accounting material so has not been able to describe the results of overall Accounting Learning.
100
CHAPTER V CONCLUSION AND SUGGESTION
A. Conclusions
Based on the discussion that has been outlined previously, then the conclusion are as follows:
1. There is a positive influence of Students Perceptions on the Teachers Performance against students Accounting Learning Outcomes on
Class XI Accounting Students of SMK Negeri 7 Yogyakarta academic year 20152016, with rx
1
y = 0.294; r
2
x
1
y = 0.087; t
count
2.984; t
table
, 1.660 coefficient X
1
= 0.635 with 5 significance level. 2. There is a positive influence of Learning Motivation towards
Accounting Learning Outcomes on Class XI Accounting Students of SMK Negeri
7 Yogyakarta academic year 20152016, with rx
2
y = 0.231; r
2
x
2
y = 0.053; t
count
2.300; t
table
, 1.660 coefficient X
2
= 0.635 with level of significance of 5
3. There is a positive influence the Students Perceptions on Teachers Performance and Learning Motivation towards Accounting Learning
Outcomes on Class XI Accounting on SMK Negeri 7 Yogyakarta academic year 20152016, with Ry
1,2
= 0.319; R
2
y
1,2
= 0.82; F
count
5.257; F
table
3.09, constants 12.743, coefficients, X
1
= 0.677, coefficient X
2
= 0.369 with significance level 5.
