33 According to those theories, indicators of parents’ concern
are: 1  Supplying the educational needs
2  Giving freedom 3  Giving reward or punishment
4  Helping for any difficult thing 5  Giving directives and exemplary.
B. Relevant Research
1. Research by Agustina Kartika Dewi 2014 entitled “Pengaruh Locus
of Control dan Motivasi Belajar Terhadap Prestasi Belajar Akuntansi Siswa Kelas XI IPS SMA Negeri 2 Sleman Tahun Ajaran 20132014
”. The  results:  1  Locus  of  Control  has  positive  effect  and  significant
toward Accounting Learning Achievment with r
x1y
=0,304; r
2 x1y
=0.092; t
value
=2,114t
table
=1,678  by 5 significant  level,  2 Study Motivation has  positive  effect  and  significant  toward  Accounting  Learning
Achievement with r
x2y
=0,427;  r
2 x2y
=0,183;  t
value
=3,135t
table
=1,678  by 5  significant  level,  3  Locus  of  Control  and  Study  Motivation
together  have  positive  effect  and  significant  toward  Accounting Learning
Achievment with
R
y1,2=
0,480; R
2 y1,2=
0,231; F
value
=6,444F
table
=3,20  on  5    significance  level.  The  similarities  in this  research  are  the  variable  Locus  of  Control,  Achievement  in
Accounting,  and  subjects  the  students  of  class  XI  IPS  SMA  Negeri  2 Sleman,  the  differences  are  variable  Student  Perceptions  of  Teacher
34 Teaching  Methods,  Parents  Concern  and  the  school  year.  On  her
research is only used variable Locus of Control and motivation to learn while  on  this  research  use  a  variable  Locus  of  Control,  Student
Perceptions  of  Teachers  Teaching  Methods,  Parents  Concern  in Accounting Learning Achievement.
2. Research by Erisa Fitri Wijayanti 2013 entitled “Pengaruh Perhatian
Orang Tua dan Locus of Control Terhadap Prestasi Belajar Akuntansi Siswa  Kelas  XI  AK  SMK  Batik  Perbaik  Purworejo  Tahun  Ajaran
20122013 .” The results: 1 There is a positive effect and significant
of  Parents  Concern  toward  Accounting  Learning  Achievement  with r
x1y
=0,352;  r
2 x1y
=0,124;  t
value
=3,490t
table
=1,987  on  5  significant level, 2 There is a positive effect and significant of Locus of Control
toward Accounting
Learning Achievement
with r
x2y
=0,310; r
2 x2y
=0,096;  t
value
=3,028t
table
=1,987  on  5  significant  level,  3There is  a  positive  effect  and  significant  of  Parents  Concern  and  Locus  of
Control  together  toward  Accounting  Learning  Achievement  with R
y1,2=
0,401;  R
2 y1,2=
0,161;  F
value
=8,142F
table
=3,11  on  5  significant level.  The  similarities  in  this  research  are  variable  Locus  of  Control,
Parents  Concern  and  Accounting  Learning  Achievement  whereas  the differences are variable Student Perceptions of Teachers and Teaching
Methods Subjects Research.
35 3.
Research  by  Rahma  Febrianti  2016  entitled  “Pengaruh  Persepsi Siswa tentang Metode Mengajar Guru dan Motivasi Belajar terhadap
Prestasi  Belajar  Akuntansi  Siswa  Kelas  XI  IPS  SMA  N  4  Yogyakarta Tahun Ajaran 20152016.
’’.The results:  1 There is a positive effect of  Student  Perception  of  Teacher  Teaching  Methods  with  r
xly
=0.723, r
2 x1y
=0,523;  t
value
=8.945;  t
table
=1.993  on  5    significance    level.  2 There  is  a  positive  effect  of  Study  Motivation  toward  Accounting
Learning Achievement with r
x2y
=0.671, r
2 x2y
=0.450; t
value
=7.732; t
table
= 1.993 on 5 significance level, 3 There is a positive effect of Student  Perceptions  of  Teachers  Teaching  Methods  and  Study
Motivation  together  toward  Accounting  Learning  Achievement  with R
y  1,2
=0.741;  R
2y
1,2  =0,550;  F
value
=43.935;  F
table
=  3.124  on  5 significance level. The similarities in the research are variable Student
Perceptions of Teachers Teaching Methods and Acccounting Learning Achievement  as  well  as  research  subjects  using  students  of  class  XI
IPS.  The  difference  with  the  research  relevant  research  is  in  learning motivation  variables.  In  the  relevant  research  are  using  variables
Student Perceptions of Teachers Teaching Methods, Motivation while in  this  research  is  using  Locus  of  Control,  Student  Perceptions  of
Teachers  and  Teaching  Methods,  Parents  Concern  to  determine  the effect on the Learning Achievement in Accounting.
36
C. Framework