17 a relatively long time the same as. The development of
interest, respect and values. 2 Psychomotor domain measurement
Psychomotor domain measurements are carried out on the results of learning in the form of appearance. However,
usually the measurement of this is usually united or started with the measurement of cognitive domains at once. The
instrument is usually used to measure the skill usually in the form of a matrix down expressing details aspects part
of skills to be measured, to the right shows the magnitude of score that can be achieved.
Based on the theories to measure Accounting Learning Achievement is using subjective test and
objective test.
2. Locus of Control
a. The Definition of Locus of Control
Stephen P. Robbins and Timothy A.Judge 2008: 138 said Locus of Control is an indicator of core self-evaluation for
individuals who think that they lack self-confidence.
Two type of Locus of Control are Locus of Control Internal if people believe that whatever happens to them is controlled by
her or him self and External Locus of Control if people believe that whatever happens to them is controlled by outside such as luck
Stephen P.Robbins Timothy A.Judge, 2008: 138.
18 Rotter in Sri Esti Wuryani Djiwandono 2002: 336 said
that internal Locus of Control is individuals who believe that success or failure because of his own ability. While External Locus
of Control is individual who believe that the success or failure due to factors such as luck, fate, or a difficult task due to the actions of
others. Locus of Control can become very important to explain
student achievement because he or she believes that the success and failure at school is due to fate or luck, the behavior of the
teacher or other external factors are not the result of hard work. Then there are also students who believe that success or failure in
the classroom because of the result of their own efforts. Success in the classroom is a result of hard work and also for their ability on
the student ’s self internal factors and also because of external
factors such as luck, teacher behavior and so on. Locus of Control may change depending on the situation or the special activity.
For example, a student may have an internal Locus of Control on
academic because it has high academic ability but has low Locus of Control external in sport. If the student is later discovered some
unexpected new skills in the field of sports, he or she may develop into Internal Locus of Control in the sports field.
Slavin 2008: 385 said that Locus of Control can be very important in explaining student performance in school. He said that
students with high internal Locus of Control has a value class and
19 test scores are better than the students with the same intelligence
that has low internal Locus of Control. Edhington in Robbert E.Slavin 2008: 356 said that if
students are ignoring the failure so that’re stable factor such tests
are difficult for the students, they will have failed in view of the future. If the student sees himself as a person capable and then face
a failure caused less effort, he or she usually will try harder with a more satisfactory result. The most severe circumstances arise when
students ignore failures for reasons that cannot be controlled, such as the ability of the brain is less. Each failure feeling of being
unable to grow along with rising sense will be lost and defeatism. Attitudes believed that failure in the past in doing the task because
of his inability, probably not expecting a similar success on the task at a later date and are unlikely to try to learn. People who
believe that they would fail, can not be motivated to learn and do the academic work or tasks assigned to them, the result will have
an impact on academic achievement.
20 Table 1. The Difference Between Success and Failure.
Locus of Control StableNot Stable
Stable Not stable
Internal Success :
Fail : Competence
“I’m smart” “I’m stupid”
Effort “I try”
“I don’t try”
External Success :
Fail : The difficult exam
“The exam is easy” “The exam is
difficult ”
Luck “I luck” my fate is
good “I’m not lucky” my fate
is unlucky Source : Sri Esti Wuryani Djiwandono 2002: 337
Thus, some sense can be concluded that the Locus of Control is an indicator that is believed to cause the success or
failure of individual. There are two types of Locus of Control, Locus of Control internal and external. Locus of Control internal is
people believe that the success or failure comes from him or her self, then Locus of Control External is the individual self
confidence that the success or failure of an individual comes from outside factors such as fate or luck.
b. Characteristics of Locus of Control
