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PENGARUH PERILAKU BELAJAR TERHADAP
TINGKAT PEMAHAMAN AKUNTANSI
Paskah Ika Nugroho
Gustin Tanggulungan
Betsy Olivia Benedicta Wibowo
Fakultas Ekonomika dan Bisnis

Universitas Kristen Satya Wacana Salatiga

ABSTRACT

This research examines the effect of learning behavior towards level of
accounting understanding (TPA). Learning behavior is measured based on the
habits of joining the course (KMP), the habit of reading the text book (KMBT),
visits to the library (KKP), and habits on doing the exams (KMU). Besides that,
this research also used two control variables that influence the effect of
independent variables on the dependent variable. Both control variables are the
mark of Business Mathematics (MATBIS) and English for Academic Purpose
(EAP) subject. The level of accounting understanding of student is measured from
PBMt accounting subjects’ mark.
The research samples were taken from students who have taken all PBMt
Accounting subjects, Business Mathematics and EAP subject at the Faculty of
Economics and Business Satya Wacana Christian University Salatiga. Data
obtained from questionnaires and the analysis tool which was in this research
used is multiple regression.
The results showed that simultaneously the habits of joining the course
(KKP), the habits of reading the text book (KMBT), visits to the library (KKP),
and habits on doing the exams (KMU) affect level of accounting understanding
(TPA). While partially, only the habits of joining the course (KMP) which has
significant effect towards level of accounting understanding (TPA) on α = 0.1.
Key words: learning behavior, level of accounting understanding