The Effect of Locus Of Control, Self Efficacy, and E-Learning Effectiveness on Accounting Understanding

Authors

  • Amaliyah Amaliyah Universitas Pamulang
  • Wiwit Irawati Universitas Pamulang, Banten http://orcid.org/0000-0002-7950-4409
  • Luh Nadi Universitas Pamulang
  • Harry Barli Universitas Pamulang
  • Alexander Raphael Universitas Pamulang

DOI:

https://doi.org/10.32493/JABI.v5i2.y2022.p131-148

Keywords:

Locus of Control, Self Efficacy, Effectiveness of E-Learning, Accounting Understanding

Abstract

The purpose of this study was to determine the effect of locus of control, self-efficacy, and effectiveness of e-learning on accounting understanding, with the background of the importance of the role of universities in producing competent graduates in accounting. With the Covid-19 pandemic, the learning process has changed, namely by learning through online media compared to face-to-face learning. The research population is students who graduated from the 7th semester in the accounting department at Pamulang University. The sample contains 100 data using the Slovin formula with an error margin of 10%. Data was collected through the distribution of google form questionnaires and analyzed using the combination concurrent embedded method. This research can be a reference for the academic community and also the government to produce policies and provide online-based learning services so as to produce reliable and competent graduates in the accounting field. The results show that locus of control has a significant effect on understanding Accounting, Self Efficacy, has a significant effect on accounting understanding, while the effectiveness of E-Learning has no significant effect on accounting understanding

Author Biography

Wiwit Irawati, Universitas Pamulang, Banten

SINTA ID : 6029309

References

Abdullah, F., & Ward, R. (2016). Developing a General Extended Technology Acceptance Model for E-Learning (GETAMEL) by analysing commonly used external factors. Computers in human behavior, 56, 238-256.

Achadiyah, B. N., & Laily, N. (2013). Pengaruh locus of control terhadap hasil belajar mahasiswa akuntansi. Jurnal Pendidikan Akuntansi Indonesia, 11(2).

Afandi, K. A., Amin, M., & Sari, A. F. K. (2021). PENGARUH KECERDASAN EMOSIONAL DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI DALAM PROSES PEMBELAJARAN DARING (Studi Empiris Pada Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Malang Pada Masa Pembelajaran Daring). Jurnal Ilmiah Riset Akuntansi, 10(01).

Agustina, A. (2015). Analisis faktor-faktor yang mempengaruhi tingkat pemahaman akuntansi mahasiswa jurusan akuntansi STIE mikroskil medan. Jurnal Wira Ekonomi Mikroskil: JWEM, 5(1), 11-20.

Ahmed, I. (2019). Bridging the gap between governmental accounting education and practice.

Allen, D. G., Weeks, K. P., & Moffitt, K. R. (2005). Turnover intentions and voluntary turnover: the moderating roles of self-monitoring, locus of control, proactive personality, and risk aversion. Journal of Applied Psychology, 90(5), 980.

Aryanti, C., & Adhariani, D. (2020). Students' perceptions and expectation gap on the skills and knowledge of accounting graduates. The Journal of Asian Finance, Economics, Business and Human Rights Journal, 7(9), 649-657.

Aziza, N., & Rissyo Melandy, R. (2006). Pengaruh Kecerdasan Emosional Terhadap Tingkat Pemahaman Akuntansi, Kepercayaan Diri Sebagai Variabel Pemoderasi. Simposium Nasional Akuntansi 9 Padang, 1-49.

Bandura, A. (2010). Self-efficacy. The Corsini encyclopedia of psychology. In I. B. Weiner & W. E. Craighead. (Eds.), The Corsini Encyclopedia of Psychology (Vol. 10, pp. 1-3).

Budiadi, D., & Sulistyawati, J. (2013). Pengaruh Kompetensi Dosen, Self Efficacy, Locus Of Control, Fasilitas Pembelajaran Terhadap Tingkat Pemahaman Mahasiswa Akuntansi. Cahaya Aktiva, 3(1), 36-47.

Dhawan, S. (2020). Online learning: A panacea in the time of COVID-19 crisis. Journal of Educational Technology Systems, 49(1), 5-22.

Howieson, B., Hancock, P., Segal, N., Kavanagh, M., Tempone, I., & Kent, J. (2014). Who should teach what? Australian perceptions of the roles of universities and practice in the education of professional accountants. Journal of Accounting Education, 32(3), 259-275.

Hsia, J.-W., Chang, C.-C., & Tseng, A.-H. (2014). Effects of individuals' locus of control and computer self-efficacy on their e-learning acceptance in high-tech companies. Behaviour Information Technology, 33(1), 51-64.

IAESB, I. A. E. S. B. (2009). International Accounting Education Standards Board (IAESB) In Framework for international education standards for professional accountants. . New York: : International Federation of Accountants.

Kemdikbud. (2020). Profil Program Studi Akuntansi Universitas Pamulang. Retrieved from https://pddikti.kemdikbud.go.id/data_prodi

/Njk0NTI3OEQtNUYyRC00NjY3LTg0RkItN0VFOTc1OTZBNjQx/20192

Mahendrawan, E. (2017). Upaya Mengatasi Miskonsepsi Mahasiswa Melalui Metode Pembelajaran Delikan (Dengar, Lihat, Kerjakan) Pada Mahasiswa Semester I Program Studi Teknik Mesin Univeristas Pamulang. Eduka: Jurnal Pendidikan, Hukum, dan Bisnis, 2(1).

Muzid, S., & Munir, M. (2005). Persepsi mahasiswa dalam penerapan e-learning sebagai Aplikasi peningkatan kualitas pendidikan (Studi kasus pada Universitas Islam Indonesia). Paper presented at the Seminar Nasional Aplikasi Teknologi Informasi (SNATI).

Napisah, L. S., & Rakhmadhani, V. (2019). PENGARUH PEMAHAMAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Bandung Barat). Riset Akuntansi dan Perbankan, 13(1), 23-36.

Octaviani, A., & Rizky, H. S. (2019). Pengaruh Persepsi Mahasiswa dan Penerapan E-Learning Terhadap Peningkatan Kualitas Pendidikan Tinggi. ProBank, 4(1), 59-69.

Pranata, S. P., & Rivai, A. (2021). The Role of Motivation in Mediating Competence and Teaching Style Against Accounting Understanding. International Journal of Science, Technology & Management, 2(6), 2110-2115.

Putra, I. G. B. N. P., Damayanti, N. N. S. R., Lestari, N. L. P. R. W., Pradnyanitasari, P. D., & Jayawarsa, A. K. (2019). Pengaruh Sifat Kepribadian Locus of Control Dan Self-Efficacy Pada Pemahaman Akuntansi. Jurnal Aplikasi Akuntansi, 3(2), 117-143.

Ravianto. (1986). Produktivitas dan pengukuran. Jakarta: Binaman Teknika Aksara.

Rotter, J. B. (1966). Generalized expectancies for internal versus external control of reinforcement. Psychological monographs: General Applied Energy, 80(1), 1.

Sari, D. C., Rosidi, & Roekhudin. (2016). Determinan Penggunaan Sistem Informasi Pengelolaan Keuangan Daerah dan Pengaruhnya terhadap Ketepatan Waktu Pelaporan Keuangan SKPD. Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2(1), 17-30.

Sithole, S. (2016). The effects of presentation formats on understanding financial accounting: An experimental study. Australasian Accounting Business, 10(2), 76-92.

Srirejeki, K., Supeno, S., & Faturahman, A. (2019). Understanding the Intentions of Accounting Students to Pursue Career as a Professional Accountant. Binus Business Review, 10(1), 11-19.

Statistik, B. P. (2017). Jumlah Perusahaan IBS (KBLI 2009) (Unit), 2015-2017 Retrieved November 8, 2020 https://www.bps.go.id

Sudiarti, N. W., & Juliarsa, G. J. E.-J. A. (2020). Pengaruh Kompetensi Sumber Daya Manusia dan Locus of Control terhadap Kualitas Laporan Keuangan LPD. E-Jurnal Akuntansi, 30(7), 1725-1737.

Suharyanto, S., & Mailangkay, A. B. (2018). Penerapan e-learning sebagai alat bantu mengajar dalam dunia pendidikan. Jurnal Ilmiah Widya, 4(3).

Å umak, B., HeriÄko, M., & PuÅ¡nik, M. J. C. i. h. b. (2011). A meta-analysis of e-learning technology acceptance: The role of user types and e-learning technology types. 27(6), 2067-2077.

Suwardjono. (2005). Teori Akuntansi: Perekayasaan Pelaporan Keuangan. Yogyakarta: BPFE.

Tull, S., Dabner, N., & Ayebi-Arthur, K. (2017). Social media and e-learning in response to seismic events: Resilient practices. Journal of Open, Flexible Distance Learning, 21(1), 63-76.

Vera, N. (2020). Strategi Komunikasi Dosen Dan Mahasiswa Dalam Meningkatkan Kualitas Pembelajaran Daring Selama Pandemic Covid-19. Avant Garde, 8(2), 165-177.

Yousida, I., Kristanti, L., & Lestari, T. (2020). ANALISIS PENGARUH PEMAHAMAN AKUNTANSI DAN KEAKTIFAN MAHASISWA TERHADAP PENYUSUNAN LAPORAN KEUANGAN SESUAI SAK KASUS PADA MAHASISWA JURUSAN AKUNTANSI STIE PANCASETIA. Jurnal Ilmiah Ekonomi Bisnis, 6(2), 192-201.

Zainuddin, Z. (2017). Pengetahuan Dan Pemahaman Aturan Perpajakan, Kualitas Pelayanan Dan Persepsi Atas Efektifitas Sistem Perpajakan Terhadap Kemauan Membayar Pajak Dengan Kesadaran Membayar Pajak Sebagai Variabel Intervening. Jurnal Riset Akuntansi Terpadu, 10(2).

Downloads

Published

2022-11-07

Issue

Vol. 5 No. 2 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)

Section

Articles

License

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access)