ojs2 has produced an error Message: WARNING: Invalid argument supplied for foreach() In file: /home/jab1/public_html/lib/pkp/classes/core/Core.inc.php At line: 149 Stacktrace: File: /home/jab1/public_html/lib/pkp/classes/core/Core.inc.php line 149 Function: PKPApplication->errorHandler(2, "Invalid argument supplied for foreach()", "/home/jab1/public_html/lib/pkp/classes/core/Core.inc.php", 149, Array(6)) File: /home/jab1/public_html/lib/pkp/classes/core/PKPRequest.inc.php line 463 Function: Core->isUserAgentBot("Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)") File: /home/jab1/public_html/plugins/generic/usageEvent/UsageEventPlugin.inc.php line 353 Function: PKPRequest->isBot() File: /home/jab1/public_html/plugins/generic/usageEvent/UsageEventPlugin.inc.php line 106 Function: UsageEventPlugin->_buildUsageEvent("TemplateManager::display", Array(5)) File: (unknown) line (unknown) Function: UsageEventPlugin->getUsageEvent("TemplateManager::display", Array(5)) File: /home/jab1/public_html/lib/pkp/classes/plugins/HookRegistry.inc.php line 89 Function: call_user_func(Array(2), "TemplateManager::display", Array(5)) File: /home/jab1/public_html/lib/pkp/classes/template/PKPTemplateManager.inc.php line 332 Function: HookRegistry->call("TemplateManager::display", Array(5)) File: /home/jab1/public_html/pages/article/ArticleHandler.inc.php line 224 Function: PKPTemplateManager->display("article/article.tpl") File: (unknown) line (unknown) Function: ArticleHandler->view(Array(2), Object(Request)) File: /home/jab1/public_html/lib/pkp/classes/core/PKPRouter.inc.php line 362 Function: call_user_func(Array(2), Array(2), Object(Request)) File: /home/jab1/public_html/lib/pkp/classes/core/PKPPageRouter.inc.php line 220 Function: PKPRouter->_authorizeInitializeAndCallRequest(Array(2), Object(Request), Array(2), False) File: /home/jab1/public_html/lib/pkp/classes/core/Dispatcher.inc.php line 134 Function: PKPPageRouter->route(Object(Request)) File: /home/jab1/public_html/lib/pkp/classes/core/PKPApplication.inc.php line 178 Function: Dispatcher->dispatch(Object(Request)) File: /home/jab1/public_html/index.php line 64 Function: PKPApplication->execute() Server info: OS: Linux PHP Version: 5.6.40-38+ubuntu18.04.1+deb.sury.org+1 Apache Version: N/A DB Driver: mysql DB server version: 5.7.33-0ubuntu0.16.04.1-log
Pengaruh Preferensi Mahasiswa Akuntansi terhadap Pengetahuan dan Kinerja Mahasiswa | Silvi | Jurnal Akuntansi dan Bisnis

Pengaruh Preferensi Mahasiswa Akuntansi terhadap Pengetahuan dan Kinerja Mahasiswa

Alfiati Silvi, Poppy Nurmayanti

##article.abstract##


Previous empirical research was investigating about the difference beliefs and knowledge influencing student’s performance. This study investigates whether accounting students’s preference to knowledge and student’s performance in order to increase student’s ability to act profesionally in the future. The research design was survey method with using purposive sampling technique, there were 190 accounting students as the respondents. The questionnaires were sent by snowballs method in Riau University (Unri), Islamic State University (UIN), and Islamic Riau University (UIR) Data analysis to test hypothesis is done with multiple linear regression analysis. This research results show that: (1) accounting student’s preference towards knowledge and student’s performance is valid and reliabel as research instruments, only uncertain knowledge is unreliabel, (2) the whole of variables do not effect student’s performance on multiple choice and essay test. It’s opposite with previous research, that shows uncertain knowledge, the complex knowledge, and the unlimited capacity affect student’s performance on essay test positively.

References


Amernic, J.H., dan T.H. Beechy. 1984. Accounting student’s performance and cognitive complexity: Some empirical evidence. The Accounting Review 59 (Fall) :307 –312.

Friedlan, J.M. 1995. The Effects of different teaching approaches on student’s perceptions of the skills needed for success in accounting courses and by practicing accountans. Issues in Accounting Education 10 (Spring); 47-63.

Goldstein, Kenneth M., dan Sheldon Blackman, 1978. Cognitive Style : Five Approaches and Relevant Research (John Wiley & Sons).

Harvey, O.J., D.E. Hunt dan H.M. Schroder, 1961. Conceptual Systems and Personality Organization (John Wiley & Sons).

Inhelder , B., dan J.Piaget. 1958. The Growth of Logical Thinking from Chilhood to Adolescene. New York, NY : Basic Books.

Jacobson, M.J., dan R.J.Spiro. 1993. Hypertext learning environments, cognitive flexibility, and the transfer of complex knowledge: An empirical investigation. ERIC Document Reproduction Service No.ED355508. Urbana, IL: Center for the Study of Learning, University Illinois at Urbana-Champaign.

Jones, S. H., dan R. A. Davidson. 1995. Relationship between level of formal reasoning and student’s performance in accounting examinations. Contemporary Accounting Research 12 (Fall): 163-181.

Kaiser, H.F. dan J.Rice, 1974. Educational and Psychological Measurement, Vol. 34, No.1 :111-117.

Kardash, C.M., dan Scholes, R.J. 1996. Effects of prexisting beliefs, epistemological beliefs, and need for cognition on interpretation of controversial issues, Journal of Educational Psychology, 88, 260-271.

Philips, Fred. 1999. Business Student’s Learning Preferences and Associated Task Performance. Journal of Educational Psychology, 75: 27 – 32.

Riyanto, B. 1997. Strategic Uncertainty, Management Accounting and Performance:An Empirical Investigation of a Contingency Theory at the Firm Level, PhD Dissertation, Temple University, Philadelphia.

Schommer, M. 1990. Effects of Beliefs about the Nature of Knowledge on Comprehension. Journal of Educational Psychology 82 (September): 498 – 504.

_______, A. Crose, dan N. Rhodes. 1992. Epistemological Beliefs and Mathematicals Text Comprehension: Believing it is simple does not make it so. Journal of Educational Psychology 84 (December): 435 – 443.

_______, 1993. Epistemological Development and Academic Performance Among Secondary Students. Journal of Educational Psychology 85 (September): 406 – 411.




DOI: http://dx.doi.org/10.20961/jab.v7i1.55

Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia


Creative Commons License
JAB on http://jab.fe.uns.ac.id/index.php/jab is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

Visitor Statistic