MODEL STUDENT LEARNING STYLE PREFERENCES AND UNDERSTANDING
ACCOUNTING AT UNIVERSITY IN JAKARTA
Abdurrahman
(Esa Unggul University, Jakarta, Indonesia)
[email protected]
Abstract
The aim of this research is to create a predictive model of learning style preferences and the
factors that influence the students majoring in accounting at the College of West Jakarta. This
model is an analysis of the observations through a survey about learning style preferences views
of the various factors that affect the environment, physiotherapy and psychological conditions of
the students. Learning style preferences conducted by the student can then be associated with the
understanding of accounting during the lecture at the college. Model MBTI preference learning
style is better suited to see the learning styles in accounting education. Learning styles suitable
for students will increase understanding of accounting.
Population in selected research is accounting students at a private university in West Jakarta,
with samples that have passed some of the core courses in the accounting department. Data
analysis method used was explanatoris causal used to describe a wide range of the data
processing which is an analysis of cause and effect. The analytical tool used is path analysis
(path analysis) to predict the effects of environmental, physiological and psychological condition
to the learning style preferences and learning style preferences to improve understanding of
accounting.
In order to achieve these objectives, it will be designing predictive models of environmental
influences, physiology and psychology of the learning style preferences towards learning style
preferences associated with the understanding of accounting.
The results of this study found that only external factors is the environment that can affect the
accounting understanding through student learning style preferences. Meanwhile, internal
factors, namely student's psychological state and can directly affect the physiological state of
understanding of accounting on accounting students without having to go through the learning
style preferences.
Keywords: Learning Style Preferences, Environment, Condition Physiology, Psychology,
Understanding Accounting
Introduction
Accounting education, especially higher education organized accounting in college intended to
educate students so that they can work as a professional accountant who has knowledge in the
field of accounting (Fillia: 2010). Sundem (1993) concerned about the unclear ability
accountancy graduates produced by higher education accounting. This is because many colleges
are not able to make good their students master the knowledge and life skills.
Students are familiar with the pattern of rote learning but do not understand the lesson, so that
students will tend to easily forget what you've learned or difficult to understand what is being
taught next. Accounting is not a field of study that only uses numbers and compute the sum or
subtraction, but accounting is also a field of study that uses that require logical reasoning.
According Soewardjono (1999) understanding of accounting is a person's ability to know and
understand about accounting. The level of understanding of accounting can be measured by the
value of the courses include introductory value accounting, intermediate financial accounting,
advanced financial accounting value, value accounting audits, and value accounting theory Tanta
(2010) states that the experts in the field of education trying to develop theories about learning
styles as a way to find a way so that learning becomes easy and enjoyable.
Learning requires a high concentration in order to understand the concepts being studied. The
situation and conditions for concentrating very much related to learning styles. If someone can
recognize their own learning style, then that person can manage on what conditions, where, when
and how one can maximize learning. Learning style is the way that tends to constantly use the
student in learning a subject matter. Differences in student's learning style is influenced by the
way of thinking that is normally used or often termed as cognitive style. According to Zhang and
Sternberg (in Seifert & Sutton, 2009) cognitive style is the way it is constantly used by students
in perceiving, remembering, solving problems, and making decisions.
According to Dunn And Dunn was quoted in the July (2010) there are several factors that
support one's learning style, namely environmental, emotional, sociological, physiological, and
psychological. Physical environment such as the weather, the state of air, space, light,
environmental health, and learning time used by students, social environment such as social
student with other people around, attitudes and behavior of people around the students, and the
cultural environment such as customs and ordinances association communities around student
learning styles affect (Sains Matika: 2012).
Physiological conditions such as health, sense of hearing and sense of vision and psychological
conditions such as intelligence, attitudes, interests, cognitive style and flair also affect learning
styles.
The results show that learning styles in terms of its environmental aspects have a tendency that
the environmental conditions, body position, and temperatures is an important aspect of
determining the learning style. Savitri and Pujiningsih study (2012) showed that there was no
difference in learning style preferences of students S1 and D3 majoring in accounting. Style of
learning (learning styles) is also influenced by the experience, gender, ethnicity (Philibin, et.al.,
1995) and is specifically attached to each individual.
Recognize own learning style, not necessarily make a person smarter, but by getting to know
one's learning style will be able to determine how to learn more effectively (Tanta: 2012). Some
studies are intended to identify learning styles of students found that students with specific
learning style show better achievement because they are more satisfied during the lecture (Baker,
et al, 1987). Other results showed that students with similar learning styles lecturer of certain
subjects, tend to have better performance or higher levels of satisfaction (Gaiger, 1992).
Research Adel, et.al. (2003), which intends to compare the tendency of learning styles found that
students of accounting are likely to have different learning styles than students of management
and business students, so that differences in the learning styles affect the strategy of lecturers in
presenting subjects. Sujarwo and Delniawati (2010) states that learning styles play a role in a
colander for learning, processing and communication. It is therefore appropriate learning styles
and preferred learning will trigger creativity that improve learning outcomes better.
Learning good behavior will lead to an understanding of the lessons of the maximum.
Conversely, the impact of behavioral learning unsightly study will lead to an understanding of
the subjects less than the maximum (Fillia: 2010). Hariyogo research results and Suprianto
(2011) and Komalasari (2013) states that the learned behavior affects the understanding of
accounting. Understanding of accounting is an important thing in the process of improving the
quality of output or graduates so that in this study need to be studied more in depth.
Literature Review
Behavior Learning
Suwardjono (2004) states that a university education is an option srategik in a person's individual
goals. Spirit, learning, and student attitudes toward learning is strongly influenced by awareness
of their individual goals and objectives are clearly educational institutions. Lecture is an
opportunity to confirm the understanding of the students in the learning process independently.
Control of the learning process is more important than results or test scores. If the learning
process is well run, the value is a logical consequence of the process.
In the process of learning needed to learn appropriate behavior with the purpose of education,
where the learning behavior of the purpose of education can be achieved effectively and
efficiently, so that academic achievement can be improved. Learning behavior is often called
habit learning is a learning process that individuals do repeatedly so that it becomes automatic or
spontaneous. This behavior will affect the learning achievement (Hanifah and Syukriy, 2001).
According Suwardjono (2004) good learning behavior consists of the habit of following the
lesson, the habit of reading books, visits to the library, custom exam.
Preference Learning Styles (Learning Style Preference)
There are several theories and models of learning styles or learning styles and the factors that
affect one's learning style. In general models of learning styles can be classified into three
spheres, namely information processing environment, and personality (Hickoc: 1995). Several
instruments to assess one's learning style has been developed by several experts, among others,
developed by Kolb (1984), known as Learning Style Inventory (LSI) or Kolb'LSI. The model
developed by Carl Jung who became known as the Myers Briggs Type Indicator (MBTI).
Multiple Intelligence Model developed by Howard Gardner (1993). Another model developed by
Canfield called the Learning Style Inventory (Canfield'LSI). Based on Kolb research, there are
four types of learning styles, namely:
a. Learning styles accomodator / activist.
Accomodator learning style is a person's learning style is more like the experience
(concentrate experience) and active experimenting (active experimentation). Someone prefers
to get information on the feeling and process it in a way to practice or do.
b. Learning styles diverger / refflector.
Diverger learning style is a person's learning style is more like the experience (concentrate
experiencing) and observed (reflective observation). Diverger learners prefer to obtain
information with feeling and process it in a way to see and hear.
c. Learning styles Converger / pragmatic.
Converger learning style is a style of learning someone who prefers something abstract
(abstract conceptualization) and active experimenting (active experimentation). Learners
obtain information by way of thinking (thinking) and then do it (doing)
d. Learning styles Assimilator / Theorist
Assimilator learning style is the style of learning someone who prefers to something abstract
(abstract conceptualization) and observed (reflective observation), ie a person who loves
learning style learn to think, see or hear.
In Savitri and Pujiningsih (2012) the weakness of the model is the Kolb learning style self
assessed by the individual concerned can’t show or measure actual behavior or behavior that
actual (Adel, et al: 2003). Another drawback is that Kolb's LSI poor in assessing psychomotor
aspect (Stont and rable: 1994). In the MBTI, one's learning style preferences can be divided into
four dimensions, namely:
a. Introverts find strength in the inner world of ideas concepts and abstractions., Learners tend to
be more thoughtful than talking. Introvert leaner in developing a framework by bringing
together and connecting the information they learned. Knowledge gained then interconnected
to see such things as a whole.
b. Extrovert learner find strength in objects and people. They prefer to interact with others. They
would rather talk than listen. In general they can’t understand the lesson until they can explain
to themselves or to others (working group). Problem-based learning and collaborative learning
suited to learning model with the characteristics of these learning styles.
c. Sensing learner is the learners who prefer to learn by using their five senses. They like
something in detail and want the facts. They prefer everything laid out in an orderly,
structured way teaching is done step by step. Unlike the intuitive learner, they are learners
who prefer to imagine and innovate.
d. Thinking learner is a learner in decisions based on analysis, logic and principles. In other
words they are in seeing sesautu more critical and objective. In contrast with the feeling they
adopt more learner-Chuanwu value judgment of humanity (human values).
Environment
Environmental input is an input that comes from the environment around students. Included in
this environmental input is:….
a. Physical environment
Factors include the physical environment is the weather, the state of air, space, light,
environmental health, and use student learning time. These factors also determine the level of
success seen student learning.
About the time that endeared to learn as early morning or late afternoon, an expert named J.
Biggers (1980) found the morning learning is more effective than studying at other times.
However, according to some experts study learning style (learning styles), the learning
outcomes that do not depend on absolute time, but depending on the choice of a suitable time
with the preparedness of students (Dunn, et al., 1986).
b. Social environment
Which includes the social environment is a student association with other people around,
attitudes and behavior of people around the students and so on. More social environment
affects learning activities are the parents and family of the students themselves. The properties
of the parents, family management practices, family tensions, everything can be good or bad
impact on learning activities and results achieved by the students.
Conditions in the slum neighborhood students, children of unemployed and underprivileged
will greatly affect student learning activities. At the very least, students will find it difficult
when it requires a study buddy or discuss or borrow certain learning tools which incidentally
does not already own. (Muhibbin Shah, 2003: 152-154)
c. Cultural environment
Which includes the cultural environment is a habit and manner of social communities around
students. Each region has its customs and ordinances socially different. It can affect students'
learning activities.
Psychological Condition
Many factors, including psychological conditions that can affect the quantity and quality of
student learning outcomes, are as follows:
a. Intelligence Students
Intelligence can be defined as psycho-physical ability to react to stimuli or adjust in a proper
manner (Reber, 1988). So, intelligence is not really a question of the quality of the brain, but
also the quality of the organs of the body. However, it should be recognized that the role of
the brain in conjunction with human intelligence is more prominent than the role of other
organs Because the brain is the "control tower" almost all human activities.
The level of intelligence or intelligence (IQ) students really determine the success rate of
student learning. This means, the higher the ability of intelligence of a student, the greater the
chances for success, Conversely, the lower the intelligence of a student kemempuan the
smaller the chances of success.
b. Attitude
Attitudes can be defined in various ways and each definition is different from each other.
Trow defines attitude as a mental or emotional readiness in some kind of action in the right
situation. Here Trow more emphasis on a person's mental or emotional readiness of the object
something. Meanwhile Allport was quoted as saying by Gable suggests that attitude is a
mental and neurological readiness arranged through experience and influence directly to the
individual response to all objects or situations associated with that object.
Allport's definition of attitude by attitude shows that it does not appear instantly or congenital,
but prepared and molded by experience as well as giving direct effect to the person's response.
Harlen suggests that attitude is a readiness or tendency of a person to act in the face of a
specific object or situation (Djaali: 2008)
c. Interest
Interest is a trend that remains to notice and remember some of the activities. Activities that
someone is interested, note constantly accompanied by a sense of fun. So different from the
attention, because attention is temporary (not in a long time) and do not necessarily followed
by feelings of pleasure, while the interest is always followed by feelings of pleasure and
satisfaction derived from it.
Great interest influence on learning, because if the material of the lessons learned are not in
accordance with the interests of students, students will not learn as well as possible, because
there is no appeal for him. The study materials which attract students, lebiih easily learned and
stored, because the interest adds to the learning activities. If there are students who are less
interested in the study, it can be arranged so that it has a greater interest by way of explaining
things that are interesting and useful for life as well as matters relating to the ideals and its
relation to the material of the lessons learned was (Slameto : 2003).
d. Motivation
Motivation by Sumadi Suryabrata is contained in the state of a person who encouraged him to
perform certain activities in order to achieve a goal. Meanwhile Gates and his colleagues
suggested that the motivation is a physiological and psychological conditions contained in the
one who set her act a certain way. As Greenberg says that motivation is the generation process,
directing, and establish behavior toward a goal.
e. Talent
In general, the talent (aptitude) adalahkemampuan one's own potential for success in the future
(Chaplin, 1972; Reber, 1988). Thus, in fact every person must have a talent in terms of the
potential to achieve up to a certain level within the capacity of each.
In a further development, talent then defined as the individual's ability to perform certain tasks
without much depends on the education and training efforts. A person who is gifted in
mathematics, will be much lebiih easily absorb the information, knowledge, and skills related
to the field compared with other students.
f. Cognitive style
Everyone has their own methods are preferred in preparing what is seen, remembered, and
thought. Differences between private resides in how to prepare and process information and
experiences is known as cognitive style. Cognitive style is an important variable that influences
the choices in the academic field, how students learn, and how students and teachers interact in
the classroom (Slameto: 2003)
Physiological condition
The general condition of the body and tone (muscle tension), which marked the fitness level of
the body's organs, can affect the spirit and intensity of the students in the course. The body is
very weak especially with headache, for example, can lower the quality of the material studied
cognitive thus even less understood. Conditions student special organs, such as the level of
health, sense of hearing and vision, also greatly affect the student's ability to absorb information
and knowledge, especially those presented in class (Tanwey Gerson Ratumanan: 2002).
Physiological factors are factors relating to the physical condition of the individual. These factors
can be divided into two kinds.
a. state of physical tone.
The state of physical tone in general greatly affects one's learning activities. The physical
condition of a healthy and fit will be a positive influence on the individual learning activities.
b. state of physical function / physiological.
During the learning process takes place, the role of physiological functions in the human body
greatly affect the outcome of learning, especially the five senses. Sensory functioning
properly will facilitate learning activities well too. In the process of learning, an entry point
for all information received and captured by humans. So that humans can catch the outside
world. The five senses which have a major role in learning activities are the eyes and ears.
Understanding of Accounting
Understood in major Indonesian dictionary has a clever sense or understand the true
understanding is a process, a way, to understand the actions or hang. This means that people who
have an understanding of accounting is wise and understands properly accounting. In this case,
understanding of accounting will be measured using the value of an accounting class is an
introduction to accounting 1, introductory accounting 2, accounting intermediate 1, accounting
for intermediate 2, financial accounting Advanced 1, financial accounting Advanced 2, auditing
1, auditing 2, and accounting theory , The subject is a subject in which there are elements that
describe the general accounting. Rissyo and Nurna (2006: 9) A person who has an understanding
of accounting is an intelligence and understand the correct accounting.
Mardahlena (2007) in Arie (2009: 23) "The level of understanding of accounting students
expressed with how to understand one's students against what they have learned in this context
refers to the subject of accounting." Budhiyanto and Ika (2004) in Anggun (2010: 22) , the level
of understanding of introductory accounting students expressed with much knowledge a student
on what has been learned that in this context refers to the subjects - accounting subjects. Signs of
a student to understand accounting not only shown from the values that get it in the course, but
also if the student can understand and master the concepts are related.
Preliminary studies
In general, the approach commonly used to identify trends in learning styles have developed
several models of measurement of which Kolb's Learning Style Inventory or Kolb's LSI (Adel
et.al:2001). The downside of this is the model Kolb learning style self assessed by the individual
concerned can’t show or measure actual behavior or behavior that actual (Adel, et al., 2003).
Another drawback is that Kolb's LSI poor in assessing psychomotor aspect (Stont, rable, 1994).
Canfield'LSI (1983) and Myers Briggs Type Indicators models or MBTI is used to view the
individual personality differences. Based on empirical testing Franches et.al (1995) suggest a
model Canfield's LSI to identify learning styles in educational environment suited for accounting
environment. This model was developed by adapting the instrument was developed that look at
one's learning style preferences in terms of personality, namely the MBTI approach as developed
by Jung.
This research will try to analyze the learning style preferences by using the model Canfield
Learning Inventory where instruments are used to identify individual learning styles, whose
scope is seen wider scope than Kolb'LSI. According to Canfield (1998) to individual learning
styles are divided into several types, namely social, independent, applied and conceptual. MBTI
preferences in one's learning style can be divided into four dimensions, namely extroversion vs.
introversion, Sensing Vs Intuition, Thinking vs. Feeling and Judging Perceptive Vs. Canfiled
The advantages of this is that the individual will have a learning style preference is a balanced
combination between the condition of learning, an area of interest and mode of learning.
Research Methodology
Study Design
This study design using the design of explanatory causal or causal describes a model of path
analysis (path analysis) which contains a variety of causality and can be formed as a simple
model but also bases itself on the approach of causality to be modified by an intervening variable
that will be able to explain more from one causality, which aims to see the influence of the
independent variable on the dependent variable is predetermined. Techniques path analysis is
used to analyze the patterns of relationships between variables in order to determine the effect of
directly or indirectly, a set of independent variables (exogenous), that environmental variables,
physiological and psychological on the dependent variable (endogenous) ie understanding of
accounting with the pattern of causality and variable modifications intervening ie learning style
preferences.
Population Sample, and Sampling
Populasi
The population in this study were students majoring in accounting at the private university in
West Jakarta.
Sample
Once defined population in this study, the authors set of samples is active students in Semester
2014/2015 which has been passed with a minimum grade C for the course introduction to
accounting, intermediate financial accounting, advanced financial accounting value, value
accounting audits, and value accounting theory ,
Sampling
The sampling technique used in this research is by using purposive sampling, ie sampling
technique where a sample is taken with the requirement that criteria such as the sample in the
sample.
Materials and Equipment
Materials needed is a questionnaire that will be distributed to the respondents to be studied.
Needs to be made is also a system to perform data tabulation of the results of the questionnaires
into Microsoft Excel so that the data collection process becomes more effective and efficient.
In this study need some equipment, among others: Questionnaire, interview and retrieve data on
the strategy of learning styles and the factors that influence and understanding of accounting
student and statistical software is used to process the data.
Flow Chart formulation Prediction Model and Prediction Model for Competitive Advantage
Benefits
in Superior Stock Market Performance Improvement
Research thought process can be described in a chart / diagram (flow chart) which describes the
research process from the process of data collection through analysis and conclusions. This
research was conducted at a private university in West Jakarta where the writing process has
been drawn up and the main objectives identified various problems in relation to the learning
style and understanding of accounting.
Data Collection Procedures
In the data collection should be carried out in a systematic, purposeful and according to research
problem. The collection of data and information needed include:
Research Library
Research Library is a research done by studying books - books, articles, journals, internet, etc.,
that can provide an overview and explanation in theory.
Technical survey
In this case, the technique of data collection is done by collecting information through asking
questions that are made in the questionnaire.
Data Analysis
Descriptive statistics quantitatively.
Descriptive
1. Mean (μ) is a group of technical explanation and are based on the average value of the group.
2. Distribution Frequency is the arrangement of data in a table that has been classified
according to the classes - classes or categories - a particular category.
3. Z Score; This test is performed to get an idea of the type of learning style preferences of
students
4. Categorization; This test is performed to get an idea of the type of level of understanding of
accounting on accounting students
Quality Instruments
Validity and Reliability for each instrument
Validity
Is the question to what extent the data is accommodated in a questionnaire can measure what is
measurable, using the formula Pearson correlation technique produtc moment.
Reliability
Is a form of testing the quality of primary data, with the aim to measure the consistency of all of
the questions in the study. Cronbach Alpha is a reliability test method for interval and ordinal
scale questionnaire. Quality test data using test for normality using the Kolmogorov-Smirnov
approach or above 5% or> 0.05.
Hypothesis testing
The research hypothesis testing using Path Analysis (Path Analysis) using OLS 2S (Two Stage
Ordinary Least Square). Riduwan and Kuncoro (2011) gives the definition of path analysis as an
analytical technique used to analyze the patterns of relationships between variables in order to
determine the effect of directly or indirectly, a set of independent variables (exogenous) to the
dependent variable (endogenous) with the pattern of causality. Simple linear regression analysis
is used to measure the impact between two variable between the independent variable
(independent) variables to be bound to the (dependent).
Basis for a decision:
a) if the P-Value (sig) <α (5%), then Ha accepted
b) if the P-Value (sig)> α (5%), then Ha is rejected
In this study, path analysis is used to determine the direct effect of Environmental Physiology
and Psychology of the Learning Style Preferences and Learning Styles to Understanding
Accounting, as well as indirectly influence Environmental Physiology and Psychology of the
Understanding Accounting through intervening Preferences Learning Styles. Model calculation
used is regression model.
Analysis and Discussion
At this stage of data analysis is the result of the processing of the raw data using statistical tools
help, then interpret the results with theory and concepts adapted to the existing accounting.
Normality Test Results
Normality test is performed to determine whether a regression model, the dependent
variable and the independent variables with normal distribution or not.
A good regression model is a model which data is normal or near-normal distribution. To
see a normal distribution of data or can’t be one of them can be seen by using the table One
sample Kolmogorov-Smirnov Test, which if Asymp.Sig its value above the value alfa then be
normal. indicate that the data has to meet the assumptions of normality for both variable
understanding of accounting, learning style preferences, environment, psychology and
physiological conditions entirely Asymp.Sig still below the value alfa (0.05).
Classical Assumption Test Results
The model used in this research is multiple linear regression. So the results are accurate,
then it must be fulfilled classical assumptions, where there are no symptoms of autocorrelation,
multicollinearity, and heterosekedastisitas.
Test Results Autocorrelation
Autocorrelation test is performed to determine whether a correlation exists between the
regression model error bullies in the current period (t) with the previous period (t-1). To check
for the presence or absence of symptoms autocorrelation, it can be seen from the value of the
Durbin-Watson. Data were tested in this study was for the first equation the value of Durbin
Watson to Environment variables, variables psychological condition, and a condition variable
Physiological to variable preferences Learning Style of 1,979 located between du and 4-du so it
can be concluded that the free autocorrelation and for the second equation value Durbin Watson
to Environment variables, condition variables psychological, physiological condition variable
and variable preference Learning Styles free to variable accounting for 1,998 of understanding is
between du and 4-du-free so it can be concluded that the autocorrelation. So both the regression
equation can be concluded that there are no symptoms of the regression equation autocorrelation.
Here is a chart that explains the above conclusions:
Test Results Multicollinearity
Multicollinearity test is performed to determine whether a regression model found a correlation
between the independent variables (free). To check for the presence or absence of
multicollinearity can be seen from the VIF. Where the value of VIF <10 indicates the variable is
not there multikolinearitas symptoms.
Based on the above results obtained from the variables tested that none of them exceeding the
tolerance is close to 1 and VIF over 10. It can be concluded that both the regression equation
does not have a problem multicollinearity.
Test Results Heterosekedastisitas
Heterosekedastisitas test is performed to determine whether the regression model occurred
inequality variance of the residuals of the observations to other observations. To check for the
presence or absence of symptoms can be seen in Graph heterosekedastisitas Scatterplot, where if
there is no clear pattern as well as the points spread above and below the number 0 on the Y axis,
then it does not happen heterosekedastisitas.
From the test results of regression equation 1 above shows that the environmental and
psychological conditions affect the learning style preferences while physiological conditions had
no effect on learning style preferences. This suggests that the physiological condition of not
being able to make learning style preferences for the better.
From the test results the regression equation 2 above shows that the psychological state,
physiological condition and learning style preferences influence the understanding of accounting
does not affect the environment while learning style preferences. This means that the
environment variable is not quite able to influence the understanding of accounting on
accounting students.
From the above test results it can be seen that the regression equation 1 is accepted it means that
the environment variables, the physiological and psychological conditions together affect a
student's learning style preferences of accounting.
From the above test results it can be seen that the regression equation 2 is accepted it means that
the variable environmental, physiological conditions, psychological conditions, and learning
style preferences jointly affect the understanding of accounting an accounting student
Test Path Analysis
Here is a model of path analysis on research that has been done, while the question is as
follows: an environment variable, the variable conditions of physiological, psychological
condition variables, variable learning style preferences and variable understanding of accounting.
Where the environment variable, the variable conditions of physiological and psychological
condition variable as the independent variable, the variable understanding of accounting as the
dependent variable and learning style preferences as an intervening variable. Below is a path
analysis model for the study: ...
0.485
Environment
0,098
0.218
Psychology
0.773
Learning Style
Preferences
0.604
Understanding
Accounting
-0.153
Condition
Physiology
0.334
Picture 1
Path Analysis
From the results of path analysis above shows that the direct effect of Environment variables to
Understanding Accounting figures show 0098 where the figure is smaller than the numbers
indirect effect Environment Variables to the understanding of accounting amounted to (0218 x
0604) = 0132 means that the environment variable must be through an intervening variable
advance first variable learning style preferences before through the variable understanding of
accounting.
For the direct influence of the variable conditions of psychology to the understanding of the
accounting showed the number 0485 where the figure is greater than the indirect effect of
variable psychological condition variable understanding of accounting amounted to (0773 x
0604) = 0467 means that the effect of variable psychological conditions can directly affect the
understanding of accounting without must go through an intervening variable learning style
preferences.
Whereas for direct influence variable physiological conditions to the understanding of the
accounting showed the number 0334 where the figure is greater than the indirect effect of
variable physiological conditions to variable accounting of understanding (-0153 x 0604) = 0092 means that the effect of variable physiological conditions can directly affect understanding
of accounting without having to go through an intervening variable learning style preferences
Discussion
From the results of the path analysis above can be explained that the understanding of accounting
to accounting students capable of directly affected by the psychological condition where in it
reflected the intelligence of students, attitudes, interests, motivation, flair and style cognitive and
physiological conditions in which reflected the state of tone of the body, state of bodily functions
and physiologically without having to go through the learning style preferences. whereas for the
environment is reflected in it the physical environment, social and cultural needs through
learning style preferences before they are able to explain the effect to the understanding of
accounting.
It is clear that the internal factors of self (psychology and physiological condition) is able to
directly improve the understanding of accounting for accounting students while external factors
(environmental) students must go through a learning style preferences first and were able to
improve the understanding of accounting for accounting students.
The factors that most influence the understanding of accounting on accounting students are
psychological factors Whether or understanding means that the accounting is highly dependent
on the level of intelligence of students themselves, attitudes, interests, motivations, and talents of
students in accounting, as well as the cognitive styles of students in accounting.
Conclusion
From the results of the discussion can be summarized as follows:
1. Variable positive effect on the environment variable learning style preferences
2. Variable positive effect on the psychological condition variable learning style preferences.
3. Variable physiological conditions should not adversely affect the variable learning style
preferences.
4. The environment variable is not a positive influence on the understanding variables
accounting
5. Variable positive effect on the psychological condition variable understanding of accounting.
6. Variable positive effect on the physiological condition variable understanding of accounting.
7. Variable most dominant in influencing understanding of accounting is a psychological
condition in which the student-related intelligence, attitudes, interests, motivation, talent and
cognitive style.
Recommendation
1. Process new admissions for accounting studies program must go through a selection process
that includes intelligence, attitudes, interests, motivation, talent prospective students.
2. Environmental factors in influencing understanding of accounting that occur in the learning
process can be minimized by determining the appropriate learning style preferences for
accounting students.
3. Physiological factors despite its influence on the understanding of accounting is not so great
but it needs to be taken in order to increase understanding of accounting on accounting
students.
4. The teacher / lecturer accounting courses need for specific training on appropriate student
learning styles.
References
Ali Muhtadi (2011), Karakteristik Gaya Belajar Mahasiswa Ditinjau Dari Preferensi Sensori Dan
Lingkungan, Fakultas Ilmu Pendidikan Universitas Negeri Yogyakarta
Arif Kennedy (2013), Pengaruh Kecerdasan Emosional Dan Kecerdasan Spiritual Terhadap
Tingkat Pemahaman Akuntansi Pada Mahasiswa Fakultas Ekonomi Universitas Maritim
Raja Ali Haji
Annisa Sekar Mulia (2007) Dr. Ari Kamayanti Mengungkap Pemahaman Tentang Akuntansi
Dari Sudut Pandang Kecerdasan Spiritual: Sebuah Studi Fenomenologijurnal Keperawatan
Soedirman (The Soedirman Journal Of Nursing),
Furqan (2009), Karakteristik Belajar Siswa ( Http://Www.Alfurqan.Or.Id )
Filia Rachmi (2010) Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual, Dan Perilaku
Belajar Terhadap Tingkat Pemahaman Akuntansi (Studi Empiris Pada Mahasiswa
Akuntansi Universitas Diponegoro Semarang Dan Universitas Gajah Mada Yogyakarta)
Fakultas Ekonomi Universitas Diponegoro Semarang
July
Syawaladi
(2010),
Faktor2
Belajar
Dan
Gaya
Belajar,
Http://Julysyawaladi.Blogspot.Com/2010/06/Faktor2-Belajar-Dan-Gaya-Belajar.Html
Ridwan (2008), Ketercapaian Prestasi Belajar, (Http://Ridwan202.Wordpress.Com )
Rismayana (2012), Pengaruh Perilaku Belajar, Kecerdasan Emosional, Dan Kecerdasan Spiritual
Terhadap Stres Kuliah Mahasiswa Akuntansi (Studi Empiris Pada Universitas Negeri Di
Makassar) Fakultas Ekonomi Dan Bisnis Universitas Hasanuddin
Retno Wulandari (2010), Hubungan Gaya Belajar Dengan Prestasi Belajar Mahasiswa Semester
Iv Program Study D Iv Kebidanan Universitas Sebelas Maret
Slameto (1988), Belajar Dan Faktor-Faktor Yang Mempengaruhinya, Jakarta Bina Aksara
Septian Hariyoga Edy Suprianto (2011), Pengaruh Kecerdasan Emosional, Perilaku Belajar, Dan
Budaya Terhadap Tingkat Pemahaman Akuntansi Dengan Kepercayaan Diri Sebagai
Variabel Pemoderasi, Simposium Nasional Akuntansi Xiv, Universitas Syiah Kuala Banda
Aceh
Sainsmatika (2012), Faktor -Faktor Yang Mempengaruhi Belajar Dan Pembelajaran Serta
Prinsip Belajar Dan Implikasinya Dalam Pembelajaran Mathematics And Natural Science
Faculty, Ganesha Education University
Sawitri Dwi Prastiti Sri Pujiningsih (2011), Pengaruh Faktor Preferensi Gaya Belajar Terhadap
Prestasi Belajar Mahasiswa Akuntansi Fakultas Ekonomi Universitas Negeri Malang
Sri Pujiningsih Sulastri (2010), Preferensi Gaya Belajar Mahasiswa Akuntansi, Fakultas
Ekonomi Universitas Negeri Malang
Tanta (2010), Pengaruh Gaya Belajar Terhadap Hasil Belajar Mahasiswa Pada Mata Kuliah
Biologi Umum Program Studi Pendidikan Biologi Universitas Cenderawasih (The Impact
Of Learning Style Towards Students’ Study Achievement On The Subject Of General
Biology, Of Biology Education Program, Cenderawasih University)
Wastu Adi Mulyono, Haryatiningsih Purwandari, Ryan Hara Permana Pengaruh Pelatihan Gaya
Belajar Terhadap Peningkatan Indeks Prestasi Mahasiswa, Jurusan Keperawatan Fkik
Unsoed
Yora Komala Sari (2013) Pengaruh Pengendalian Diri Dan Perilaku Belajar Terhadap Tingkat
Pemahaman Pengantar Akuntansi (Studi Empiris Pada Mahasiswa Program Studi
Akuntansi Fakultas Ekonomi Universitas Negeri Padang) Fakultas Ekonomi Universitas
Negeri Padang
OUTPUT
REGRESSION
/MISSING LISTWISE
/STATISTICS COEFF OUTS R ANOVA COLLIN TOL
/CRITERIA=PIN(.05) POUT(.10)
/NOORIGIN
/DEPENDENT PGB
/METHOD=ENTER LK KP KF
/RESIDUALS DURBIN.
Regression
Notes
Output Created
11-JUN-2016 10:43:08
Comments
Input
Active Dataset
DataSet0
Filter
<none>
Weight
<none>
Split File
<none>
N of Rows in Working Data
59
File
Missing Value Handling
Definition of Missing
User-defined missing values are treated
as missing.
Cases Used
Statistics are based on cases with no
missing values for any variable used.
Syntax
REGRESSION
/MISSING LISTWISE
/STATISTICS COEFF OUTS R ANOVA
COLLIN TOL
/CRITERIA=PIN(.05) POUT(.10)
/NOORIGIN
/DEPENDENT PA
/METHOD=ENTER LK KP KF PGB
/SCATTERPLOT=(*ZPRED ,*SRESID)
/RESIDUALS DURBIN
NORMPROB(ZRESID).
Resources
Processor Time
00:00:01.08
Elapsed Time
00:00:01.21
Memory Required
Additional Memory Required
for Residual Plots
Variables Entered/Removeda
4112 bytes
288 bytes
Model
1
Variables
Variables
Entered
Removed
Method
Preferensi Gaya
Belajar, Kondisi
Fisiologis,
. Enter
Lingkungan,
Kondisi
Psikologib
a. Dependent Variable: Pemahaman Akuntansi
b. All requested variables entered.
Model Summaryb
Model
R
Std. Error of the
Square
Estimate
R Square
.906a
1
Adjusted R
.822
.808
Durbin-Watson
.39463
1.998
a. Predictors: (Constant), Preferensi Gaya Belajar, Kondisi Fisiologis, Lingkungan, Kondisi
Psikologi
b. Dependent Variable: Pemahaman Akuntansi
ANOVAa
Model
1
Sum of Squares
Regression
Residual
Total
df
Mean Square
38.717
4
9.679
8.410
54
.156
47.127
58
F
Sig.
.000b
62.153
a. Dependent Variable: Pemahaman Akuntansi
b. Predictors: (Constant), Preferensi Gaya Belajar, Kondisi Fisiologis, Lingkungan, Kondisi Psikologi
Coefficientsa
Model
1
Unstandardized
Standardized
Coefficients
Coefficients
B
(Constant)
Std. Error
-2.162
.530
Lingkungan
.098
.100
Kondisi Psikologi
.485
Kondisi Fisiologis
Preferensi Gaya Belajar
Beta
Collinearity Statistics
t
Sig.
Tolerance
VIF
-4.082
.000
.117
.976
.333
.432
2.312
.218
.322
2.219
.031
.457
2.356
.334
.146
.179
2.281
.027
.538
1.859
.604
.176
.478
3.430
.001
.670
2.875
a. Dependent Variable: Pemahaman Akuntansi
Collinearity Diagnosticsa
Variance Proportions
Condition
Model
Dimension
Eigenvalue
Index
1
1
4.939
2
Kondisi
Kondisi
Preferensi
Psikologi
Fisiologis
Gaya Belajar
(Constant)
Lingkungan
1.000
.00
.00
.00
.00
.00
.047
10.265
.02
.12
.00
.06
.01
3
.007
25.927
.78
.08
.07
.11
.04
4
.005
32.092
.11
.74
.01
.37
.38
5
.002
51.093
.09
.05
.92
.45
.58
a. Dependent Variable: Pemahaman Akuntansi
Residuals Statisticsa
Minimum
Predicted Value
Maximum
Mean
Std. Deviation
N
.9947
4.9414
4.3475
.81703
59
-4.104
.727
.000
1.000
59
.059
.245
.105
.047
59
.6780
5.1311
4.3543
.86229
59
-.89258
.50529
.00000
.38078
59
Std. Residual
-2.262
1.280
.000
.965
59
Stud. Residual
-2.546
1.633
-.009
1.045
59
-1.13106
.82201
-.00688
.45072
59
-2.689
1.659
-.019
1.068
59
Mahal. Distance
.322
21.364
3.932
4.855
59
Cook's Distance
.000
.346
.042
.094
59
Centered Leverage Value
.006
.368
.068
.084
59
Std. Predicted Value
Standard Error of Predicted
Value
Adjusted Predicted Value
Residual
Deleted Residual
Stud. Deleted Residual
a. Dependent Variable: Pemahaman Akuntansi
Charts
REGRESSION
/MISSING LISTWISE
/STATISTICS COEFF OUTS R ANOVA COLLIN TOL
/CRITERIA=PIN(.05) POUT(.10)
/NOORIGIN
/DEPENDENT PGB
/METHOD=ENTER LK KP KF
/SCATTERPLOT=(*ZPRED ,*SRESID)
/RESIDUALS DURBIN NORMPROB(ZRESID).
Regression
Notes
Output Created
11-JUN-2016 10:45:47
Comments
Input
Active Dataset
DataSet0
Filter
<none>
Weight
<none>
Split File
<none>
N of Rows in Working Data
59
File
Missing Value Handling
Definition of Missing
User-defined missing values are treated
as missing.
Cases Used
Statistics are based on cases with no
missing values for any variable used.
Syntax
REGRESSION
/MISSING LISTWISE
/STATISTICS COEFF OUTS R ANOVA
COLLIN TOL
/CRITERIA=PIN(.05) POUT(.10)
/NOORIGIN
/DEPENDENT PGB
/METHOD=ENTER LK KP KF
/SCATTERPLOT=(*ZPRED ,*SRESID)
/RESIDUALS DURBIN
NORMPROB(ZRESID).
Resources
Processor Time
00:00:00.28
Elapsed Time
00:00:00.25
Memory Required
Additional Memory Required
for Residual Plots
3520 bytes
304 bytes
Variables Entered/Removeda
Model
1
Variables
Variables
Entered
Removed
Method
Kondisi
Fisiologis,
Lingkungan,
. Enter
Kondisi
Psikologib
a. Dependent Variable: Preferensi Gaya Belajar
b. All requested variables entered.
Model Summaryb
Model
R
R Square
.911a
1
Adjusted R
Std. Error of the
Square
Estimate
.830
.820
Durbin-Watson
.30224
1.979
a. Predictors: (Constant), Kondisi Fisiologis, Lingkungan, Kondisi Psikologi
b. Dependent Variable: Preferensi Gaya Belajar
ANOVAa
Model
1
Sum of Squares
Regression
Mean Square
24.491
3
8.164
5.024
55
.091
29.515
58
Residual
Total
df
F
Sig.
89.366
.000b
a. Dependent Variable: Preferensi Gaya Belajar
b. Predictors: (Constant), Kondisi Fisiologis, Lingkungan, Kondisi Psikologi
Coefficientsa
Model
1
Unstandardized
Standardized
Coefficients
Coefficients
B
Std. Error
(Constant)
.650
.396
Lingkungan
.218
.071
Kondisi Psikologi
.773
Kondisi Fisiologis
-.153
Beta
Collinearity Statistics
t
Sig.
Tolerance
VIF
1.642
.106
.329
3.088
.003
.472
3.675
.131
.648
5.908
.000
.467
3.888
.110
-.103
-1.384
.172
.557
1.796
a. Dependent Variable: Preferensi Gaya Belajar
Collinearity Diagnosticsa
Variance Proportions
Condition
Model
Dimension
Eigenvalue
1
1
3.946
2
Index
Kondisi
Kondisi
Psikologi
Fisiologis
(Constant)
Lingkungan
1.000
.00
.00
.00
.00
.044
9.477
.02
.20
.00
.06
3
.007
23.643
.89
.01
.13
.20
4
.003
36.643
.09
.80
.87
.74
a. Dependent Variable: Preferensi Gaya Belajar
Residuals Statisticsa
Minimum
Maximum
Mean
Std. Deviation
N
Predicted Value
1.8037
4.8659
4.3983
.64981
59
Std. Predicted Value
-3.993
.720
.000
1.000
59
.045
.172
.071
.033
59
2.0695
4.8693
4.4058
.62263
59
-.68684
.68739
.00000
.29432
59
Std. Residual
-2.272
2.274
.000
.974
59
Stud. Residual
-2.414
2.373
-.011
1.031
59
-.81947
.74814
-.00750
.33238
59
-2.530
2.481
-.010
1.057
59
Mahal. Distance
.320
17.825
2.949
4.244
59
Cook's Distance
.000
.596
.036
.112
59
Centered Leverage Value
.006
.307
.051
.073
59
Standard Error of Predicted
Value
Adjusted Predicted Value
Residual
Deleted Residual
Stud. Deleted Residual
a. Dependent Variable: Preferensi Gaya Belajar
Charts
NPAR TESTS
/K-S(NORMAL)=PA PGB LK KP KF
/MISSING ANALYSIS.
NPar Tests
Notes
Output Created
11-JUN-2016 10:47:00
Comments
Input
Active Dataset
DataSet0
Filter
<none>
Weight
<none>
Split File
<none>
N of Rows in Working Data
59
File
Missing Value Handling
Definition of Missing
User-defined missing values are treated
as missing.
Cases Used
Statistics for each test are based on all
cases with valid data for the variable(s)
used in that test.
Syntax
NPAR TESTS
/K-S(NORMAL)=PA PGB LK KP KF
/MISSING ANALYSIS.
Resources
Processor Time
00:00:00.00
Elapsed Time
00:00:00.00
Number of Cases Alloweda
98304
a. Based on availability of workspace memory.
One-Sample Kolmogorov-Smirnov Test
Preferensi
N
Normal
Parametersa,b
Most Extreme Differences
Test Statistic
Asymp. Sig. (2-tailed)
a. Test distribution is Normal.
b. Calculated from data.
Pemahaman
Gaya
Akuntansi
Belajar
Lingkungan
Kondisi
Kondisi
Psikologi
Fisiologis
59
59
59
59
59
Mean
4.3475
4.3983
4.4746
4.3588
3.9096
Std. Deviation
.90141
.71336
1.07649
.59838
.48277
Absolute
.342
.248
.416
.195
.303
Positive
.235
.199
.313
.180
.290
Negative
-.342
-.248
-.416
-.195
-.303
.342
.248
.416
.195
.303
.346c
.922c
.060c
.070c
.677c