Dari Paparan Kelas hingga Penguasaan Konseptual: Faktor-Faktor yang Mempengaruhi Pemahaman Siswa tentang Konsep Akuntansi Dasar
DOI:
https://doi.org/10.30872/jfor.v27i1/4975Keywords:
Pemahaman Konsep Dasar Akuntansi, Latar Belakang Pendidikan, Frekuensi Belajar Mandiri, Paparan Mata Kuliah, PLS-SEMAbstract
Penelitian ini bertujuan untuk menganalisis pengaruh latar belakang pendidikan, frekuensi belajar mandiri, dan paparan mata kuliah terhadap pemahaman konsep dasar akuntansi mahasiswa Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mulawarman. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap mahasiswa Program Studi Akuntansi. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa latar belakang pendidikan, frekuensi belajar mandiri, dan paparan mata kuliah berpengaruh positif terhadap pemahaman konsep dasar akuntansi. Di antara ketiga faktor tersebut, paparan mata kuliah memberikan pengaruh yang paling dominan dalam meningkatkan pemahaman mahasiswa. Temuan ini menunjukkan bahwa kualitas pengalaman belajar selama proses perkuliahan memiliki peran yang lebih besar dibandingkan pengalaman belajar sebelum memasuki perguruan tinggi maupun intensitas belajar mandiri.
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Copyright (c) 2026 Bramantika Oktavianti, Azifah Salsabila Putri, Ivora Anabel, Muhammad Al Ghazali Putra Wijaya, Tiara Assyifa Cahyani, Audrey Jezzania Wyneth, Asma Muthamainah, Melani Julfika Putri, Abdurrahman Maulana Yusuf
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