Pengaruh Pembelajaran Variasi Dan Fasilitas Terhadap Prestasi Mahasiswa Pada Materi Akuntansi Pengantar Dengan Motivasi Sebagai Variabel Moderating
DOI:
https://doi.org/10.26740/jaj.v8n2.p24-37Keywords:
Accounting Introduction, Facility, Motivation, Learning Variation, Learning AchievementAbstract
Abstrak
Pendidikan merupakan bagian yang terpenting didalam program pembangunan saat ini karena mempengaruhi dalam pengembangan sumber daya manusia yang kompeten dan berkualitas. Hal tersebut diharapkan agar sumber daya manusia yang dimiliki akan berdampak pada keberhasilan suatu pembangunan di berbagai sektor. Namun dalam kondisi nyata, beberapa lulusan tidak kompeten dan tidak berkualitas dibidangnya. Untuk itu, dengan penelitian ini diharapkan dapat mengidentifikasi faktor yang mempengaruhi prestasi antara lain metode pembelajaran variasi, fasilitas belajar, dan motivasi sebagai variabel moderating. Metode penelitian yang digunakan untuk mengumpulkan respoden yaitu dengan membagikan kuesioner dengan pengujian yang dilakukan untuk melihat hubungan dari ketiga variabel digunakan uji interaksi Moderated Regression Analysis. Hasil penelitian menunjukkan bahwa variabel yang digunakan mempengaruhi prestasi dan diperkuat dengan adanya motivasi belajar dari setiap individu. Namun hasil yang disajikan hanya memiliki pengaruh yang rendah, artinya bahwa masih terdapat variabel lain yang mempengaruhi prestasi dan tidak digunakan dalam penelitian ini.
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Brown, P., Izan, H,Y. & Loh, A, L. (1992). Fixed asset revaluations and managerial incentives. Abacus. Vol. 28 No. 1, pp. 36-57. DOI: https://doi.org/10.1111/j.1467-6281.1992.tb00268.x
Cai, L., Rahman, A, R., & Courtenay, S, M. (2008). The Effect of IFRS and Its Enforcement on Earnings Management : An International Comparison. Social Science Research Network Electronic Paper Collection. DOI: https://doi.org/10 .2139/ssrn.1473571
Christensen, H, B., & Nikolaev, V. (2013). Does fair value accounting for non-financial assets pass the market test? Review of Accounting Studies, Vol. 18 No.3, pp. 734-775. DOI: https://doi.org/10.1007/s11142-013-9232-0
Cotter, J., & Zimmer, I. (1995). Asset revaluations and assessment of borrowing capacity. Abacus. Vol. 31 No 2, pp. 136-151. DOI: https://doi.org/10.1111/j.1467-6281.1995.tb00359.x
Dewan Standar Akuntansi Indonesia. (2012). Standar Akuntansi Keuangan Per 1 Juni 2012. Jakarta : Ikatan Akuntan Indonesia.
Fang, H., Majella, F., & Daifei, Y. (2015). Asset revaluations and earnings management: Evidence from Australian companies. Corporate Ownership and Control. 13(1), pp. 930-939. DOI: https://doi.org/10. 22495/cocv13i1c11p1
Huang, P., Zhang, Y., Deis, Donald R., & Moffitt, J, S. (2009). Do artificial income smoothing and real income smoothing contribute to firm value equivalenty? Journal of Banking & Finance. 33, 224-233. DOI: https://doi.org/10.1016/j.jban kfin.2008.07.012
Jensen, M., & Meckling, W. (1976). Theory of the Firm : Managerial Behavior, Agency Cost dan Ownership Structure. Journal of Financial Economics (3) : 305-360.
Laili, Y. R. (2008). Pengaruh Penerapan Konvergensi IFRS terhadap Penilaian Aset dengan Menggunakan Konsep Fair Value. Jurnal Ekonomi dan Akuntansi , 1-24
Lambert, R, A. (2001). Contracting Theory and Accounting. Journal of Accounting and Economics (32) : 3-87. DOI: https:// doi.org/10.1016/s0165-4101(01)00037-4
Ross, S, A., Westerfield, R, W., & Jaffe, J. (2010). Corporate Finance, 9th ed. McGraw Hill.
Schipper, K. (1989). Earnings Management. Accounting Horizons 3, 91-106
Scott, W, R. (2009). Financial Accounting Theory. 5th edition. Prentice Hall.
Scott, W, R. (2012). Financial Accounting Theory. Sixth Edition. Pearson Prentice Hall. Toronto
Shoorvarzy, M, R., & Tuzandehjani, M. (2011). The Impact of Accounting Standard Setting on Earning Response. World Applied Sciences Journal , 1369-1373.
Siregar, S, V., & Bachtiar, Y, S. (2003). Hubungan Antara Manajemen Laba dengan Tingkat Pengungkapan Sosial. Simposium Nasional Akuntansi VI.
Wang, Z, (2006). Upward Revaluation of Fixed Assets, Journal of Business and Economics Research Vol. 4, No. 1. DOI: https://doi.org/10.19030/jber.v4i1.2629
Wondabio, L ,S. (2011). Konvergensi IFRS dan Pemahaman PSAK terkini, Pelatihan Dampak Penerapan PSAK Terbaru Berbasis IFRS terhadap Dunia Pendidikan dan Industri, Padang.
Whittred, G., & Chan, Y, K. (1992). "Asset revaluations and the mitigation of underinvestment". Abacus, Vol. 28 No. 1, pp. 58-74. DOI: https://doi.org/10.1111/ j.1467-6281.1992.tb00269.x
Yip, W, H., & Nguyen, H. (2012). Exchange rate exposure and the use of foreign currency derivatives in the Australian resources sector. Journal of Multinational Financial Management, 22,151-167. DOI: https://doi.org/10.1016/j.mulfin.2012.06.003
Watts, R. L. & Zimmerman, J, L. (1990). Positive Accounting Theory : A Ten Year Perspective. The Accounting Review 65 (1) : 131-156.
Zang, A, Y. (2007). Evidence on the Tradeoff between Real Manipulation and Accrual Manipulation. The Accounting Review, Vol. 87. American Accounting Association. DOI: https://doi.org/10.2139/ ssrn.961293
Zhang, H. (2009). Effect of Derivative Accounting Rules on Corporate Risk-Management Behavior. Journal of Accounting and Economics, 47, 244-264. DOI: https://doi.org/10.1016/j.jacceco.200 8.11.007
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Published
2017-07-19
How to Cite
Kusmaeni, E., & Sulistyowati, E. (2017). Pengaruh Pembelajaran Variasi Dan Fasilitas Terhadap Prestasi Mahasiswa Pada Materi Akuntansi Pengantar Dengan Motivasi Sebagai Variabel Moderating. AKRUAL: Jurnal Akuntansi, 8(2), 125–138. https://doi.org/10.26740/jaj.v8n2.p24-37
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