FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PEMAHAMAN AKUNTANSI (Studi Empiris pada Mahasiswa Akuntansi IBI Darmajaya Lampung)

Abstract

Motivation to learn a whole is said to be the driving force in the self-learning activities of
students cause, which ensures the continuity of learning. The principles of motivation in the learning
process include: attention, relevance, confidence, and contentment. Learning style is a combination of
how people absorb, organize and process information. Characteristics of learning modalities such as
visual, auditory, and kinesthetic. Behavioral dimension of learning is learning by individuals repeatedly
so it becomes automatic or spontaneous. Learning behavior characterized by accounting textbook
reading habits, habits to learn, habit of visiting the library, and the preparation for exams.
The level of understanding of accounting refers to the accounting value of the courses that
students have taken Auditing II and Accounting Theory. This study aimed to determine the effect of
learning motivation, learning behavior, and learning styles of the level of understanding of accounting
empirical studies at the IBI Darmajaya Lampung majoring of accounting.