PENGARUH FREKUENSI LATIHAN SOAL DAN PRESTASI BELAJAR DASAR AKUNTANSI KEUANGAN TERHADAP PRESTASI BELAJAR PRAKTIK AKUNTANSI I PADA MAHASISWA PENDIDIKAN AKUNTANSI FKIP UNIVERSITAS MUHAMMADIYAH SURAKARTA TAHUN 2005/2006

Abstract

The research purposes are: 1) to know the test exercise frequency effect on the study achievement of accountancy practice I, 2) to detect the influence of the good study of finance accountancy principle on the study achievement of accountancy practice, 3) to have a way of knowing the clout of the test exercise frequency and the study achievement of finance accountancy principle on the study achievement of accountancy practice I. The research is included in descriptive research that populations are 140 accountancy education students 2005/2006, 40 students as sample choosed by random sampling – drawing method. The data collecting methods are documentation, questionnaire, interview and observation. Data collected is primary data– questionnaire, processed by SPSS for windows V.10.S program. Instrument-testing questionnaire is given to the students before so that valid and reliable data can be known; analysis prerequisite test is made of using linearity and normality test in order that normal and linear data can be detected. The similiarity of regresion Y = -0,194 + 0,024x1 + 0,563x2. The result of data analysis and data discussion explore that hypothesis-testing are: 1) there is effect of the test exercise frequency of accountancy practice I the t count value is bigger than the t table value is 2,197 > 1,96, 2) there is effect of the good study of finance accounting principle on the study achievement of accountancy practice I, t count = 4,322 > t table = 1,96, 3) there is effect of test exercise frequency and the good study of finance accountancy principle on the study achievement of accounting practice I, supported principle on the study achievement of accounting practice I, supported by F test value, the results are F count Value = 20,466 and F table = 3,2332 for N=40, k = 3 is 3,232 or 20,466 > 3,232. The relative variable contribution of test exercise frequency (X1) is 28,4%. The relative contribution for the study achievement of finance accountancy principle (X2) is 71,6 %. The effective variable contribution of test exercise frequency (X1) is 14,19%. The effective contribution for the study achievement of finance accountancy principle (X2) is 35,79% and the residue is 47,5%, influenced by the other variables.