Analysis Factors of Student Performance in Financial Accounting (Empirical Study at 1st Year Students Islamic University of Indonesia)

Abstract

Herwrina Hidayani. Analysis Factors Influenced the Student Performance in Financial Accounting (Empirical Study at Islamic University of Indonesia). International Program Faculty of Economics Islamic University Of Indonesia. Yogyakarta. 2006. There has been asignificant increase in business school enrolments over the past several years. Courses in accounting have increasingly become part of the college preparatory curriculum in many high schools. It is necessary to isolate those factors that may be related to overall student academic performance. Moreover, it is necessary to isolate factors that may be uniquely related to performance in collegiate introductory accounting courses. Potential factors affecting student performance in financial accounting could range from the different background of the students, to their motivation, to their ability and effort, to their different objectives for studying. The population of this research consists of 260 accounting students from the Faculty of Economics, Islamic University of Indonesia, from both the Regular Program and the International Program. After the selection process, 112 students from the Regular Program and 104 students from the International Program fully participated respondents of the research. This research was aqualitative study that used data gathered from questionnaires spread to respondents about factors influencing their performance in financial accounting. The independent variables used were ability and effort, intellectual skill, related experience, high school grade, college grade, and custom learning. The results of this study showed that there were significant influences demonstrated by six variables in the data obtained from regular program. Whereas based on the data obtained from international program, there were only significant influences shown by three variables.