Pengaruh Efikasi Diri Mengatasi Kesulitan Belajar Akuntansi Keuangan Mahasiswa Pendidikan Akuntansi UPI

Wienda Swastika, Ajang Mulyadi, Faqih Samlawi

Abstract


This study aims to describe the influence of self-efficacy on overcoming difficulties in learning financial accounting among Accounting Education students from 2018 to 2020. The research employed a descriptive quantitative approach, distributing questionnaires to the sample. Data collection involved 163 students, selected through proportionate stratified random sampling for statistical testing. The data analysis tool applied was simple linear regression to demonstrate the relationship between variables. The regression results yielded the equation indicating that self-efficacy has a negative effect on learning difficulties. The F-test confirmed the model’s significance as Fcalc (50.833) > Ftab (3.899), thus allowing the regression to be used to draw conclusions. The R-squared value indicates that self-efficacy accounts for 24% of the variance in learning difficulties, whilst the remaining 76% is influenced by other factors. The practical implication is that instructional psychological support is required to enhance students’ academic confidence when tackling complex accounting material. The novelty of this research lies in testing the predictive power of self-efficacy as a tool for mitigating learning difficulties, specifically among education students.

Keywords


Efikasi Diri; Kesulitan Belajar.

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