PENGARUH FASILITAS LABORATORIUM AKUNTANSI, PENGANTAR AKUNTANSI, DAN PENGETAHUAN KOMPUTER TERHADAP HASIL BELAJAR KOMPUTER AKUNTANSI SISWA KELAS XI AKUNTANSI SMK NEGERI 2 BUDURAN DENGAN INTENSITAS BELAJAR SEBAGAI VARIABEL MODERASI

INFLUENCE OF ACCOUNTING LABORATORY FACILITIES, INTRODUCTION TO ACCOUNTING, AND COMPUTER KNOWLEDGE ON LEARNING OUTCOMES OF ACCOUNTING COMPUTER IN XI ACCOUNTING VOCATIONAL HIGH SCOOL 2 BUDURAN WITH LEARNING INTENSITY AS MODERATING VARIABLE

Penelitian ini bertujuan untuk menganalisis pengaruh fasilitas laboratorium akuntansi terhadap hasil belajar komputer akuntansi, pengaruh pengantar akuntansi terhadap hasil belajar komputer akuntansi, pengaruh pengetahuan komputer terhadap hasil belajar komputer akuntansi, intensitas belajar dapat memoderasi pengaruh fasilitas laboratorium akuntansi terhadap hasil belajar komputer akuntansi, intensitas belajar dapat memoderasi pengaruh pengantar akuntansi terhadap hasil belajar komputer akuntansi, intensitas belajar dapat memoderasi pengaruh pengetahuan komputer terhadap hasil belajar komputer akuntansi siswa kelas XI Akuntansi di SMK Negeri 2 Buduran. Populasi pada penelitian ini adalah siswa kelas XI Akuntansi di SMK Negeri 2 Buduran. Sampel yang digunakan adalah 108 siswa dengan menggunakan teknik Nonprobability Sampling dengan cara Sampling Jenuh. Teknik analisis data menggunakan Structural Equation Model Partial Least Square (SEM PLS) dengan software SmartPLS 3.0.

Hasil penelitian menunjukkan terdapat pengaruh signifikan fasilitas laboratorium akuntansi terhadap hasil belajar komputer akuntansi, terdapat pengaruh signifikan pengantar akuntansi terhadap hasil belajar komputer akuntansi, tidak terdapat pengaruh signifikan pengetahuan komputer terhadap hasil belajar komputer akuntansi, intensitas belajar memperkuat antara pengaruh fasilitas laboratorium akuntansi terhadap hasil belajar komputer akuntansi, intensitas belajar memperkuat antara pengaruh pengantar akuntansi terhadap hasil belajar komputer akuntansi, intensitas belajar memperlemah antara pengaruh pengetahuan komputer terhadap hasil belajar komputer akuntansi siswa kelas XI Akuntansi di SMK Negeri 2 Buduran.

This study aimed to analyze the influence of accounting laboratory facilities on learning outcomes of accounting computer, the influence of introduction to accounting on learning outcomes of accounting computer, the influence of computer knowledge on learning outcomes of accounting computer, learning intensity can moderate the influence of accounting laboratory facilities on learning outcomes of accounting computer, learning intensity can moderate the influence of introduction to accounting on learning outcomes of accounting computer, learning intensity can moderate the influence of computer knowledge on learning outcomes of accounting computer at the accounting department of clas XI student of Accounting Vocational High School 2 Buduran. The population in this is a class XI student of Accounting Vocational High School 2 Buduran. The samples used were 108 students using the Nonprobability Sampling technique by means of Saturated Sampling. Data analyzing technique using Structural Equation Model Partial Least Square (SEM PLS) using SmartPLS 3.0 software.

The results showed that there are significant influence of accounting laboratory facilities on learning outcomes of accounting computer, there are significant influence of introduction of accounting on learning outcomes of accounting computer, there is no significant influence of computer knowledge on learning outcomes of accounting computer, learning intensity strengthens the influence of accounting laboratory facilities on learning outcomes of accounting computer, learning intensity strengthens the influence of introduction to accounting on learning outcomes of accounting computer, learning intensity weakens the influence of computer knowledge on learning outcomes of accounting computer at the accounting department of class XI student of Accounting Vocational High School 2 Buduran.