Minat Belajar Memediasi Pengaruh Fasilitas dan Perilaku Belajar Terhadap Pemahaman Akuntansi 

Learning Interests Mediating The Influence of Facilities and Learning Behavior on Accounting Understanding

Penelitian ini dilakukan untuk mengetahui peran minat belajar dalam memediasi pengaruh fasilitas belajar dan perilaku belajar terhadap pemahaman akuntansi. Populasi yang digunakan dalam penelitian ini berjumlah 61 mahasiswa Pendidikan Akuntansi Fakultas Ekonomi Universitas  Negeri Surabaya Angkatan 2018, sampel diambil dengan menggunakan teknik sampling jenuh. Pengumpulan data dilakukan secara dokumentasi untuk mengukur pemahaman akuntansi mahasiswa dan penyebaran kuesioner untuk mengukur fasilitas, perilaku dan minat belajar mahasiswa, yang sebelumnya telah diuji validitas dan reliabilitasnya. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan alat analisis Structural Equation Modeling (SEM). Penelitian ini memperoleh hasil (1) fasilitas belajar tidak berpengaruh terhadap pemahaman akuntansi. (2) perilaku belajar secara signifikan berpengaruh terhadap pemahaman akuntansi. (3) fasilitas belajar secara signifikan berpengaruh terhadap minat belajar (4) perilaku belajar secara signifikan berpengaruh terhadap minat belajar (5) minat belajar berpengaruh signifikan terhadap pemahaman akuntansi. (6) minat belajar menjadi perfect mediation pengaruh fasilitas belajar terhadap pemahaman akuntansi. (7) Minat belajar menjadi partial mediation pengaruh perilaku belajar terhadap pemahaman akuntansi.

This research was conducted to determine the role of interest in learning in mediating the effect of learning facilities and learning behavior on accounting understanding. The population used in this study amounted to 61 students of Accounting Education, Faculty of Economics, State University of Surabaya, Class of 2018, samples were taken using saturated sampling techniques. Data collection was carried out by means of documentation to measure students 'accounting understanding and questionnaires to measure students' facilities, behavior and interest in learning, which had previously been tested for validity and reliability. This research is a quantitative study usinganalysis tools Structural Equation Modeling (SEM). This study obtained the results (1) learning facilities had no effect on accounting understanding. (2) learning behavior affects accounting understanding. (3) learning facilities had affects in interest learning. (4) learning behavior had affects in interest  learning. (5) interest in learning has a significant effect on accounting understanding. (6) interest in learning becomes perfect mediation, the effect of learning facilities on accounting understanding. (7) Learning interest becomes a partial mediation of the effect of learning behavior on accounting understanding.