Pengaruh Pengantar Akuntansi, Literasi Digital dan Self-Regulated Learning Terhadap Keberhasilan Pembelajaran Akuntansi Keuangan Berbasis Daring 

The Effect of Introduction to Accounting, Digital Literacy and Self-Regulated Learning on the Success of Online-Based Financial Accounting Learning

Riset ini dilakukan guna menganalisis apakah terdapat pengaruh antara pengantar akuntansi, literasi digital dan self-regulated learning terhadap keberhasilan pembelajaran akuntansi keuangan berbasis daring pada mahasiswa pendidikan akuntansi angkatan 2018. Metode penelitian ini adalah kuantitatif dengan pengambilan datanya melalui kuisioner. Dilihat dari nilai analisis regresi menunjukkan jika nilai uji parsial (uji t ) ketiga variabel yaitu X₁, X₂ dan X₃ mempunyai nilai t hitung lebih besar dari t tabel. Hasil tersebut menyimpulkan jika tiga variabel tersebut memiliki pengaruh positif terhadap keberhasilan pembelajaran akuntansi keuangan berbasis daring atau dapat dikatakan Ho ditolak dan Ha diterima. Hasil uji f ini menyatakan jika Ho ditolak dan Ha yang berbunyi jika terdapat pengaruh positif antara pengantar akuntansi, literasi digital dan self-regulated learning secara bersamaan terhadap keberhasilan pembelajaran akuntansi keuangan berbasis daring diterima. Dalam riset ini koefisien determinan yang dihasilkan yakni semua variabel independen berpengaruh pada variabel dependen. 

Kata Kunci: Pengantar akuntansi; literasi digital; self-regulated learning; akuntansi keuangan; daring

This research  to  analyze whether there is an influence between the introduction of accounting, digital literacy and self-regulated learning on the success of online-based financial accounting learning in accounting education students of class 2018. This research is quantitative by taking the data through questionnaires. Based on the results of the regression analysis, it can be seen that in the partial test (t test) the three variables, namely X₁, X₂ and X_3, have t value greater than t table. These results conclude that the three variables have a positive effect on the success of online-based financial accounting learning or it can be said that Ho is rejected and Ha is accepted. The results of the f-test indicate that Ho is rejected and Ha which states that there is a positive influence between the introduction of accounting, digital literacy and self-regulated learning simultaneously on the success of online-based financial accounting learning. In this study, the resulting determinant coefficient is that all independent variables have an effect on the dependent.

Keywords: Introduction of accounting; digital literacy; self-regulated learning; financial accounting; online