Pengaruh Pemahaman Akuntansi Perusahaan Dagang Dan Computer Self-Efficacy Terhadap Hasil Belajar Komputer Akuntansi Accurate Dengan Computer Knowledge Sebagai Variabel Moderasi

The Influence of Trading Company Accounting Understanding and Computer Self-Efficacy on Accurate Accounting Computer Learning Outcomes with Computer Knowledge as a Moderating Variable

Hasil belajar berguna untuk mengevaluasi proses pembelajaran peserta didik dan menilai pemahaman serta pencapaian hasil belajar mereka. Hasil belajar komputer akuntansi peserta  didik kelas XI AKL SMK Negeri 2 Kediri dapat menjadi lebih baik apabila ditunjang dengan pemahaman akuntansi, keyakinan diri berkomputer dan pengetahuan komputer yang baik. Tujuan penelitian ini yaitu untuk mengetahui pengaruh pemahaman akuntansi perusahaan dagang dan computer self-efficcacy terhadap hasil belajar komputer akuntansi accurate dengan computer knowledge sebagai variabel moderasi terhadap peserta didik kelas XI AKL SMK Negeri 2 Kediri tahun ajaran 2022/2023. Jenis penelitian ini kuantitatif ex-postfacto. Teknik pengambilan sampel menggunakan simple random sampling. Teknik pengumpulan data yang digunakan yaitu kuesioner dan dokumentasi. Teknik analisis data meliputi uji asumsi klasik, uji regresi linear berganda, dan uji moderated regression analysis. Hasil penelitian menunjukkan (1) pemahaman akuntansi perusahaan dagang berpengaruh positif signifikan terhadap hasil belajar komputer akuntansi accurate; (2) computer self-efficacy berpengaruh positif signifikan terhadap hasil belajar komputer akuntansi accurate; (3) computer knowledge berpengaruh positif signifikan terhadap hasil belajar komputer akuntansi accurate; (4) computer knowledge  memperkuat pengaruh pemahaman akuntansi perusahaan dagang terhadap hasil belajar komputer akuntansi accurate; (5) computer knowledge memperkuat pengaruh computer self-efficacy terhadap hasil belajar komputer akuntansi accurate.

Learning outcomes are useful for evaluating the learning process of students and assessing their understanding and achievement of learning outcomes. The learning outcomes of accounting computer class XI AKL students of SMK Negeri 2 Kediri can be better if supported by an understanding of accounting, computer self-efficacy and good computer knowledge. The purpose of this study was to determine the influence of trading company accounting understanding and computer self-efficcacy on accurate accounting computer learning outcomes with computer knowledge as a moderating variable for class XI AKL students of SMK Negeri 2 Kediri in the 2022/2023 academic year. This type of research is quantitative ex-postfacto. The sampling technique used simple random sampling. The data collection techniques used are questionnaires and documentation. Data analysis techniques include classical assumption tests, multiple linear regression tests, and moderated regression analysis tests. The results showed (1) understanding of trading company accounting has a positive and significant effect on accurate accounting computer learning outcomes; (2) computer self-efficacy has a positive and significant effect on accurate accounting computer learning outcomes; (3) computer knowledge has a positive and significant effect on accurate accounting computer learning outcomes; (4) computer knowledge strengthens the effect of trading company accounting understanding on accurate accounting computer learning outcomes; (5) computer knowledge strengthens the effect of computer self-efficacy on accurate accounting computer learning outcomes.