PENGARUH PEMAHAMAN SIKLUS AKUNTANSI PERUSAHAAN DAGANG, INTENSITAS LATIHAN SOAL, DAN COMPUTER KNOWLEDGE TERHADAP HASIL BELAJAR KOMPUTER AKUNTANSI (MYOB) DENGAN SELF-EFFICACY SEBAGAI VARIABEL INTERVENING (STUDI PADA SISWA KELAS XI AKUNTANSI DAN KEUANGAN LEMBAGA SMKN 6 SURABAYA)

THE INFLUENCE OF UNDERSTANDING THE ACCOUNTING CYCLE OF A TRADING COMPANY, INTENSITY OF QUESTION PRACTICE, AND COMPUTER KNOWLEDGE ON COMPUTER ACCOUNTING LEARNING OUTCOMES (MYOB) WITH SELF-EFFICACY AS AN INTERVENING VARIABLE (STUDY OF CLASS XI ACCOUNTING AND FINANCE STUDENTS AT SMKN 6 SURABAYA)

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman siklus akuntansi perusahaan dagang, intensitas latihan soal, dan computer knowledge terhadap hasil belajar komputer akuntansi serta menyeliki pengaruh tidak langsung melalui mediasi variabel self-efficacy pada siswa kelas XI Akuntansi dan Keuangan Lembaga di SMKN 6 Surabaya Tahun Akademik 2023/2024. Penelitian ini merupakan penelitian asosiatif kausal dengan pendekatan kuantitatif. Pada penelitian ini, data primer diperoleh melalui kuesioner sedangkan data sekunder diperoleh melalui dokumentasi nilai siswa. Hasil dari penelitian ini yaitu Pemahaman siklus akuntansi perusahaan dagang, intensitas latihan soal, computer knowledge, dan self-efficacy secara parsial berpengaruh terhadap hasil belajar komputer akuntansi. Pemahaman siklus akuntansi perusahaan dagang, intensitas latihan soal, dan computer knowledge secara parsial berpengaruh terhadap self-efficacy. Pemahaman siklus akuntansi perusahaan dagang, intensitas latihan soal, dan computer knowledge secara parsial berpengaruh terhadap hasil belajar komputer akuntansi dengan self-efficacy sebagai variabel intervening. Penelitian selanjutnya diharapkan dapat menambah variasi variabel independen berupa faktor eksternal, menambah variasi variabel intervening seperti metode pembelajaran yang digunakan, serta dapat memperluas sampel penelitian.

This study aims to determine the effect of understanding the accounting cycle of trading companies, the intensity of practice questions, and computer knowledge on the learning outcomes of accounting computers and to investigate the indirect effect through the mediation of self-efficacy variables on class XI students of Accounting and Financial Institutions at SMKN 6 Surabaya in the 2023/2024 Academic Year. This study is a causal associative study with a quantitative approach. In this study, primary data were obtained through questionnaires while secondary data were obtained through documentation of student grades. The results of this study are that understanding the accounting cycle of trading companies, the intensity of practice questions, computer knowledge, and self-efficacy partially affect the learning outcomes of accounting computers. Understanding the accounting cycle of trading companies, the intensity of practice questions, and computer knowledge partially affect self-efficacy. Understanding the accounting cycle of trading companies, the intensity of practice questions, and computer knowledge partially affect the learning outcomes of accounting computers with self-efficacy as an intervening variable. Further research is expected to be able to add variations in independent variables in the form of external factors, add variations in intervening variables such as the learning methods used, and can expand the research sample.