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MODEL STUDENT LEARNING STYLE PREFERENCES AND UNDERSTANDING ACCOUNTING AT UNIVERSITY IN JAKARTA

Abdurrahman(Esa Unggul University, Jakarta, Indonesia)

[email protected]

Abstract

The aim of this research is to create a predictive model of learning style preferences and the factors that influence the students majoring in accounting at the College of West Jakarta. This model is an analysis of the observations through a survey about learning style preferences views of the various factors that affect the environment, physiotherapy and psychological conditions of the students. Learning style preferences conducted by the student can then be associated with the understanding of accounting during the lecture at the college. Model MBTI preference learning style is better suited to see the learning styles in accounting education. Learning styles suitable for students will increase understanding of accounting.

Population in selected research is accounting students at a private university in West Jakarta, with samples that have passed some of the core courses in the accounting department. Data analysis method used was explanatoris causal used to describe a wide range of the data processing which is an analysis of cause and effect. The analytical tool used is path analysis (path analysis) to predict the effects of environmental, physiological and psychological condition to the learning style preferences and learning style preferences to improve understanding of accounting.

In order to achieve these objectives, it will be designing predictive models of environmental influences, physiology and psychology of the learning style preferences towards learning style preferences associated with the understanding of accounting.

The results of this study found that only external factors is the environment that can affect the accounting understanding through student learning style preferences. Meanwhile, internal factors, namely student's psychological state and can directly affect the physiological state of understanding of accounting on accounting students without having to go through the learning style preferences.

Keywords: Learning Style Preferences, Environment, Condition Physiology, Psychology, Understanding Accounting

Introduction

Accounting education, especially higher education organized accounting in college intended to educate students so that they can work as a professional accountant who has knowledge in the field of accounting (Fillia: 2010). Sundem (1993) concerned about the unclear ability accountancy graduates produced by higher education accounting. This is because many colleges are not able to make good their students master the knowledge and life skills.

Students are familiar with the pattern of rote learning but do not understand the lesson, so that students will tend to easily forget what you've learned or difficult to understand what is being taught next. Accounting is not a field of study that only uses numbers and compute the sum or subtraction, but accounting is also a field of study that uses that require logical reasoning.

According Soewardjono (1999) understanding of accounting is a person's ability to know and understand about accounting. The level of understanding of accounting can be measured by the value of the courses include introductory value accounting, intermediate financial accounting, advanced financial accounting value, value accounting audits, and value accounting theory Tanta (2010) states that the experts in the field of education trying to develop theories about learning styles as a way to find a way so that learning becomes easy and enjoyable.

Learning requires a high concentration in order to understand the concepts being studied. The situation and conditions for concentrating very much related to learning styles. If someone can recognize their own learning style, then that person can manage on what conditions, where, when and how one can maximize learning. Learning style is the way that tends to constantly use the student in learning a subject matter. Differences in student's learning style is influenced by the way of thinking that is normally used or often termed as cognitive style. According to Zhang and Sternberg (in Seifert & Sutton, 2009) cognitive style is the way it is constantly used by students in perceiving, remembering, solving problems, and making decisions.

According to Dunn And Dunn was quoted in the July (2010) there are several factors that support one's learning style, namely environmental, emotional, sociological, physiological, and psychological. Physical environment such as the weather, the state of air, space, light, environmental health, and learning time used by students, social environment such as social student with other people around, attitudes and behavior of people around the students, and the cultural environment such as customs and ordinances association communities around student learning styles affect (Sains Matika: 2012).

Physiological conditions such as health, sense of hearing and sense of vision and psychological conditions such as intelligence, attitudes, interests, cognitive style and flair also affect learning styles.The results show that learning styles in terms of its environmental aspects have a tendency that the environmental conditions, body position, and temperatures is an important aspect of determining the learning style. Savitri and Pujiningsih study (2012) showed that there was no difference in learning style preferences of students S1 and D3 majoring in accounting. Style of

learning (learning styles) is also influenced by the experience, gender, ethnicity (Philibin, et.al., 1995) and is specifically attached to each individual.

Recognize own learning style, not necessarily make a person smarter, but by getting to know one's learning style will be able to determine how to learn more effectively (Tanta: 2012). Some studies are intended to identify learning styles of students found that students with specific learning style show better achievement because they are more satisfied during the lecture (Baker, et al, 1987). Other results showed that students with similar learning styles lecturer of certain subjects, tend to have better performance or higher levels of satisfaction (Gaiger, 1992).

Research Adel, et.al. (2003), which intends to compare the tendency of learning styles found that students of accounting are likely to have different learning styles than students of management and business students, so that differences in the learning styles affect the strategy of lecturers in presenting subjects. Sujarwo and Delniawati (2010) states that learning styles play a role in a colander for learning, processing and communication. It is therefore appropriate learning styles and preferred learning will trigger creativity that improve learning outcomes better.

Learning good behavior will lead to an understanding of the lessons of the maximum. Conversely, the impact of behavioral learning unsightly study will lead to an understanding of the subjects less than the maximum (Fillia: 2010). Hariyogo research results and Suprianto (2011) and Komalasari (2013) states that the learned behavior affects the understanding of accounting. Understanding of accounting is an important thing in the process of improving the quality of output or graduates so that in this study need to be studied more in depth.

Literature Review

Behavior Learning

Suwardjono (2004) states that a university education is an option srategik in a person's individual goals. Spirit, learning, and student attitudes toward learning is strongly influenced by awareness of their individual goals and objectives are clearly educational institutions. Lecture is an opportunity to confirm the understanding of the students in the learning process independently. Control of the learning process is more important than results or test scores. If the learning process is well run, the value is a logical consequence of the process.

In the process of learning needed to learn appropriate behavior with the purpose of education, where the learning behavior of the purpose of education can be achieved effectively and efficiently, so that academic achievement can be improved. Learning behavior is often called habit learning is a learning process that individuals do repeatedly so that it becomes automatic or spontaneous. This behavior will affect the learning achievement (Hanifah and Syukriy, 2001). According Suwardjono (2004) good learning behavior consists of the habit of following the lesson, the habit of reading books, visits to the library, custom exam.

Preference Learning Styles (Learning Style Preference)

There are several theories and models of learning styles or learning styles and the factors that affect one's learning style. In general models of learning styles can be classified into three spheres, namely information processing environment, and personality (Hickoc: 1995). Several instruments to assess one's learning style has been developed by several experts, among others, developed by Kolb (1984), known as Learning Style Inventory (LSI) or Kolb'LSI. The model developed by Carl Jung who became known as the Myers Briggs Type Indicator (MBTI). Multiple Intelligence Model developed by Howard Gardner (1993). Another model developed by Canfield called the Learning Style Inventory (Canfield'LSI). Based on Kolb research, there are four types of learning styles, namely:a. Learning styles accomodator / activist.

Accomodator learning style is a person's learning style is more like the experience (concentrate experience) and active experimenting (active experimentation). Someone prefers to get information on the feeling and process it in a way to practice or do.

b. Learning styles diverger / refflector.Diverger learning style is a person's learning style is more like the experience (concentrate experiencing) and observed (reflective observation). Diverger learners prefer to obtain information with feeling and process it in a way to see and hear.

c. Learning styles Converger / pragmatic.Converger learning style is a style of learning someone who prefers something abstract (abstract conceptualization) and active experimenting (active experimentation). Learners obtain information by way of thinking (thinking) and then do it (doing)

d. Learning styles Assimilator / TheoristAssimilator learning style is the style of learning someone who prefers to something abstract (abstract conceptualization) and observed (reflective observation), ie a person who loves learning style learn to think, see or hear.

In Savitri and Pujiningsih (2012) the weakness of the model is the Kolb learning style self assessed by the individual concerned can’t show or measure actual behavior or behavior that actual (Adel, et al: 2003). Another drawback is that Kolb's LSI poor in assessing psychomotor aspect (Stont and rable: 1994). In the MBTI, one's learning style preferences can be divided into four dimensions, namely: a. Introverts find strength in the inner world of ideas concepts and abstractions., Learners tend to

be more thoughtful than talking. Introvert leaner in developing a framework by bringing together and connecting the information they learned. Knowledge gained then interconnected to see such things as a whole.

b. Extrovert learner find strength in objects and people. They prefer to interact with others. They would rather talk than listen. In general they can’t understand the lesson until they can explain to themselves or to others (working group). Problem-based learning and collaborative learning suited to learning model with the characteristics of these learning styles.

c. Sensing learner is the learners who prefer to learn by using their five senses. They like something in detail and want the facts. They prefer everything laid out in an orderly, structured way teaching is done step by step. Unlike the intuitive learner, they are learners who prefer to imagine and innovate.

d. Thinking learner is a learner in decisions based on analysis, logic and principles. In other words they are in seeing sesautu more critical and objective. In contrast with the feeling they adopt more learner-Chuanwu value judgment of humanity (human values).

Environment

Environmental input is an input that comes from the environment around students. Included in this environmental input is:….a. Physical environment

Factors include the physical environment is the weather, the state of air, space, light, environmental health, and use student learning time. These factors also determine the level of success seen student learning.About the time that endeared to learn as early morning or late afternoon, an expert named J. Biggers (1980) found the morning learning is more effective than studying at other times. However, according to some experts study learning style (learning styles), the learning outcomes that do not depend on absolute time, but depending on the choice of a suitable time with the preparedness of students (Dunn, et al., 1986).

b. Social environmentWhich includes the social environment is a student association with other people around, attitudes and behavior of people around the students and so on. More social environment affects learning activities are the parents and family of the students themselves. The properties of the parents, family management practices, family tensions, everything can be good or bad impact on learning activities and results achieved by the students.Conditions in the slum neighborhood students, children of unemployed and underprivileged will greatly affect student learning activities. At the very least, students will find it difficult when it requires a study buddy or discuss or borrow certain learning tools which incidentally does not already own. (Muhibbin Shah, 2003: 152-154)

c. Cultural environmentWhich includes the cultural environment is a habit and manner of social communities around students. Each region has its customs and ordinances socially different. It can affect students' learning activities.

Psychological ConditionMany factors, including psychological conditions that can affect the quantity and quality of student learning outcomes, are as follows:

a. Intelligence StudentsIntelligence can be defined as psycho-physical ability to react to stimuli or adjust in a proper manner (Reber, 1988). So, intelligence is not really a question of the quality of the brain, but also the quality of the organs of the body. However, it should be recognized that the role of the brain in conjunction with human intelligence is more prominent than the role of other organs Because the brain is the "control tower" almost all human activities.The level of intelligence or intelligence (IQ) students really determine the success rate of student learning. This means, the higher the ability of intelligence of a student, the greater the chances for success, Conversely, the lower the intelligence of a student kemempuan the smaller the chances of success.

b. AttitudeAttitudes can be defined in various ways and each definition is different from each other. Trow defines attitude as a mental or emotional readiness in some kind of action in the right situation. Here Trow more emphasis on a person's mental or emotional readiness of the object something. Meanwhile Allport was quoted as saying by Gable suggests that attitude is a mental and neurological readiness arranged through experience and influence directly to the individual response to all objects or situations associated with that object.Allport's definition of attitude by attitude shows that it does not appear instantly or congenital, but prepared and molded by experience as well as giving direct effect to the person's response. Harlen suggests that attitude is a readiness or tendency of a person to act in the face of a specific object or situation (Djaali: 2008)

c. InterestInterest is a trend that remains to notice and remember some of the activities. Activities that someone is interested, note constantly accompanied by a sense of fun. So different from the attention, because attention is temporary (not in a long time) and do not necessarily followed by feelings of pleasure, while the interest is always followed by feelings of pleasure and satisfaction derived from it.Great interest influence on learning, because if the material of the lessons learned are not in accordance with the interests of students, students will not learn as well as possible, because there is no appeal for him. The study materials which attract students, lebiih easily learned and stored, because the interest adds to the learning activities. If there are students who are less interested in the study, it can be arranged so that it has a greater interest by way of explaining things that are interesting and useful for life as well as matters relating to the ideals and its relation to the material of the lessons learned was (Slameto : 2003).

d. MotivationMotivation by Sumadi Suryabrata is contained in the state of a person who encouraged him to perform certain activities in order to achieve a goal. Meanwhile Gates and his colleagues suggested that the motivation is a physiological and psychological conditions contained in the one who set her act a certain way. As Greenberg says that motivation is the generation process, directing, and establish behavior toward a goal.

e. TalentIn general, the talent (aptitude) adalahkemampuan one's own potential for success in the future (Chaplin, 1972; Reber, 1988). Thus, in fact every person must have a talent in terms of the potential to achieve up to a certain level within the capacity of each.In a further development, talent then defined as the individual's ability to perform certain tasks without much depends on the education and training efforts. A person who is gifted in mathematics, will be much lebiih easily absorb the information, knowledge, and skills related to the field compared with other students.

f. Cognitive styleEveryone has their own methods are preferred in preparing what is seen, remembered, and thought. Differences between private resides in how to prepare and process information and experiences is known as cognitive style. Cognitive style is an important variable that influences the choices in the academic field, how students learn, and how students and teachers interact in the classroom (Slameto: 2003)

Physiological condition

The general condition of the body and tone (muscle tension), which marked the fitness level of the body's organs, can affect the spirit and intensity of the students in the course. The body is very weak especially with headache, for example, can lower the quality of the material studied cognitive thus even less understood. Conditions student special organs, such as the level of health, sense of hearing and vision, also greatly affect the student's ability to absorb information and knowledge, especially those presented in class (Tanwey Gerson Ratumanan: 2002). Physiological factors are factors relating to the physical condition of the individual. These factors can be divided into two kinds.a. state of physical tone.

The state of physical tone in general greatly affects one's learning activities. The physical condition of a healthy and fit will be a positive influence on the individual learning activities.

b. state of physical function / physiological.During the learning process takes place, the role of physiological functions in the human body greatly affect the outcome of learning, especially the five senses. Sensory functioning properly will facilitate learning activities well too. In the process of learning, an entry point for all information received and captured by humans. So that humans can catch the outside world. The five senses which have a major role in learning activities are the eyes and ears.

Understanding of Accounting

Understood in major Indonesian dictionary has a clever sense or understand the true understanding is a process, a way, to understand the actions or hang. This means that people who have an understanding of accounting is wise and understands properly accounting. In this case, understanding of accounting will be measured using the value of an accounting class is an introduction to accounting 1, introductory accounting 2, accounting intermediate 1, accounting for intermediate 2, financial accounting Advanced 1, financial accounting Advanced 2, auditing 1, auditing 2, and accounting theory , The subject is a subject in which there are elements that describe the general accounting. Rissyo and Nurna (2006: 9) A person who has an understanding of accounting is an intelligence and understand the correct accounting. Mardahlena (2007) in Arie (2009: 23) "The level of understanding of accounting students expressed with how to understand one's students against what they have learned in this context refers to the subject of accounting." Budhiyanto and Ika (2004) in Anggun (2010: 22) , the level of understanding of introductory accounting students expressed with much knowledge a student on what has been learned that in this context refers to the subjects - accounting subjects. Signs of a student to understand accounting not only shown from the values that get it in the course, but also if the student can understand and master the concepts are related.

Preliminary studies

In general, the approach commonly used to identify trends in learning styles have developed several models of measurement of which Kolb's Learning Style Inventory or Kolb's LSI (Adel et.al:2001). The downside of this is the model Kolb learning style self assessed by the individual concerned can’t show or measure actual behavior or behavior that actual (Adel, et al., 2003). Another drawback is that Kolb's LSI poor in assessing psychomotor aspect (Stont, rable, 1994).

Canfield'LSI (1983) and Myers Briggs Type Indicators models or MBTI is used to view the individual personality differences. Based on empirical testing Franches et.al (1995) suggest a model Canfield's LSI to identify learning styles in educational environment suited for accounting environment. This model was developed by adapting the instrument was developed that look at one's learning style preferences in terms of personality, namely the MBTI approach as developed by Jung.This research will try to analyze the learning style preferences by using the model Canfield Learning Inventory where instruments are used to identify individual learning styles, whose scope is seen wider scope than Kolb'LSI. According to Canfield (1998) to individual learning styles are divided into several types, namely social, independent, applied and conceptual. MBTI preferences in one's learning style can be divided into four dimensions, namely extroversion vs. introversion, Sensing Vs Intuition, Thinking vs. Feeling and Judging Perceptive Vs. Canfiled The advantages of this is that the individual will have a learning style preference is a balanced combination between the condition of learning, an area of interest and mode of learning.

Research Methodology

Study DesignThis study design using the design of explanatory causal or causal describes a model of path analysis (path analysis) which contains a variety of causality and can be formed as a simple model but also bases itself on the approach of causality to be modified by an intervening variable that will be able to explain more from one causality, which aims to see the influence of the independent variable on the dependent variable is predetermined. Techniques path analysis is used to analyze the patterns of relationships between variables in order to determine the effect of directly or indirectly, a set of independent variables (exogenous), that environmental variables, physiological and psychological on the dependent variable (endogenous) ie understanding of accounting with the pattern of causality and variable modifications intervening ie learning style preferences.

Population Sample, and Sampling

PopulasiThe population in this study were students majoring in accounting at the private university in West Jakarta.

SampleOnce defined population in this study, the authors set of samples is active students in Semester 2014/2015 which has been passed with a minimum grade C for the course introduction to accounting, intermediate financial accounting, advanced financial accounting value, value accounting audits, and value accounting theory ,

SamplingThe sampling technique used in this research is by using purposive sampling, ie sampling technique where a sample is taken with the requirement that criteria such as the sample in the sample.

Materials and EquipmentMaterials needed is a questionnaire that will be distributed to the respondents to be studied. Needs to be made is also a system to perform data tabulation of the results of the questionnaires into Microsoft Excel so that the data collection process becomes more effective and efficient.In this study need some equipment, among others: Questionnaire, interview and retrieve data on the strategy of learning styles and the factors that influence and understanding of accounting student and statistical software is used to process the data.Flow Chart formulation Prediction Model and Prediction Model for Competitive Advantage Benefits in Superior Stock Market Performance ImprovementResearch thought process can be described in a chart / diagram (flow chart) which describes the research process from the process of data collection through analysis and conclusions. This research was conducted at a private university in West Jakarta where the writing process has been drawn up and the main objectives identified various problems in relation to the learning style and understanding of accounting.

Data Collection Procedures

In the data collection should be carried out in a systematic, purposeful and according to research problem. The collection of data and information needed include:

Research LibraryResearch Library is a research done by studying books - books, articles, journals, internet, etc., that can provide an overview and explanation in theory.

Technical survey

In this case, the technique of data collection is done by collecting information through asking questions that are made in the questionnaire.

Data Analysis

Descriptive statistics quantitatively.

Descriptive1. Mean (μ) is a group of technical explanation and are based on the average value of the group.2. Distribution Frequency is the arrangement of data in a table that has been classified

according to the classes - classes or categories - a particular category.3. Z Score; This test is performed to get an idea of the type of learning style preferences of

students4. Categorization; This test is performed to get an idea of the type of level of understanding of

accounting on accounting students

Quality Instruments

Validity and Reliability for each instrument

ValidityIs the question to what extent the data is accommodated in a questionnaire can measure what is measurable, using the formula Pearson correlation technique produtc moment.

ReliabilityIs a form of testing the quality of primary data, with the aim to measure the consistency of all of the questions in the study. Cronbach Alpha is a reliability test method for interval and ordinal scale questionnaire. Quality test data using test for normality using the Kolmogorov-Smirnov approach or above 5% or> 0.05.

Hypothesis testing

The research hypothesis testing using Path Analysis (Path Analysis) using OLS 2S (Two Stage Ordinary Least Square). Riduwan and Kuncoro (2011) gives the definition of path analysis as an analytical technique used to analyze the patterns of relationships between variables in order to determine the effect of directly or indirectly, a set of independent variables (exogenous) to the dependent variable (endogenous) with the pattern of causality. Simple linear regression analysis is used to measure the impact between two variable between the independent variable (independent) variables to be bound to the (dependent).Basis for a decision:a) if the P-Value (sig) <α (5%), then Ha acceptedb) if the P-Value (sig)> α (5%), then Ha is rejectedIn this study, path analysis is used to determine the direct effect of Environmental Physiology and Psychology of the Learning Style Preferences and Learning Styles to Understanding Accounting, as well as indirectly influence Environmental Physiology and Psychology of the Understanding Accounting through intervening Preferences Learning Styles. Model calculation used is regression model.

Analysis and DiscussionAt this stage of data analysis is the result of the processing of the raw data using statistical tools help, then interpret the results with theory and concepts adapted to the existing accounting.

Normality Test Results Normality test is performed to determine whether a regression model, the dependent variable and the independent variables with normal distribution or not. A good regression model is a model which data is normal or near-normal distribution. To see a normal distribution of data or can’t be one of them can be seen by using the table One sample Kolmogorov-Smirnov Test, which if Asymp.Sig its value above the value alfa then be normal. indicate that the data has to meet the assumptions of normality for both variable understanding of accounting, learning style preferences, environment, psychology and physiological conditions entirely Asymp.Sig still below the value alfa (0.05).

Classical Assumption Test Results

The model used in this research is multiple linear regression. So the results are accurate, then it must be fulfilled classical assumptions, where there are no symptoms of autocorrelation, multicollinearity, and heterosekedastisitas.

Test Results AutocorrelationAutocorrelation test is performed to determine whether a correlation exists between the regression model error bullies in the current period (t) with the previous period (t-1). To check for the presence or absence of symptoms autocorrelation, it can be seen from the value of the Durbin-Watson. Data were tested in this study was for the first equation the value of Durbin Watson to Environment variables, variables psychological condition, and a condition variable Physiological to variable preferences Learning Style of 1,979 located between du and 4-du so it can be concluded that the free autocorrelation and for the second equation value Durbin Watson to Environment variables, condition variables psychological, physiological condition variable and variable preference Learning Styles free to variable accounting for 1,998 of understanding is between du and 4-du-free so it can be concluded that the autocorrelation. So both the regression equation can be concluded that there are no symptoms of the regression equation autocorrelation. Here is a chart that explains the above conclusions:

Test Results MulticollinearityMulticollinearity test is performed to determine whether a regression model found a correlation between the independent variables (free). To check for the presence or absence of multicollinearity can be seen from the VIF. Where the value of VIF <10 indicates the variable is not there multikolinearitas symptoms. Based on the above results obtained from the variables tested that none of them exceeding the tolerance is close to 1 and VIF over 10. It can be concluded that both the regression equation does not have a problem multicollinearity.

Test Results HeterosekedastisitasHeterosekedastisitas test is performed to determine whether the regression model occurred inequality variance of the residuals of the observations to other observations. To check for the presence or absence of symptoms can be seen in Graph heterosekedastisitas Scatterplot, where if there is no clear pattern as well as the points spread above and below the number 0 on the Y axis, then it does not happen heterosekedastisitas.

From the test results of regression equation 1 above shows that the environmental and psychological conditions affect the learning style preferences while physiological conditions had no effect on learning style preferences. This suggests that the physiological condition of not being able to make learning style preferences for the better.

From the test results the regression equation 2 above shows that the psychological state, physiological condition and learning style preferences influence the understanding of accounting does not affect the environment while learning style preferences. This means that the environment variable is not quite able to influence the understanding of accounting on accounting students.

From the above test results it can be seen that the regression equation 1 is accepted it means that the environment variables, the physiological and psychological conditions together affect a student's learning style preferences of accounting.

From the above test results it can be seen that the regression equation 2 is accepted it means that the variable environmental, physiological conditions, psychological conditions, and learning style preferences jointly affect the understanding of accounting an accounting student

Test Path Analysis

Here is a model of path analysis on research that has been done, while the question is as follows: an environment variable, the variable conditions of physiological, psychological condition variables, variable learning style preferences and variable understanding of accounting. Where the environment variable, the variable conditions of physiological and psychological condition variable as the independent variable, the variable understanding of accounting as the dependent variable and learning style preferences as an intervening variable. Below is a path analysis model for the study: ...

Picture 1Path Analysis

From the results of path analysis above shows that the direct effect of Environment variables to Understanding Accounting figures show 0098 where the figure is smaller than the numbers indirect effect Environment Variables to the understanding of accounting amounted to (0218 x 0604) = 0132 means that the environment variable must be through an intervening variable

Environment

Psychology

Condition Physiology

Learning Style Preferences

Understanding Accounting

0.218

0.485

0,098

0.773

-0.1530.334

0.604

advance first variable learning style preferences before through the variable understanding of accounting.For the direct influence of the variable conditions of psychology to the understanding of the accounting showed the number 0485 where the figure is greater than the indirect effect of variable psychological condition variable understanding of accounting amounted to (0773 x 0604) = 0467 means that the effect of variable psychological conditions can directly affect the understanding of accounting without must go through an intervening variable learning style preferences.Whereas for direct influence variable physiological conditions to the understanding of the accounting showed the number 0334 where the figure is greater than the indirect effect of variable physiological conditions to variable accounting of understanding (-0153 x 0604) = -0092 means that the effect of variable physiological conditions can directly affect understanding of accounting without having to go through an intervening variable learning style preferences

DiscussionFrom the results of the path analysis above can be explained that the understanding of accounting to accounting students capable of directly affected by the psychological condition where in it reflected the intelligence of students, attitudes, interests, motivation, flair and style cognitive and physiological conditions in which reflected the state of tone of the body, state of bodily functions and physiologically without having to go through the learning style preferences. whereas for the environment is reflected in it the physical environment, social and cultural needs through learning style preferences before they are able to explain the effect to the understanding of accounting.It is clear that the internal factors of self (psychology and physiological condition) is able to directly improve the understanding of accounting for accounting students while external factors (environmental) students must go through a learning style preferences first and were able to improve the understanding of accounting for accounting students.The factors that most influence the understanding of accounting on accounting students are psychological factors Whether or understanding means that the accounting is highly dependent on the level of intelligence of students themselves, attitudes, interests, motivations, and talents of students in accounting, as well as the cognitive styles of students in accounting.

ConclusionFrom the results of the discussion can be summarized as follows:1. Variable positive effect on the environment variable learning style preferences2. Variable positive effect on the psychological condition variable learning style preferences.3. Variable physiological conditions should not adversely affect the variable learning style

preferences.4. The environment variable is not a positive influence on the understanding variables

accounting5. Variable positive effect on the psychological condition variable understanding of accounting.6. Variable positive effect on the physiological condition variable understanding of accounting.7. Variable most dominant in influencing understanding of accounting is a psychological

condition in which the student-related intelligence, attitudes, interests, motivation, talent and cognitive style.

Recommendation1. Process new admissions for accounting studies program must go through a selection process

that includes intelligence, attitudes, interests, motivation, talent prospective students.2. Environmental factors in influencing understanding of accounting that occur in the learning

process can be minimized by determining the appropriate learning style preferences for accounting students.

3. Physiological factors despite its influence on the understanding of accounting is not so great but it needs to be taken in order to increase understanding of accounting on accounting students.

4. The teacher / lecturer accounting courses need for specific training on appropriate student learning styles.

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Sawitri Dwi Prastiti Sri Pujiningsih (2011), Pengaruh Faktor Preferensi Gaya Belajar Terhadap Prestasi Belajar Mahasiswa Akuntansi Fakultas Ekonomi Universitas Negeri Malang

Sri Pujiningsih Sulastri (2010), Preferensi Gaya Belajar Mahasiswa Akuntansi, Fakultas Ekonomi Universitas Negeri Malang

Tanta (2010), Pengaruh Gaya Belajar Terhadap Hasil Belajar Mahasiswa Pada Mata Kuliah Biologi Umum Program Studi Pendidikan Biologi Universitas Cenderawasih (The Impact Of Learning Style Towards Students’ Study Achievement On The Subject Of General Biology, Of Biology Education Program, Cenderawasih University)

Wastu Adi Mulyono, Haryatiningsih Purwandari, Ryan Hara Permana Pengaruh Pelatihan Gaya Belajar Terhadap Peningkatan Indeks Prestasi Mahasiswa, Jurusan Keperawatan Fkik Unsoed

Yora Komala Sari (2013) Pengaruh Pengendalian Diri Dan Perilaku Belajar Terhadap Tingkat Pemahaman Pengantar Akuntansi (Studi Empiris Pada Mahasiswa Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang) Fakultas Ekonomi Universitas Negeri Padang

OUTPUTREGRESSION /MISSING LISTWISE /STATISTICS COEFF OUTS R ANOVA COLLIN TOL /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT PGB /METHOD=ENTER LK KP KF /RESIDUALS DURBIN.

RegressionNotes

Output Created 11-JUN-2016 10:43:08

Comments

Input Active Dataset DataSet0

Filter <none>

Weight <none>

Split File <none>

N of Rows in Working Data

File59

Missing Value Handling Definition of Missing User-defined missing values are treated

as missing.

Cases Used Statistics are based on cases with no

missing values for any variable used.

Syntax REGRESSION

/MISSING LISTWISE

/STATISTICS COEFF OUTS R ANOVA

COLLIN TOL

/CRITERIA=PIN(.05) POUT(.10)

/NOORIGIN

/DEPENDENT PA

/METHOD=ENTER LK KP KF PGB

/SCATTERPLOT=(*ZPRED ,*SRESID)

/RESIDUALS DURBIN

NORMPROB(ZRESID).

Resources Processor Time 00:00:01.08

Elapsed Time 00:00:01.21

Memory Required 4112 bytes

Additional Memory Required

for Residual Plots288 bytes

Variables Entered/Removeda

Model

Variables

Entered

Variables

Removed Method

1 Preferensi Gaya

Belajar, Kondisi

Fisiologis,

Lingkungan,

Kondisi Psikologib

. Enter

a. Dependent Variable: Pemahaman Akuntansi

b. All requested variables entered.

Model Summaryb

Model R R Square

Adjusted R

Square

Std. Error of the

Estimate Durbin-Watson

1 .906a .822 .808 .39463 1.998

a. Predictors: (Constant), Preferensi Gaya Belajar, Kondisi Fisiologis, Lingkungan, Kondisi

Psikologi

b. Dependent Variable: Pemahaman Akuntansi

ANOVAa

Model Sum of Squares df Mean Square F Sig.

1 Regression 38.717 4 9.679 62.153 .000b

Residual 8.410 54 .156

Total 47.127 58


b. Predictors: (Constant), Preferensi Gaya Belajar, Kondisi Fisiologis, Lingkungan, Kondisi Psikologi

Coefficientsa

Model

Unstandardized

Coefficients

Standardized

Coefficients

t Sig.

Collinearity Statistics

B Std. Error Beta Tolerance VIF

1 (Constant) -2.162 .530 -4.082 .000

Lingkungan .098 .100 .117 .976 .333 .432 2.312

Kondisi Psikologi .485 .218 .322 2.219 .031 .457 2.356

Kondisi Fisiologis .334 .146 .179 2.281 .027 .538 1.859

Preferensi Gaya Belajar .604 .176 .478 3.430 .001 .670 2.875


Collinearity Diagnosticsa

Model Dimension Eigenvalue

Condition

Index

Variance Proportions

(Constant) Lingkungan

Kondisi

Psikologi

Kondisi

Fisiologis

Preferensi

Gaya Belajar

1 1 4.939 1.000 .00 .00 .00 .00 .00

2 .047 10.265 .02 .12 .00 .06 .01

3 .007 25.927 .78 .08 .07 .11 .04

4 .005 32.092 .11 .74 .01 .37 .38

5 .002 51.093 .09 .05 .92 .45 .58


Residuals Statisticsa

Minimum Maximum Mean Std. Deviation N

Predicted Value .9947 4.9414 4.3475 .81703 59

Std. Predicted Value -4.104 .727 .000 1.000 59

Standard Error of Predicted

Value.059 .245 .105 .047 59

Adjusted Predicted Value .6780 5.1311 4.3543 .86229 59

Residual -.89258 .50529 .00000 .38078 59

Std. Residual -2.262 1.280 .000 .965 59

Stud. Residual -2.546 1.633 -.009 1.045 59

Deleted Residual -1.13106 .82201 -.00688 .45072 59

Stud. Deleted Residual -2.689 1.659 -.019 1.068 59

Mahal. Distance .322 21.364 3.932 4.855 59

Cook's Distance .000 .346 .042 .094 59

Centered Leverage Value .006 .368 .068 .084 59


Charts

REGRESSION /MISSING LISTWISE /STATISTICS COEFF OUTS R ANOVA COLLIN TOL /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT PGB /METHOD=ENTER LK KP KF /SCATTERPLOT=(*ZPRED ,*SRESID) /RESIDUALS DURBIN NORMPROB(ZRESID).Regression

Notes


Comments


Filter <none>

Weight <none>

Split File <none>


File59


as missing.

Cases Used Statistics are based on cases with no

missing values for any variable used.

Syntax REGRESSION

/MISSING LISTWISE

/STATISTICS COEFF OUTS R ANOVA

COLLIN TOL

/CRITERIA=PIN(.05) POUT(.10)

/NOORIGIN

/DEPENDENT PGB

/METHOD=ENTER LK KP KF

/SCATTERPLOT=(*ZPRED ,*SRESID)

/RESIDUALS DURBIN

NORMPROB(ZRESID).



Memory Required 3520 bytes

Additional Memory Required

for Residual Plots304 bytes

Variables Entered/Removeda

Model Variables Entered

Variables

Removed Method

1 Kondisi

Fisiologis,

Lingkungan,

Kondisi Psikologib

. Enter

a. Dependent Variable: Preferensi Gaya Belajar

b. All requested variables entered.

Model Summaryb

Model R R Square

Adjusted R

Square

Std. Error of the

Estimate Durbin-Watson

1 .911a .830 .820 .30224 1.979

a. Predictors: (Constant), Kondisi Fisiologis, Lingkungan, Kondisi Psikologi

b. Dependent Variable: Preferensi Gaya Belajar

ANOVAa

Model Sum of Squares df Mean Square F Sig.

1 Regression 24.491 3 8.164 89.366 .000b

Residual 5.024 55 .091

Total 29.515 58


b. Predictors: (Constant), Kondisi Fisiologis, Lingkungan, Kondisi Psikologi

Coefficientsa

Model

Unstandardized

Coefficients

Standardized

Coefficients

t Sig.

Collinearity Statistics

B Std. Error Beta Tolerance VIF

1 (Constant) .650 .396 1.642 .106

Lingkungan .218 .071 .329 3.088 .003 .472 3.675

Kondisi Psikologi .773 .131 .648 5.908 .000 .467 3.888

Kondisi Fisiologis -.153 .110 -.103 -1.384 .172 .557 1.796


Collinearity Diagnosticsa

Model Dimension Eigenvalue

Condition

Index

Variance Proportions

(Constant) Lingkungan

Kondisi

Psikologi

Kondisi

Fisiologis

1 1 3.946 1.000 .00 .00 .00 .00

2 .044 9.477 .02 .20 .00 .06

3 .007 23.643 .89 .01 .13 .20

4 .003 36.643 .09 .80 .87 .74


Residuals Statisticsa

Minimum Maximum Mean Std. Deviation N

Predicted Value 1.8037 4.8659 4.3983 .64981 59

Std. Predicted Value -3.993 .720 .000 1.000 59

Standard Error of Predicted

Value.045 .172 .071 .033 59

Adjusted Predicted Value 2.0695 4.8693 4.4058 .62263 59

Residual -.68684 .68739 .00000 .29432 59

Std. Residual -2.272 2.274 .000 .974 59

Stud. Residual -2.414 2.373 -.011 1.031 59

Deleted Residual -.81947 .74814 -.00750 .33238 59

Stud. Deleted Residual -2.530 2.481 -.010 1.057 59

Mahal. Distance .320 17.825 2.949 4.244 59

Cook's Distance .000 .596 .036 .112 59

Centered Leverage Value .006 .307 .051 .073 59

a. Dependent Variable: Preferensi Gaya BelajarCharts

NPAR TESTS /K-S(NORMAL)=PA PGB LK KP KF /MISSING ANALYSIS.NPar Tests

Notes


Comments


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as missing.

Cases Used Statistics for each test are based on all

cases with valid data for the variable(s)

used in that test.

Syntax NPAR TESTS

/K-S(NORMAL)=PA PGB LK KP KF

/MISSING ANALYSIS.



Number of Cases Alloweda98304

a. Based on availability of workspace memory.

One-Sample Kolmogorov-Smirnov Test

Pemahaman

Akuntansi

Preferensi

Gaya Belajar Lingkungan

Kondisi

Psikologi

Kondisi

Fisiologis

N 59 59 59 59 59

Normal Parametersa,b Mean 4.3475 4.3983 4.4746 4.3588 3.9096

Std. Deviation .90141 .71336 1.07649 .59838 .48277

Most Extreme Differences Absolute .342 .248 .416 .195 .303

Positive .235 .199 .313 .180 .290

Negative -.342 -.248 -.416 -.195 -.303

Test Statistic .342 .248 .416 .195 .303

Asymp. Sig. (2-tailed) .346c .922c .060c .070c .677c

a. Test distribution is Normal.

b. Calculated from data.