DETERMINAN TINGKAT PEMAHAMAN AKUNTANSI

Abstract : This research aims to analyze the influence of self-efficacy, self-control, and learning methods on the level of understanding of accounting. The number of samples studied were 91 undergraduate students majoring in accounting at Tadulako University with a population of 966 students from the Class of 2017, 2018, 2019, 2020 and 2021. The sampling technique in this research used the Simple Random Sampling Technique. The data analysis method uses multiple linear regression analysis. The data analysis technique uses the Statistical Package for the Social Sciences (SPSS) for Windows version 26.0 program. The results of this research show that self-efficacy has a significant effect on the level of accounting understanding, self-control has a significant effect on the level of accounting understanding, and learning methods do not have a significant effect on the level of accounting understanding. Keywords: Self-Efficacy, Self-Control, Learning Methods, Level of Accounting Understanding