“It Is All About My Thought”: Does Metacognition Knowledge And Metacognition Regulation Explain Accounting Student Academic Performance?

Student’s academic performance remains a significant indicator of their success in pursuing higher education. It is because it reflects the level of knowledge and skills demonstrated by students in an academic context which is beneficial for their future employment. The objective of this study was to examine the influence of metacognition knowledge, metacognition regulation and control variables of gender and parents education background on the academic performance of accounting students. A total of 315 data were obtained using the proportional stratified random sampling technique. It was analysed using the multinomial logit regression technique which is expressed by logit function. The findings indicated that metacognition knowledge had no significat influence on accounting student’s academic performance in each logit function. On the other hand, metacognition regulation had a negative significant influence on logit function 2 and had no significant influence on logit function 1. Both gender and parent education had no effect on accounting student performance on logit function 1. However, gender was known to have significant positive influence and parents education had significant negative influence on the logit 2 function. Based on the findings, it is recommended that lecturers facilitate the optimisation of students' learning processes through the implementation of efficacious metacognition training within the curriculum.