The Effect of Teaching Methods and Learning Motivation on Accounting Learning Achievement in Terms of Student Perceptions

Sekolah Tinggi Ilmu Ekonomi Y.A.I

Mustanwir Zuhri
ABFII Institute


This study aims to analyze the perceptions of students about teaching methods of lecturers on student achievement in accounting lessons. This study also examined whether student learning motivation is a variable that moderates the effect of teaching methods on students’ achievement in accounting lessons. The population of this study is the faculty of economics at the University of Persada Indonesia Y.A.I Jakarta majoring in accounting. Sample selection was done by purposive sampling method and obtained 214 students who were sampled. The model is tested by Structural Equation Modeling (SEM) and uses the LISREL 8.80 (Linear Structural Relationship) statistical software package. From the results of the analysis, it can be concluded that there is a very significant influence between the way to teach lecturers and student achievement in accounting subjects. Student learning motivation also proved to be a variable that moderated the effect of teaching lecturers on student achievement in accounting. It can be said that the teaching method of accounting lecturers is good if supported by high learning motivation from students will result in good learning achievement in accounting lessons.

Keywords: Learning achievement, Learning motivation, Student perception, Teaching method