THE INFLUENCE OF THE EFFECTIVENESS OF ACCOUNTING LEARNING PROCESS ON STUDENTLEARNINGACHIEVEMENTS

This study investigates the influence of the degree of effectiveness of the learning process of accounting cycles onstudentlearning achievements using mediating effects of self-efficacy and teacherlearning motivation variables. The research population was class XII social students in Sleman Regency, Special Region of Yogyakarta who had learned the basic competencesin practicingaccounting cycles at service companies based on 2013 Curriculum. The samples were 238 students selected using stratified random sampling technique. Data were collected through questionnaires and documentations and then analyzed using descriptive statistics and Partial Least Squares SEM. The results of the research reveal that: 1) the degree of effectiveness of accounting learning process has positive influence on learning motivation; 2) the degree of effectiveness of accounting learning process has positive and significant influence on self-efficacy; 3) the degree of effectiveness of accounting learning process has positive and significant influence on learning achievements; 4) learning motivation has positive and significant influence on learning achievements; 5) self-efficacy has positive and significant influence on learning motivation; 6) self-efficacy has positive and significant influence on learning achievements.