Proceedings of the 2nd International Conference on Educational Development and Quality Assurance, ICED-QA 2019, 11 September 2019, Padang, Indonesia

Research Article

The Influence of Prior Accounting Learning, Class Attendance, Learning Behavior and Interest in Reading Towards the Understanding of Accounting

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  • @INPROCEEDINGS{10.4108/eai.11-9-2019.2298465,
        author={Ayu Chairina Laksmi and Faris Asyrof Al Fatih},
        title={The Influence of Prior Accounting Learning, Class Attendance, Learning Behavior and Interest in Reading Towards the Understanding of Accounting},
        proceedings={Proceedings of the 2nd International Conference on Educational Development and Quality Assurance, ICED-QA 2019, 11 September 2019, Padang, Indonesia},
        publisher={EAI},
        proceedings_a={ICED-QA},
        year={2021},
        month={2},
        keywords={prior accounting learning class attendance learning behavior reading interest accounting understanding indonesia},
        doi={10.4108/eai.11-9-2019.2298465}
    }
    
  • Ayu Chairina Laksmi
    Faris Asyrof Al Fatih
    Year: 2021
    The Influence of Prior Accounting Learning, Class Attendance, Learning Behavior and Interest in Reading Towards the Understanding of Accounting
    ICED-QA
    EAI
    DOI: 10.4108/eai.11-9-2019.2298465
Ayu Chairina Laksmi1,*, Faris Asyrof Al Fatih1
  • 1: Universitas Islam Indonesia, Yogyakarta, Indonesia
*Contact email: ayucl@uii.ac.id

Abstract

Understanding of accounting is important for undergraduate students who wish to graduate and become accounting professionals. Students learn on their own. This study investigates the influence of prior accounting learning, class attendance, learning behavior, and interest in reading towards accounting understanding. The population of this study is accounting students from the class of 2014 in Daerah Istimewa Yogyakarta, Indonesia represented by UII, UGM, and UMY students, and a purposive sampling method was employed. The data collection method used was a survey by distributing online questionnaires. The data collected were analyzed using multiple regression analysis. The results of this study show that prior accounting learning, class attendance, learning behavior, interest in reading have a significant and positive influence on accounting understanding among undergraduate accounting students in Daerah Istimewa Yogyakarta.