Research Article
Personal Factors as Determinants of Perceived Complexity in Accounting Courses among Accounting Education Students at Universitas Negeri Medan
@INPROCEEDINGS{10.4108/eai.16-9-2025.2361001, author={Ulfa Nurhayani and Haryani Pratiwi Sitompul and Weny Nurwendari and Rini Herliani and Sondang Aida Silalahi}, title={Personal Factors as Determinants of Perceived Complexity in Accounting Courses among Accounting Education Students at Universitas Negeri Medan}, proceedings={Proceedings of the 7th International Conference on Innovation in Education, Science, and Culture, ICIESC 2025, 16 September 2025, Medan, Indonesia}, publisher={EAI}, proceedings_a={ICIESC}, year={2026}, month={3}, keywords={personal factors accounting complexity motivation academic ability learning experience attitude}, doi={10.4108/eai.16-9-2025.2361001} }- Ulfa Nurhayani
Haryani Pratiwi Sitompul
Weny Nurwendari
Rini Herliani
Sondang Aida Silalahi
Year: 2026
Personal Factors as Determinants of Perceived Complexity in Accounting Courses among Accounting Education Students at Universitas Negeri Medan
ICIESC
EAI
DOI: 10.4108/eai.16-9-2025.2361001
Abstract
This study seeks to explore the relationship between students' perceptions of the difficulty of accounting courses in the Accounting Education Study Program at Universitas Negeri Medan and their individual characteristics. The individual factors examined include motivation, academic ability, previous learning experiences, and perspectives on accounting classes. Using a quantitative method, the study employed a survey technique by administering questionnaires to 288 students enrolled in accounting classes during the second, fourth, sixth, and eighth semesters. The Partial Least Squares (PLS) approach within the Structural Equation Modeling (SEM) framework was used to analyze the data, utilizing SmartPLS 3.0 software. The findings indicate that all four individual factors significantly influence students' perceptions of the complexity of accounting courses. These findings provide valuable insights for developing instructional strategies that take into account each student's unique characteristics to enhance the effectiveness of accounting education.
