Determinants of Students' Accounting Understanding During Online Learning

This study to analyze influence of factors determine level of students' accounting understanding during online learning. The factors tested were learning facilities, peer environment, self-efficacy, learning motivation, and learning behavior. Quantitative research design was used in this research. The research sample was students of Accounting Education, Faculty of Economics, Universitas Negeri Semarang. Obtained a sample of 120 students. The data collection method used is a questionnaire that has been tested for validity and reliability. The data obtained were analyzed using descriptive analysis techniques and multiple regression analysis. The results showed that online learning was in the more than good category with an average score of 83.52. The results also indicate that the level of accounting understanding of students during online learning is determined by learning facilities, self-efficacy, learning motivation and learning behavior significantly. Meanwhile, the peer environment does not have a significant impact on the level of accounting understanding. The challenge of online learning requires students to learn more independently. Based on research results that students are expected to increase their self-efficacy by increasing their self-confidence and optimism.