The Effect of Learning Effectiveness and Self-Efficacy on Intermediate Financial Accounting I Learning outcome

Abstract

This study aims to test the validity of the theories about learning effectiveness that has been proposed by Slameto (2010), Marzano (1993), Brooks and Brooks (1993), Thomas and Rohwer in Slavin (1991), which stated that the learning effectiveness affects the learning outcome.The study also aims to confirm the selfefficacy theory proposed by Bandura (1997) and Walsh in Salkind (2008) that self-efficacy influences on learning outcomes.This study uses a quantitative approach.The population in this study is the students of Accounting Department, Faculty of Economics, Universitas Negeri Malang (State University of Malang) who are taking intermediate financial accounting 1 on the odd semester of 2015/2016 academic year with 155 students as samples.The findings in this study show that the learning effectiveness and self-efficacy have positive and significant impact on intermediate financial accounting 1 learning outcomes.Other findings also show that the learning students' effectiveness and self-efficacy also have a relationship with the background of the majors on the level of previous education.The suggestions which can be given on the results of this study are: (1) for the lecturers at the Department of Accounting, Faculty of Economics State University of Malang should be able to understand and design learning that can foster an effective way of learning and growing selfefficacy in one self; (2) for students majoring in Accounting at Faculty of Economics, Universitas Negeri Malang should continue to improve the way of learning and growing level of confidence in one self; and (3) for further research is recommended using other variables that have not been studied as learning style, intelligence, and career interests, as well as using a qualitative approach on the phenomenon that can dig deeper and detail associated with improved learning outcomes of accounting.

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