PENGARUH MINAT DAN MOTIVASI BELAJAR TERHADAP HASIL BELAJAR AKUNTANSI PADA MATERI LAPORAN LABA RUGI SISWA KELAS X AKUNTANSI SMK NEGERI 1 SIBOLGA

Abstract

ABSTRACT

            This study aims to know whether there is a significant influence of interest and motivation on students’ accounting achievement on the topic profit and lossstatement at the tenth grade students of accounting major of SMK Negeri 1 Sibolga. The research was conducted by using descriptive method with the sample was 36 students and they were taken by using purposive sampling technique from 72 students. Test and questionnaire were used in collecting the data. Based on descriptive analyzes, it could be found that a) the average ofinterest was 2.13 (good category), (b) the average of motivation was 2.39 (good category), and (3) the average of students’ profit and loss statement achievement was 83.61 (very good category).Furthermore based on inferential statistics by using F_test (SPSS 22) and partial t_test, the result showed (a)there is a significant influence of interest on students’ profit and loss statement achievement, (b) there is a significant influence of motivation on students’ profit and loss statement achievement, and (c) there is a significant influence of interest and motivation simultaneously  on students’ profit and loss statement achievement at the tenth grade students of accounting major of SMK Negeri 1 Sibolga.

Keywords: interest, motivation,profit and loss statement