The Influence of Learning Styles on Learning Difficulties of Grade Ten Students of the Accounting Expertise Program at Vocational High Schools

Abstract

This study aims to determine the effect of learning styles on learning difficulties of class X students in the accounting expertise program at SMK Negeri 1 Makassar. The variables in this study are learning style as the independent variable and learning difficulties as the dependent variable. The population in this study were all students of class X accounting expertise program at SMK Negeri 1 Makassar. The sampling technique used the proportionate stratified random sampling technique, samples from The population was selected randomly and proportionally with a sample of 60 students. Data collection techniques used are questionnaires and documentation. The data analysis technique used is descriptive analysis of persentages, instrument testing, and hypothesis testing. Based on the data analysis that has been carried out, the results of a descriptive analysis of learning styles are 70% which are classified as high and learning difficulties are 43,8% which are classified as moderate. The results of simple linear regression analysis obtained by the equation model Y = 74,876 - 0,446X, which means that each addition of 1 unit learning style, the learning difficulty decreases 0,446. From the results of the analysis of the coefficient of determination (r2), the value of r2 = 0.195, which means that learning style has an influence on learning difficulties of 19.5% and the remaining 80.5% is influenced by other factors. Meanwhile, based on the results of the pearson product moment correlation analysis, the correlation coefficient is -0.441 and is in the moderate category which means that there is a moderate relationship between learning styles and learning difficulties for students of class X accounting expertise program at SMK Negeri 1 Makassar.