The Effect of Accounting Laboratory Facilities on Computer Accounting Learning Outcomes (Myob) for Vocational High School Students

Abstract

The purpose of this study was to determine the effect of accounting laboratory facilities on accounting computer learning outcomes (MYOB) for class XI Accounting students at SMK Negeri 1 Makassar. The results of this study using descriptive analysis of the percentage of accounting laboratory facilities obtained an average actual score of 83 percent and are in the good category. And computer accounting learning outcomes (MYOB) get an average of 85 and are in the good category. The simple linear regression equation model obtained Y = 72,904 + 0.148X, which means that for every addition of 1 unit of accounting laboratory facility, the learning outcomes experience an addition of 1 unit. From the results of the pearson product moment correlation analysis, a correlation coefficient of 0.142 was obtained and it was in a very low category. While the results of the analysis of the coefficient of determination obtained a value of r2 = 0.020, this means that the effect of accounting laboratory facilities on accounting computer learning outcomes (MYOB) is only 2% and the remaining 98% is influenced by other factors. While the results of the t-test obtained a significance value of 0.279> 0.05, which means that the accounting laboratory facilities did not have a significant effect on computer accounting learning outcomes (MYOB), thus the hypothesis in this study was rejected.