THE EFFECT OF ACADEMIC PROCRASTINATION ON THE ACCOUNTING LEARNING ACHIEVEMENT USING SELF-EFFICACY AS MODERATING VARIABLE AT SMK YPKK 1 SLEMAN

Abstract

This research has two objectives. First, it is aimed to determine the effect of Academic Procrastination on the Accounting Learning Achievement in Accounting Study Program at grade X of SMK YPKK 1 Sleman academic year of 2014/2015. Second, it is amied to determine the effect of Academic Procrastination on the Accounting Learning Achievement through Self-efficacy as moderating variable in Accounting Study Program at grade X of SMK YPKK 1 Sleman academic year of 2014/2015

The population in this study was the students in Study Program at grade X of SMK YPKK 1 Sleman consists of 54 students. Data collection in this research were Questionnaire and Documentation. The questionnaires consisted of academic procrastination and self-efficacy instruments while the documentation was used to obtain Accounting Learning Achievement data.

Research results showed that: (1) There is a significant negative effect of Academic Procrastination on the Accounting Learning Achievement in Accounting Study Program at grade X of SMK YPKK 1 academic year of 2014/2015, with rx1y = 0.575; r2x1y = 0.331; t-count -5.068 > t-table and sig 0.000 < 0.05;  (2) There is significant negative effect of Academic Procrastination on the Accounting Learning Achievement through Self-efficacy as moderating variable in Accounting Study Program at grade X of SMK YPKK 1 academic year of 2014/2015, with rx1y = 0.699; r2x1y = 0.489; t-count -2.030 > t-table and sig 0.048 < 0.050.

Keywords: Accounting Learning Achievement, Academic Procrastination, Self-efficacy