THE EFFECT OF LOCUS OF CONTROL, STUDENTS PERCEPTIONS OF TEACHER TEACHING METHODS AND PARENTS CONCERN TOWARD ACCOUNTING LEARNING ACHIEVEMENT

This research aimed to know the effect of Locus of Control, Students Perceptions of Teacher Teaching Methods and Parents Concern toward Accounting Learning Achievement. Subject of this research was students of XI IPS SMA Negeri 2 Sleman Academic Year 2016/2017 about 63. Data collection was carried out by documentation and questionnaire. Test of analysis consist of linearity test, multicollinearity test, simple regression test (hypothesis 1,2 and 3) and multiple regression test (hypothesis 4). Research results: 1) there was a positive effect of Locus of Control toward Accounting Learning Achievement, 2) there was a positive effect of Student Perceptions of Teacher Teaching Methods toward Accounting Learning Achievement, 3) there was a positive effect of Parents Concern toward Accounting Learning Achievement ,4) there was a positive effect of Locus of Control, Student Perceptions of Teacher Teaching Methods and Parents Concern toward Accounting Learning Achievement.


INTRODUCTION
Education is a long-term investment that is very profitable. In every country, education is one aspect of that is the responsibility and it requires special attention in handling the repairmen and development. Through the Ministry of Education and Culture, Indonesia continoues to make various changes and revamp the education system, among others, with an increase in physical infrastructure, quality of teacher, the pattern of learning approaches, renewal and development of media education, curriculum development and business-other relevant businesses.
Education is an effort and which is planned to create an atmosphere of learning and its process, so that students actively develop their potential have the spiritual power of religion, self-control, personality, intelligence, character and skills required student's self and the community, state and nation (Hasbullah, 2005: 147).
The learning process is always followed by the interaction that occurs within the learning between teachers and students. This means that the quality of education in relation to the attainment depends on how the learning process experienced by students. The school as an educational institution can measure the success of the learning process through learning achievement. They include all existing subjects. One of these subjects are Accounting Learning Achievement. brought to you by CORE View metadata, citation and similar papers at core.ac.uk provided by Lumbung Pustaka UNY (UNY Repository) The student's achievement is a level of capabilities that have been achieved after participating in the learning process in time, for example to changes in behavior, skills and knowledge which will be measured, assessed and embodied in a number or statement. They can be measured by the achievement of students in mastering the learning goals through the passing grade, that is established in accordance with the rules applicable curriculum. Factors are affecting the achievement of student learning can arise from internal and external factors (Slameto, 2010:54).
Internal factors are factors come from the students that include physiological and psychological factors. Physiological factors are factors related to the physical condition of the students during the accounting subjects or when doing on the problems of daily tests or examinations of accounting. The psychological factors include intelligence, concern, interest, aptitude, motivation, and readiness of students in learning the material accounting. The external factors consist of a family environment, school environment, and the social environment around students.
Based on observations that had been conducted during observation that began on july 15th to September 15th 2016 showed that students of class XI IPS SMA Negeri 2 Sleman had a low accounting learning achievement. They were observed from the accounting value of the middle semester exam amounted to 53.17% that did not reach the predeterminded value of the the passing grade is 75. These students had difficulties in understanding the accounting material presented by the teacher in the classroom that affect the accounting material presented by the teacher in the classroom that affect the achievement of the Learning Achievement in Accounting.
Some of the things, including internal factors in the student whom are Locus of Control, which is a concept that shows the indvidual's believes about the success and failures comes from within him or herself. Conversely, someone with external Locus of Control less like trying because they believe that the success and failures are determined by fate, luck or the things that come from outside himself (Stephen P. Robbins and Timothy A. Judge, 2008: 138).
Based on the observations and interviews to every student in class it seems the condition of class XI IPS SMA N 2 Sleman has External Locus of Control type, because most of the students thought that the accounting subjects are difficult to learn. Therefore, it makes them feel useless even though they have been trying to learn. Moreover, it also decreases student's confidence did an accounting exam and they just guess the answer. Students had low initiative to understand about accounting subject, because students never borrow an accounting book in library to increase knowledge about accounting subject, only 2 person of 63 students who borrow or had accounting book, and lazy to found the material on internet, so only worksheet for students that they had.
In addition, the factors that affect the achievement learning is Student Perceptions of Teacher Teaching Methods. It is the student's brain ability to translate and interpret the incoming stimulus in the sensory organs to the teacher's teaching methods is used during the learning process.
Teacher teaching methods are ways in learning process to obtain optimum results. They need to be owned by an educator, because the success of the process of teaching of accounting is depending on how teacher teach. Using the methods of teaching in the learning process will make a different perception in students.
Based on the observation, students who had positive perceptions about their teacher's teaching methods were tends to be more appreciative that were expresses in the form of compliance with the rules, serious in following the teaching and learning process and active during the process of learning. Meanwhile the students with negative perceptions of the teaching methods would tend to felt bored in classroom and lazy to follow the lessons shown by chat with other friends, played a mobile phone, slept and did other activities outside the learning activities in the classroom, so the teachers must select the appropriate teaching methods.
Affecting factors student's learning achievement are parents' concern, with rigorous concern of the parents, the children become more controlled and have their own encouragement to achieve the better achievement. Lack of concern from parent is causing of negative effects their life. For example, when the parent are too busy with work, no matter what children do, never pay attention to children along with others, how was their school, what school equipment they need or still inadequate, how is her or him learning achievement and others.
The results obtained by researcher during observations in two months shows that there were still had some students who did not have the equipment for their study, they borrow their friend that obstruct their learning process. The students' lateness happened almost every day as recorded on the teachers' attendance.
Based on the interview with students, parents were seldom asked about how was their school, seldom remind them for going to school on time, never to ask about their school equipment they need or still inadequate. Based on the description, it can be identified that children were less parent's attention would experience, laziness, indifference and lack of motivation or interest in learning. The parents' attention was the most important in determining of learning achievement, in this research Accounting Learning Achievement.

RESEARCH METHOD
This research was ex post-facto research, because the data obtained was data results from the events that have taken place. This research has two variables, there are independent variable consists of Locus of Control, Student Perceptions of Teacher Teaching Methods and Parents Concern, while the dependent variable is Accounting Learning Achievement.
The time of research was July 2016 until January 2017 consist of planning, research and reporting. This subject of this research was all students class of XI IPS SMA Negeri 2 Sleman Academic 2016/2017 The procedure of this research use questionnaire to obtain data on Locus of Control, Student Perceptions of Teacher Teaching Methods and Parents Concern and use documentation to obtain data on the number of students, an overview of the school and the data Accounting Learning Achievement of daily test, midterm and final exam in this semester.
Instruments in this research use students of XI IPS SMA N 1 Ngaglik Academic Year 2016/2017 which number 30 students. Test of instruments consist of Validity test and Reliability test. Test of data analysis considered of linearity test multicolleanarity test, simple regression (hypothesis 1,2 and 3) and multiple regression test (hypothesis 4).

Data Descriptions 1. Accounting Learning Achievement
Identification of a tendency to know students are pass or not pass of Accounting Learning Achievement, in this research uses the value of the passing grade. The equation that regression coefficient is a positive value of 0.079. It means that if the value of Locus of Control (X1) increase, then the Accounting Learning Achievement (Y) increase by 0.079. Locus of control is capable of influencing 26.7% changes in the Accounting Learning Achievement This shows there are still 73.3% of the factors or other variables that may affect the accounting learning achievement. Therefore, t value is higher than t table (4.175 > 2.001), so the Locus of Control influent toward accounting learning achievement and the hypothesis is acceptable.

There is a positive effect of Student Perceptions of Teacher Teaching Methods toward
Accounting Learning Achievement Summary of the results of second hypothesis can be seen in the following table : The equation shows that the regression coefficient is positive value of 0.040 meaning if the value of Student Perceptions of Teacher Teaching Methods (X2) increase, then the Accounting Learning Achievement (Y) increase by 0.040. Student Perceptions of Teacher Teaching Methods is capable of influencing 16.8% changes in the Accounting Learning Achievement. This shows that there are still 83.2% of the factors or other variables that may affect the accounting learning achievement. Therefore, tvalue is higher than ttable (3.510 >2.001), so the Student Perceptions of Teacher Teaching Methods influent toward accounting learning achievement and the hypothesis is acceptable. 3. There is a positive effect of Parents Concern toward Accounting Learning Achievement Summary of the results of the third hypothesis can be seen in the following table The equation shows that the regression coefficient is positive value. The coefficient X1 is 0.060 meaning if the value of Locus of Control (X1) increase 1 point, then the value of Accounting Learning Achievement (Y) will be increased by 0.060 points, assuming the X2 and X3 fixed. The coefficient of X2 amounted to 0.031 is meaning when Student Perceptions of Teacher Teaching Methods (X2) increase 1 point, then the value added Accounting Learning Achievement (Y) will be increased by 0.031 assuming X1 and X3 fixed. The coefficient of X3 is 0.023 means that when the Parents Concern (X3) increase 1 point, then the value added Accounting Learning Achievement (Y) is 0.023 points assuming the X1 and X2 fixed.
The value is 40.9% changes Accounting Learning Achievement (Y), Student Perceptions of Teacher Teaching Methods (X2) and Parents Concern (X3) whereas 59.1% described other variables not examined in this research. Therefore, Fvalue is higher than Ftable (15.304 > 2.761), so Locus of Control, Student Perceptions of Teacher Teaching Methods and Parents Concern together influent toward Accounting Learning Achievement and the fourth hypothesis is acceptable.
Based on the results of the multiple regression analysis, it is known the relative and effective contribution of each independent variable consist of Locus of Control, Student Perceptions of Teacher Teaching Methods and Parants Concern toward Accounting Learning Achievement The magnitude of the relative and effective contributions can be seen in the following table: