Title:
The Effect of Accounting Lecturers’ Interest in Learning and Professionalism on the Level of Accounting Understanding

Authors:
Leni Anjani, Wukuf Dilvan Rafa, Indonesia

Abstract:

This study aims to analyze the influence of learning interest and professionalism of accounting lecturers on the level of accounting understanding, with students of the Accounting Study Program, Tanjungpura University Pontianak. The type of research used is quantitative research. This study is based on the collection of primary data involving questions in a questionnaire format that is assessed using a Likert scale. The population of this study is all students of the Accounting study program, Faculty of Economics and Business, Tanjungpura University, Pontianak, Class of 2021 and 2022. The study used a sample of 83 students who were selected based on certain criteria, and hypothesis analysis was carried out through multiple linear regression statistical methods and data processing using SPSS 23. The findings of this study show that the interest in learning and professionalism of accounting lecturers which have a significant positive influence affects the level of accounting understanding of students of the Accounting study program, Faculty of Economics and Business, Tanjungpura University, Pontianak.

DOI: https://doi.org/10.51505/IJEBMR.2024.8815