Personal Factors as Determinants of Students^ Perceptions of Accounting Learning Complexity
Ulfa Nurhayani(a*), Haryani Pratiwi Sitompul(b), Weny Nurwendari (b), Rini Herliani (b), Sondang Aida Silalahi (b)

a) Accounting Education Study Program Of Universitas Negeri Medan, Indonesia
b) Faculty Of Economic, Universitas Negeri Medan, Jalan Willem Iskandar Medan Estate

Abstract

This study seeks to explore the relationship between students^ perceptions of the difficulty of accounting courses in the Accounting Education Study Program at Universitas Negeri Medan and their individual characteristics. The individual factors examined include motivation, academic ability, previous learning experiences, and perspectives on accounting classes. Using a quantitative method, the study employed a survey technique by administering questionnaires to 288 students enrolled in accounting classes during the second, fourth, sixth, and eighth semesters. The Partial Least Squares (PLS) approach within the Structural Equation Modeling (SEM) framework was used to analyze the data, utilizing SmartPLS 3.0 software. The findings indicate that all four individual factors significantly influence students^ perceptions of the complexity of accounting courses. These findings provide valuable insights for developing instructional strategies that take into account each student^s unique characteristics to enhance the effectiveness of accounting education.education.

Keywords: personal factors, accounting complexity, motivation, academic ability, learning experience, attitude

Topic: Economics, Social and Early childhood Education