Analisis Implementasi Mata Kuliah Teori Kewirausahaan Dan Praktik Kewirausahaan Dalam Menumbuhkan Jiwa Berwirausaha Mahasiswa Pendidikan Akuntansi Angkatan 2015/2016 Universitas Muhammadiyah Surakarta

The purpose of this study are: 1) Know the effect of application of the eye lectures entrepreneurship theory in growing entrepreneurship student spirit Accounting Education Force 2015 University of Muhammadiyah Surakarta. 2) Know the effect of applying entrepreneurship practice courses in fostering the entrepreneurship spirit of Accounting Force student education 2015 University of Muhammadiyah Surakarta. 3) Know the effect of implementation entrepreneurship theory courses and entrepreneurship practices in growing entrepreneurial spirit of Accounting Education student of 2015 University Force Muhammadiyah Surakarta. This research includes the kind of quantitative associative research with with drawing conclusions through statistical methods. Population in this study is 224 a student of class of 2015 Accounting Education FKIP University Muhammadiyah Surakarta, samples taken as many as 135 students with proportional random sampling. Required data is obtained through questionnaires and documentation. Questionnaire previously tested and tested for validity as well as tested reliability. Data analysis technique used is regression analysis linear multiple, t test, F test, and relative and effective donation. The result of regression analysis obtained the regression line equation: Y = 11,538 + 0.374 X1 + 0.215 X2. The equation shows that the soul is entrepreneur influenced by the theory of entrepreneurship and entrepreneurial practice. Conclusion taken are: 1) The theory of entrepreneurship to entrepreneurship spirit can be accepted. This is based on multiple linear regression analysis (t test) known that thitung> ttable, 5,428 > 1,960 and significance value < 0,05, that is 0,000 with a relative contribution of 82% and an effective contribution of 40.3%. 2) Practice entrepreneurship to the soul of entrepreneurship is acceptable. It is based multiple linear regression analysis (t test) is known that thitung> ttabel, that is 2,701 > 1.960 and the significance value <0.05, ie 0,008 with a relative contribution of 18% and effective contribution of 8.8%. 3) Theory of entrepreneurship and practice entrepreneurship to entrepreneurship spirit is acceptable. It is based analysis of double linear regression variance (F test) is known that Fcount > Ftable, that is 17,400 > 3,000 and significance value < 0,05, that is 0.000. 4) Coefficient of determination (R2) of 0.491 indicates that the magnitude of the influence of entrepreneurial theory and entrepreneurship practice to entrepreneurship spirit is 49,1%, while the rest is influenced by other variables