Pengaruh Preferensi Mahasiswa Akuntansi terhadap Pengetahuan dan Kinerja Mahasiswa

Previous empirical research was investigating about the difference beliefs and knowledge influencing student’s performance. This study investigates whether accounting students’s preference to knowledge and student’s performance in order to increase student’s ability to act profesionally in the future. The research design was survey method with using purposive sampling technique, there were 190 accounting students as the respondents. The questionnaires were sent by snowballs method in Riau University (Unri), Islamic State University (UIN), and Islamic Riau University (UIR) Data analysis to test hypothesis is done with multiple linear regression analysis. This research results show that: (1) accounting student’s preference towards knowledge and student’s performance is valid and reliabel as research instruments, only uncertain knowledge is unreliabel, (2) the whole of variables do not effect student’s performance on multiple choice and essay test. It’s opposite with previous research, that shows uncertain knowledge, the complex knowledge, and the unlimited capacity affect student’s performance on essay test positively