PENGARUH PERSEPSI SISWA TENTANG KUALITAS PELAYANAN AKADEMIK DAN PROFESIONALISME GURU AKUNTANSI TERHADAP PRESTASI BELAJAR AKUNTANSI

ABSTRAKTujuan penelitian ini adalah untuk mengetahui pengaruh: (1) persepsi siswa tentang kualitas pelayanan akademik terhadap prestasi belajar akuntansi, (2) persepsi siswa tentang profesionalisme guru akuntansi terhadap prestasi belajar akuntansi dan (3) persepsi siswa tentang kualitas pelayanan akademik dan profesionalisme guru akuntansi terhadap prestasi belajar akuntansi.Penelitian ini merupakan jenis penelitian deskriptif kuantitatif dengan pendekatan korelasional. Populasi dalam penelitian ini adalah seluruh siswa kelas X, XI dan XII Bidang Keahlian Akuntansi SMK Batik 2 Surakarta. Teknik pengambilan sampel yang digunakan adalah proportional stratified random sampling. Jumlah sampel dalam penelitian ini adalah 117 siswa. Teknik pengumpulan data yang digunakan adalah kuesioner dengan skala likert dan dokumentasi. Teknik analisis data yang digunakan adalah analisis regresi linear ganda.Hasil dari penelitian ini menunjukkan bahwa: (1) persepsi siswa tentang kualitas pelayanan akademik berpengaruh positif terhadap prestasi belajar akuntansi dengan nilai koefisien regresi sebesar 0,472 dengan nilai probabilitas 0,000 (p<0,05), (2) persepsi siswa tentang profesionalisme guru akuntansi berpengaruh positif terhadap prestasi belajar akuntansi dengan nilai koefisien regresi sebesar 0,478 dengan nilai probabilitas 0,000 (p< 0,05) dan (3) persepsi siswa tentang kualitas pelayanan akademik dan profesionalisme guru akuntansi berpengaruh positif terhadap prestasi belajar akuntansi dengan hasil uji F sebesar 21,818 dengan nilai probabilitas 0,000 (p<0,05). Adapun nilai R square sebesar 0,277, dengan demikian variasi di dalam variabel prestasi belajar akuntansi ditentukan oleh variabel persepsi siswa tentang kualitas pelayanan akademik dan persepsi siswa tentang profesionalisme guru akuntansi sebesar 27,7% dengan model persamaan regresi linear ganda yakni Y = -1,183 + 0,895 X1 + 0,566 X2.Kata Kunci: Persepsi Siswa, Kualitas Pelayanan Akademik, Profesionalisme Guru, Prestasi Belajar Akuntansi.ABSTRACTThe objectives of this research are to investigate: (1) the influence of the students’ perception of academic service quality on their learning achievement in Accounting; (2) the influence of the students’ perception of Accounting teachers’ professionalism on their learning achievement in Accounting; and (3) the influence of the students’ perception of academic service quality and Accounting teachers’ professionalism on their learning achievement in Accounting.This research used the descriptive quantitative correlational method. Its population was all of the students in Grades X, XI and XII of Accounting Expertise Department of Vocational High School 2 of Surakarta. Its samples were taken by using the proportional stratified random sampling technique, and consisted of 117 students. The data of research were collected through questionnaire with the Likert scale and documentation. They were analyzed by using the multiple regression technique of analysis.The results of research are as follows: (1) the students’ perception of academic service quality has a positive influence on their learning achievement in Accounting as indicated by the regression coefficient value of 0.472 with the probability value = 0.000 (p<0.05); (2) the students’ perception of Accounting teachers’ professionalism has a positive influence on their learning achievement as shown by the regression coefficient value of 0.478 with the probability value of 0,000 (p< 0.05); and (3) the students’ perception of academic service quality and Accounting teachers’ professionalism has a positive influence on their learning achievement in Accounting as pointed out by the value of F test = 21.818 with the probability value = 0.000 (p<0.05). The value of R square is 0.277, meaning that the variation of variables of the learning achievement in Accounting is determined by the variable of the students’ perception of academic service quality and Accounting teachers’ professionalism as much as 27.7% with the multiple regression equation model of Y = -1.183 + 0.895 X1 + 0.566 X2.Keywords: Students’ perception, academic service quality, teachers’ professionalism, and learning achievement in Accounting