PENGARUH PERSEPSI SISWA MENGENAI KOMPETENSI GURU TERHADAP PRESTASI BELAJAR MATA PELAJARAN AKUNTANSI JASA DAN DAGANG MELALUI MOTIVASI BELAJAR SEBAGAI VARIABEL INTERVENING

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Penelitian ini bertujuan untuk menganalisis pengaruh langsung persepsi siswa mengenai kompetensi guru terhadap prestasi belajar mata pelajaran akuntansi jasa dan dagang maupun melalui motivasi belajar, menganalisis pengaruh motivasi belajar terhadap prestasi belajar mata pelajaran akuntansi jasa dan dagang, dan menganalisis pengaruh persepsi siswa mengenai kompetensi guru terhadap motivasi belajar. Populasi penelitian ini adalah seluruh siswa kelas XI Akuntansi SMK PGRI Batang tahun ajaran 2014/2015 yang berjumlah 113 siswa. Jumlah sampel sebanyak 88 siswa yang diambil menggunakan teknik nonprobability sampling dengan sampling kuota. Metode pengumpulan data menggunakan dokumentasi dan angket. Analisis data menggunakan analisis deskriptif persentase dan analisis jalur serta uji sobel. Hasil penelitian menunjukkan bahwa terdapat pengaruh secara signifikan persepsi siswa mengenai kompetensi guru terhadap prestasi belajar mata pelajaran akuntansi jasa dan dagang sebesar 9,5%, terdapat pengaruh secara signifikan motivasi belajar terhadap prestasi belajar mata pelajaran akuntansi jasa dan dagang sebesar 24,3%, terdapat pengaruh secara signifikan persepsi siswa mengenai kompetensi guru terhadap motivasi belajar sebesar 14,2%, dan terdapat pengaruh secara signifikan persepsi siswa mengenai kompetensi guru terhadap prestasi belajar mata pelajaran akuntansi jasa dan dagang melalui motivasi belajar sebagai variabel intervening sebesar 3,5%. Kesimpulan dari penelitian ini menunjukkan bahwa terdapat pengaruh langsung persepsi siswa mengenai kompetensi guru terhadap prestasi belajar mata pelajaran akuntansi jasa dan dagang maupun melalui motivasi belajar. Selanjutnya terdapat pengaruh motivasi belajar terhadap prestasi belajar mata pelajaran akuntansi jasa dan dagang, serta terdapat pengaruh persepsi siswa mengenai kompetensi guru terhadap motivasi belajar. Saran yang diberikan dalam penelitian ini adalah guru harus meningkatkan kompetensi yang dimiliki dan siswa harus meningkatkan motivasi belajar di dalam dirinya. This study aimed to examine to analyze the direct influence perceptions of students about teacher competence on learning achievement in services and trades accounting subject and through the learning motivation, to analyze the effect of learning motivation on learning achievement in services and trades accounting subject, and to analyze the effect on the students' perception of teacher competence on learning motivation. Population in this study was all class XI student of Accounting at SMK PGRI Batang in the academic year of 2014/2015 with 113 students. Sample in this study are 88 students. This study used nonprobability sampling technique with sampling kuota. Methods of data collection used documentation and questionnaires. The data analysis used descriptive analysis and path analysis percentage and sobel test. The results showed that there was a significant influence between students' perceptions about the competence of the teacher to the student achievement in accounting services and trade subject as 9,5%, there was a significant influence on learning motivation toward learning achievement in accounting services and trade subject as 24,3%, there was a significant influence between students’ perceptions to the teacher competence on learning motivation as 14,2%, and there was significant influence between teachers' perceptions of students to the competence of learning achievement and accounting services and trade subject through the learning motivation as intervening variable as 3,5%. The conclusion of this study showed that there was a significant influence between students' perceptions about the competence of the teacher to the student achievement in accounting services and trade subject and through the learning motivation, there was a significant influence on learning motivation toward learning achievement in accounting services and trade subject, and there was a significant influence between students’ perceptions to the teacher competence on learning motivation. The suggestion in this study are teachers should improve their competence on systematic and students should have the strong motivation in his self.