The Comparative Analysis of Personality and Beliefs About Knowledge Towards Academic Performance at Three Levels Accreditation of Universities in Indonesia : Evidence from Accounting Students in Indonesia

摘要

The development of the accountancy profession in Indonesia is not as fast as other Southeast Asian countries.. Accounting graduates should be able to fill in the accountancy profession but a little interested. This problem started out of the process of accounting education especially output of the learning process namely Academic Performance.. The objective of the study is to investigate the comparative influence of personality and beliefs about knowledge on Academic Performance among on accounting student in Indonesia. The participants of this research were 750 Indonesian accounting students at three level accreditation. Data were analyzed with Regression and path analysis to examine the relationship among the variables. The result showed that personality influenced the academic performance at level B accreditation and beliefs about knowledge influenced the Academic Performance at level A accreditation, and the two of independent influenced the Academic performance at level C accreditation. Furthermore, accounting students at C accreditation university has the largest influence of personality towards Academic Performance. In the other hand, accounting students at A accreditation university has the largest influence of beliefs about knowledge towards Academic Performance . These findings will contribute to the literary education of accounting in which psychological factors required for accounting students to get academic performance best in their studies. Next when they, they were more competent, willing and interested to join the accounting profession.