Proceedings of the International Conference on Strategic Issues of Economics, Business and, Education (ICoSIEBE 2020)

The Effect of Internationalization and Learning Orientation on the Quality of Accounting Learning with Self-Direct Learning as a Moderating Variable

Authors
Firda Nurhidayati, Dwi Puji Astuti
Corresponding Author
Dwi Puji Astuti
Available Online 22 February 2021.
DOI
10.2991/aebmr.k.210220.006How to use a DOI?
Keywords
Internationalization, Learning Orientation, Self-Direct Learning, Learning Quality
Abstract

This research aims to find out the influence of internationalization, learning orientation on the quality of learning. As well as the role of self-direct learning variables as moderation variables to strengthen the influence of digital literacy variable, internationalization, learning orientation to the quality of learning. The population in this study was accounting education students from 2016 to 2019. This population is selected using purposively. The data required in this study is primary data obtained through a closed interview, observation, and questionnaire techniques. Data analysis techniques use descriptive analysis and moderation regression with absolute difference tests. The results showed that internationalization has no effect on any variable the quality of learning, learning orientation affects the quality of learning and the introduction of self-direct learning variables as moderation variables are not able to strengthen the positive and significant influence on the quality of learning. The advice in this study is for future research to develop other independent variables that are likely to affect the quality of learning. Besides, the next study is to increase the number of respondents for the next study. Advice for students that orientation as an effort to improve internationalization related to improving the quality of learning of students of accounting education department class 2016-2019 UNNES needs to be improved.

Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the International Conference on Strategic Issues of Economics, Business and, Education (ICoSIEBE 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
22 February 2021
ISBN
10.2991/aebmr.k.210220.006
ISSN
2352-5428
DOI
10.2991/aebmr.k.210220.006How to use a DOI?
Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Firda Nurhidayati
AU  - Dwi Puji Astuti
PY  - 2021
DA  - 2021/02/22
TI  - The Effect of Internationalization and Learning Orientation on the Quality of Accounting Learning with Self-Direct Learning as a Moderating Variable
BT  - Proceedings of the International Conference on Strategic Issues of Economics, Business and, Education (ICoSIEBE 2020)
PB  - Atlantis Press
SP  - 30
EP  - 33
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210220.006
DO  - 10.2991/aebmr.k.210220.006
ID  - Nurhidayati2021
ER  -