Pengaruh Motivasi Belajar, Efikasi Diri, dan Dukungan Guru Terhadap Hasil Belajar Akuntansi Siswa Kelas X SMK Negeri 1 Medan dengan Gender Sebagai Variabel Moderating

Abstract

Student learning outcomes in accounting are influenced by various internal and external factors, including learning motivation, self-efficacy, and teacher support. Preliminary observations at SMK Negeri 1 Medan indicated that the accounting learning outcomes of tenth-grade students had not fully achieved the school’s learning achievement standard. This study aimed to analyze the effects of learning motivation, self-efficacy, and teacher support on accounting learning outcomes and to examine the moderating role of gender in these relationships. This research employed a quantitative approach with an ex post facto design. The population consisted of 143 tenth-grade students of the Accounting and Financial Institution Program at SMK Negeri 1 Medan in the 2025/2026 academic year. A sample of 105 students was selected using proportionate stratified random sampling. Data were collected through questionnaires and documentation of students’ midterm examination scores. Questionnaire data were transformed using the Method of Successive Interval and analyzed using multiple linear regression and Moderated Regression Analysis with IBM SPSS version 26. The results showed that learning motivation, self-efficacy, and teacher support had positive and significant effects on accounting learning outcomes. Teacher support showed the strongest contribution among the three predictors. However, gender did not moderate the effects of learning motivation, self-efficacy, or teacher support on accounting learning outcomes. The study concludes that strengthening students’ motivation, self-efficacy, and teacher support is important for improving accounting learning outcomes, while gender does not significantly alter these relationships. The findings imply that accounting instruction should provide equitable motivational, instructional, and emotional support for male and female students.