Exploring the Determinants Factors on Learning Environment within Accounting Field

Abstract

The learning environment is one of the factors contributing to academic achievement whether at primary school, secondary school or Higher Institution level. Thus, studies related to internal and external factors related to the learning environment are the focus of researchers from within and outside the country. However, does the influence of this learning environment also affect the students' achievement in the subjects of accounting principle? Thus, this study was conducted to examine the relationship between the components of the learning environment and the performance of students in the subjects of accounting principles. This study is conducted by employing correlation research method of 19 samples of studies that were form four accounting class students for subjects of accounting principle at Sekolah Menengah Kebangsaan Bukit Lima, Sibu, Sarawak. The descriptive statistics and Pearson Correlation test used in the studies. The finding shows that there was a significant relationship on moderate relationship strength (r = - 0.562, p < 0.012) between attitude factors and student performance. Research about learning environment factors will contribute more on scholar literature by recommendation of further studies is to increase the sample of studies, and to take a longer implementation period so that the findings are more relevant and comprehensive.