The Impact of Lecturer Teaching Competences and Learning Facilities on Sustainable Understanding of Financial Report Analysis in Higher Education

Abstract

ABSTRACT

This study seeks to determine the influence of lecturers' teaching competence and learning facilities on understanding financial report analysis courses. This research also uses quantitative association and description methods to find causal relationships or influences between variables. The population of this research was 90 students who had taken the Financial Report Analysis course using a Likert scale-based questionnaire as a tool and instrument, then descriptive statistics and multiple linear regression tests to analyze the data obtained. The conclusion of this research was obtained from the results of the t test that the Learning Facilities variable (X2) partially has a significant influence on Subject Understanding (Y) in accounting study program students at Merdeka University Malang. Furthermore, there is a large concurrent influence across learning facilities on subject understanding. In the F test, there is also a significant simultaneous influence between the lecturer's teaching competence and learning facilities on course understanding. From the various tests mentioned above, the conclusion of this research proves that the variables Lecturer Teaching Competency (X1) and Learning Facilities (X2) have an influence on Subject Understanding (Y) by 63.4% and are influenced by other variables by 36.6%. So, there is a partial significant influence between lecturers' teaching competence on understanding financial report analysis courses in the accounting study program at Merdeka University, Malang.

Keywords: Lecturer Teaching Competence, Sustainablity of Learning Facilities, understanding financial report analysis