PENGARUH PERSEPSI SISWA TENTANG KETERAMPILAN MENJELASKAN GURU TERHADAP PEMAHAMAN MATERI AKUNTANSI (Studi Kasus di SMAN 1 Pakusari Semester Genap Tahun Ajaran 2016/2017)
The purpose of this research is to know the significant influence of students perception about explaining skill of the teachers which consists of 6 indicators those are clear, structured, using example, emphasis, interesting and reversal to the understanding of accounting material in SMAN 1 Pakusari. Determining method of research location used Purposive area in SMAN 1 Pakusari, Jember. Determination of respondents in this study used population method and there were 61 students. Data collection method used consists of some methods: questionnaires, interviews, observations and documents. Data analysis used is inferential analysis that is by simple regression line analysis, regression line variance analysis, F test and effectiveness of regression line / coefficient of determination. The results showed that students' perception on the teachers' explaining skill has a significant effect on the understanding of accounting material that is equal to 79.3%, is mean the perception of students on explaining skill given a positive impact to the understanding of accounting material ,while the remaining 20.7% is influenced by other independent variables that are not examined in this study such as the use of learning media, motivation and students learning interest
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