PENGARUH PENERAPAN NILAI ANTIKORUPSI DAN MODEL PEMBELAJARAN PROBLEM BASED LEARNING KOMBINASI PEER TUTOR TERHADAP PRESTASI BELAJAR AKUNTANSI

Abstract

Abstract

The aims of this study were: (1) the difference in the effect of the PBL model with Peer Tutor on the accounting learning achievement; (2) the difference in the effect of the internalization of anti-corruption values on the accounting learning achievement; and (3) the interactional effect between the learning model and internalization of anti-corruption values on the accounting learning achievement. This study used experimental method with 2x2 factorial design so that four learning groups were formed. The data were analyzed with Two-Way Anava test with unequal cell frequency. The result of this study showed that: (1) there was a difference in the effect of the PBL model with Peer Tutor on the accounting learning achievement  ; (2) there was a difference in the effect of the internalization of anti-corruption values on the accounting learning achievement ; and (3) there was interactional effect between the learning model and internalization of anti-corruption values on the accounting learning achievement . Students treated with PBL model with Peer Tutor internalized with anti-corruption values obtained an average group score of 82.56, resulting better learning achievement compared to those treated with PBL model internalized with anti-corruption values (82.53), PBL model with Peer Tutor (77.52), and PBL model without internalizing anti-corruption values (59.01).

Keywords: Problem Based Learning, Peer Tutor, Anti-corruption Values, Accounting Learning Achievement

Abstrak

Penelitian ini bertujuan untuk menguji: (1) perbedaan pengaruh model pembelajaran pembelajaran Problem Based Learning (PBL) kombinasi Peer Tutor dan PBL terhadap prestasi belajar akuntansi; (2) perbedaan pengaruh internalisasi nilai antikorupsi terhadap prestasi belajar akuntansi; dan (3) perbedaan interaksi antara model pembelajaran dan internalisasi nilai antikorupsi terhadap prestasi belajar akuntansi. Penelitian ini menggunakan metode eksperimen dengan desain faktorial 2x2 sehingga terbentuk empat grup pembelajaran. Teknik analisis data menggunakan uji Anava Dua Jalan dengan frekuensi sel tak sama. Hasil penelitian menunjukkan bahwa: (1) terdapat perbedaan pengaruh penerapan model pembelajaran PBL kombinasi Peer Tutor dan PBL terhadap prestasi belajar akuntansi ; (2) terdapat perbedaan pengaruh internalisasi nilai antikorupsi terhadap prestasi belajar akuntansi ; dan (3) terdapat pengaruh interaksi antara model pembelajaran dan internalisasi nilai antikorupsi terhadap prestasi belajar akuntansi  . Siswa yang diberikan perlakuan model PBL kombinasi Peer Tutor memperoleh nilai rata-rata grup sebesar 82,56 memberikan prestasi belajar akuntansi lebih baik dibandingkan model PBL terinternalisasi nilai antikorupsi sebesar 82,53, model PBL kombinasi Peer Tutor sebesar 77,52, dan model PBL sebesar 59,01 tanpa internalisasi nilai antikorupsi.

Kata kunci: Problem Based Learning, Peer Tutor, Nilai Antikorupsi, Prestasi Belajar Akuntansi