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Determinant of Capital Structure Policy on Infrastructure, Utility and Transportation Companies Yunianto, Yunianto; Subowo, Subowo
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18374

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, ukuran perusahaan, struktur aktiva, growth dan effective tax rate berpengaruh terhadap kebijakan struktur modal. Populasi dalam penelitian ini sebanyak 56 perusahaan infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2015. Berdasarkan metode purposive sampling, diperoleh sampel sebanyak 17 perusahaan dengan 68 unit analisis. Penelitian ini menggunakan statistik deskriptif dan statistik inferensial. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh negatif dan signifikan terhadap struktur modal. Growth dan effective tax rate berpengaruh positif dan signifikan terhadap struktur modal, sedangkan ukuran perusahaan dan struktur aktiva berpengaruh positif namun tidak signifikan terhadap struktur modal. Simpulan dari penelitian ini adalah profitabilitas, growth dan effective tax rate berpengaruh terhadap kebijakan struktur modal. Variabel profitabilitas, ukuran perusahaan, struktur aktiva, growth dan effective tax rate secara simultan berpengaruh terhadap struktur modal. Perusahaan besar dan perusahaan yang memiliki struktur aktiva tinggi lebih memilih menggunakan pendanaan internal berupa laba ditahan dari pada pendanaan eksternal berupa utang. The aim of this research is to analyze the effect of profitability, firm size, asset structure, growth and effective tax rate effect on capital structure policy. The population in this research are 56 infrastructure, utilities and transportation companies listed in Indonesian Stock Exchange (BEI) for the period 2012-2015. Based on purposive sampling method, obtained by a sample 17 companies with 68 unit of analysis. This study uses descriptive statistics and inferential statistics. The results showed that profitability has a negative and significant effect on capital structure. Growth and effective tax rate have positive and significant effect to capital structure, while firm size and asset structure have positive but not significant effect on capital structure. The conclusion of this research is profitability, growth and effective tax rate effect on capital structure policy. Variable profitability, firm size, asset structure, growth and effective tax rate simultaneously affect the capital structure. Large companies and companies with high asset structures prefer to use internal financing in the form of retained earnings rather than external financing of debt.
The Analysis of The Effect of Managerial Ownership, Institutional Ownership, Leverage, and Intellectual Capital on Corporate Performance Herman, Negar Witanto; Subowo, Subowo
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.19422

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh kepemilikan manajerial, kepemilikan institusional, leverage, dan, intellectual capital terhadap kinerja perusahaan. Populasi dalam penelitian ini adalah perusahaan-perusahaan yang masuk ke dalam indeks LQ 45 pada tahun 2011-2014 yang terdiri dari 90 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling yang menghasilkan sampel sebanyak 16 perusahaan. Hasil penelitian menunjukkan bahwa kepemilikan institusional tidak berpengaruh terhadap kinerja perusahaan. Kepemilikan manajerial dan leverage berpengaruh negatif terhadap kinerja perusahaan, sedangkan intellectual capital berpengaruh positif terhadap kinerja perusahaan. Saran untuk penelitian selanjutnya adalah menambah variabel maupun indikator yang sesuai dengan situasi dan kondisi obyek penelitian. The purpose of this research is to analyze the effect of managerial ownership, institutional ownership, leverage, and intellectual capital on corporate performance. The population in this research was the companies that listed into LQ 45 index in 2011 until 2014 consisting of 90 companies. The sampling technique used was purposive sampling method which resulted for 16 companies. Institutional ownership has no effect on the corporate performance. Managerial ownership and leverage have negative effect on the corporate performance, while intellectual capital has positive effect on the corporate performance. The suggestion for further research is add another variable or indicator for further research
The Analysis of Factors Affecting the Profit Response Coefficient Kusuma, Kurnia Intan; Subowo, Subowo
Accounting Analysis Journal Vol 7 No 2 (2018): July 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i2.22188

Abstract

ABSTRAK Tujuan penelitian ini adalah untuk mengetahui dan menganalisis ukuran perusahaan, kesempatan bertumbuh, persistensi laba, risiko sistematik, dan pengungkapan tanggung jawab sosial perusahaan sebagai faktor yang mempengaruhi koefisien respon laba. Populasi dalam penelitian ini adalah perusahan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama 3 tahun berturut-turut dari tahun 2014 sampai dengan tahun 2016 yaitu sebanyak 122 perusahaan. Pemilihan sampel menggunakan metode purposive sampling dan diperoleh sampel penelitian sebanyak 60 unit analisis. Penelitian ini menggunakan data sekunder berupa laporan keuangan, laporan tahunan, harga saham penutupan dan Indeks Harga Saham Gabungan (IHSG). Teknik analisis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa kesempatan bertumbuh, persistensi laba dan pengungkapan tanggung jawab sosial perusahaan berpengaruh positif signifikan terhadap koefisien respon laba sedangkan ukuran perusahaan dan risiko sistematik tidak berpengaruh terhadap koefisien respon laba. Simpulan pada penelitian ini yaitukesempatan bertumbuh dan tingkat persistensi laba yang tinggi serta pengungkapan tanggung jawab sosial yang dilakukan perusahaan dapat meningkatkan respon pasar terhadap publikasi laba. ABSTRACT The purpose of this study is to analyze firm size, growth opportunities, earnings persistence, systematic risk, and corporate social responsibility disclosure as a factors that affecting earnings response coefficient. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) for 3 years consencutively from 2014 until 2016 that was 122 companies. By using purposive sampling method, 60 unit sampels were chosen for sampel in this observation. This study uses secondary data in the form of financial statements, annual reports, closing stock prices and Composite Stock Price Index (CSPI). The analytical technique used multiple linear regression analysis. The results showed that growth opportunity, earnings persistence and corporate social responsibility disclosure have a significant positive effect on earnings response coefficient while firm size and systematic risk does not affect the earnings response coefficient. The conclusions of this research is growth opportunity, earnings persistence and corporate social responsibility disclosure increasing market response when firm published their earnings.
Factors That Influence Capital Structure With Profitability as A Moderating Variable Wardani, Oktavia Mulyatika; Subowo, Subowo
Accounting Analysis Journal Vol 9 No 2 (2020): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i2.30541

Abstract

This study aims to determine the effect of business risk, Fixed Asset Ratio (FAR), and Time Interest Earned (TIE) on capital structure with profitability as a moderating variable. The main theories in this research are trade-off theory and signal theory. The population in this study were 155 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The sample selection used a purposive sampling technique and selected 90 companies with 235 units of analysis. The analysis techniques used descriptive statistical analysis, inferential analysis, and moderated regression analysis (MRA) which processed through IBM SPSS 23. The results show that business risk and time interest earned have a significant negative effect on the capital structure while fixed asset ratio has a significant positive effect on capital structure. Profitability is able to moderate the effect of fixed asset ratios on the capital structure but is not able to moderate the influence of business risk and time interest earned on capital structure. The conclusion of the study is that business risk has a negative effect significant to the capital structure and fixed asset ratio has significant positive effects on capital structure. This can be used as the basis that companies must be careful when raising external funds because it can affect the efficiency and profitability of the company.
The Effect of Firm Size, Profitability, and Leverage on Intellectual Capital Disclosure with Audit Committee as Moderator Septiana, Septiana; Subowo, Subowo
Accounting Analysis Journal Vol 9 No 3 (2020): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i3.42066

Abstract

The study aims to analyze the effect of firm size, profitability, and leverage on intellectual capital disclosure with audit committee as a moderator. The population in this study are banking companies listed on the Indonesia Stock Exchange in 2014-2016 that is 48 companies. The sample was chosen by purposive sampling method with some criteria so that it was obtained 24 companies with 72 analysis units. The data analysis technique used was moderating regression analysis that processed with SPSS 21. The result of this study showed that firm size has a significant positive effect on intellectual capital disclosure, while profitability and leverage have positive effects but insignificant. The audit committee moderates the influence of firm size on intellectual capital disclosure but the audit committee cannot moderate the influence of profitability and leverage on intellectual capital disclosure. The conclusion of this study is large companies and companies that have high debt levels can minimize business risk by disclosing intellectual capital. Keyword: Audit Committee; Firm Size; Intellectual Capital Disclosure; Leverage; Profitability
PENGARUH PRAKTIK KERJA INDUSTRI, PRESTASI AKADEMIK, DAN MOTIVASI KERJA TERHADAP KESIAPAN KERJA SISWA JURUSAN AKUNTANSI KELAS XII SMK NEGERI 1 BREBES TAHUN AJARAN 2013/2014 kurniati, Uun; Subowo, Subowo
Economic Education Analysis Journal Vol 4 No 2 (2015): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh praktik kerja industri, prestasi akademik, dan motivasi kerja terhadap kesiapan kerja siswa  jurusan akuntansi kelas XII SMKN 1 Brebes tahun ajaran 2013/2014. Penelitian ini merupakan penelitian deskriptif kuantitatif. Populasi dalam penelitian ini adalah seluruh siswa kelas XII jurusan akuntansi SMKN 1 Brebes tahun ajaran 2013/2014 yaitu berjumlah 74 siswa. Sampel dalam penelitian ini berjumlah 62 siswa dengan menggunakan teknik random sampling. Teknik pengumpulan data dengan observasi, dokumentasi, dan angket. Teknik analisis data yang digunakan yaitu analisis deskriptif presentase dan analisis statistik inferensial. Hasil penelitian menunjukan adanya pengaruh praktik kerja industri, prestasi akademik, dan motivasi kerja terhadap kesiapan kerja sebesar 61,7%. The purpose of this research are to determine the effect of industrial work practices, academic achievement, and motivation to students majoring in accounting job readiness of student class XII SMKN 1 Brebes Bradford academic year 2013/2014. This research is a quantitative descriptive. The population in this study were all students of class XII SMK 1 Bradford accounting majors academic year 2013/2014 which amounted 74 students. The sample in this study amounted to 62 students by using random sampling techniques. The technique of collecting data through observation, documentation, and questionnaires. The data analysis technique used is the percentage descriptive analysis and inferential statistical analysis. The results showed the influence of the working practices of the industry, academic achievement, and motivation to work readiness of 61.7 %.
PENGARUH PENGENDALIAN DIRI, MOTIVASI, DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI MAHASISWA Aulia, Alien; Subowo, Subowo
Economic Education Analysis Journal Vol 5 No 1 (2016): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

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Populasi penelitian ini adalah 153 mahasiswa Fakultas Ekonomi prodi Pendidikan Ekonomi Akuntansi angkatan tahun 2011. Jumlah sampel yang digunakan sebanyak 111 mahasiswa yang diambil menggunakan rumus Slovin. Pengambilan sampel tiap kelas menggunakan Probability Sampling dengan teknik proporsional random sampling. Pengumpulan data dalam penelitian ini melalui dokumentasi dan kuesioner. Data variabel dianalisis dengan statistik deskriptif dan analisis regresi berganda. Dari hasil analisis deskriptif diperoleh bahwa pemahaman akuntansi mahasiswa dalam kategori baik, pengendalian diri dalam kategori baik, motivasi dalam ketegori baik, dan perilaku belajar dalam kategori baik. Hasil penelitian ini secara statistik menunjukkan bahwa terdapat pengaruh secara simultan sebesar 52,2%. Secara parsial pengendalian diri berpengaruh sebesar 11,97%. Motivasi berpengaruh sebesar 7,89%. Sedangkan perilaku belajar berpengaruh sebesar 34,22% terhadap pemahaman akuntansi mahasiswa.  Hasil analisis dan pembahasan penelitian ini dapat disimpulkan bahwa pengendalian diri, motivasi, dan perilaku belajar mempunyai pengaruh signifikan terhadap tingkat pemahaman akuntansi mahasiswa Program Studi Pendidikan Ekonomi Akuntansi Fakultas Ekonomi Universitas Negeri Semarang Angkatan Tahun 2011. Saran yang dapat diberikan adalah sebaiknya mahasiswa lebih belajar dan meningkatkan pengendalian diri, motivasi, dan perilaku belajarnya agar bisa lebih optimal dalam memahami ilmu akuntansi yang akan memungkinkan mahasiswa akan memperoleh prestasi akademik yang baik.. The object of this research are 153 students of the Faculty of Economics and Accounting Economics Education Prodi in 2011. The number of samples used as many as 111 students were taken using Slovin formula. The sample is taken in each class using the simple random sampling technique. Collecting data in this study through the documentation and questionnaires. Variable data were analyzed with descriptive statistics and multiple regression analysis. Descriptive analysis of the results obtained that understanding of accounting students in both good categories, in the category of good self-control, motivation in both categories, and learning behavior in both categories. Results of this study indicate that there are statistically simultaneous effect of 52,2%. Partially self-control effect of 11,97%.Motivation effect of 7.89%. While the effect of learning behavior for 34,22% of the students understanding of accounting. The analysis of the result and discussion of this study it can be concluded that self-control, motivation, and learning behavior have a significant influence on the level of understanding of accounting student Accounting Economics Education Studies Program Faculty of Economics, State University of Semarang in 2011. Advice can be given is a student should be learning and improving self-control, motivation, and behavior to be more optimal learning to understand the science of accounting that will be allow the students will get a good academic record.  
PENGARUH CARA BELAJAR, KEMANDIRIAN BELAJAR, DAN LINGKUNGAN SOSIAL SEKOLAH TERHADAP HASIL BELAJAR EKONOMI Hayutika, Turina Lasriza; Subowo, Subowo
Economic Education Analysis Journal Vol 5 No 2 (2016): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

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Hasil belajar dipengaruhi oleh faktor intern dan ekstern. Hasil observasi awal pada siswa kelas XI IIS SMA Negeri 1 Karangtengah Tahun Ajaran 2014/2015 menunjukkan bahwa sebagian besar siswa memperoleh hasil belajar ekonomi yang rendah. Sebanyak 86 siswa atau 69,36% dari 124 siswa memperoleh hasil nilai dibawah KKM. Tujuan penelitian ini adalah untuk mengetahui apakah ada pengaruh cara belajar, kemandirian belajar dan lingkungan sosial sekolah terhadap hasil belajar ekonomi siswa kelas XI IIS SMA Negeri 1 Karangtengah Tahun Ajaran 2014/2015 baik secara simultan maupun parsial. Populasi penelitian ini adalah siswa kelas XI IIS SMA Negeri 1 Karangtengah yang berjumlah 124 dan Sampel sebesar 96 siswa. Metode pengumpulan data menggunakan angket dan dokumentasi. Sedangkan metode analisis data yang digunakan adalah analisis deskriptif dan statistik inferensial. Hasil penelitian menunjukkan besarnya pengaruh secara simultan cara belajar, kemandirian belajar dan lingkungan sosial sekolah terhadap hasil belajar ekonomi sebesar 53,3%. Secara parsial menunjukkan ada pengaruh cara belajar terhadap hasil belajar ekonomi sebesar 11,42%, ada pengaruh kemandirian belajar terhadap hasil belajar ekonomi sebesar 17,98% dan ada pengaruh lingkungan sosial sekolah terhadap hasil belajar ekonomi sebesar 9,42%. Learning Achievements is influenced by the internal and external factors. Preliminary observations on the students of class XI IIS SMA Negeri 1 Karangtengah school year 2014/2015 shows that most students obtain a low learning achievement. As many as 86 or 69,36% of the 124 students obtain grades below the KKM. The purpose of this study was to determine whether there is influence learning, independent learning and school social environment on learning outcomes IIS economy class XI student of SMAN 1 Academic Year 2014/2015 Karangtengah either simultaneously or partially. The population in this study of the entire grade of XI IIS SMA Negeri 1 Karangtengah which amounted to 124 and a sample of 96 students. Methods of data collection using questionnaires and documentation. While the method of data analysis uses descriptive and inferential statistical analysis. The results showed the magnitude of the influence of simultaneously reviewing, independence learning and social environment of the schools to study resultsof 53,3%. Partially indicate the influence of the reviewingto study results of 11,42% economic, there is the influence of independence learning to study results of economic 17,98% and there are the influence of social environment of the schools to study results of 9,42% economic.
PENGARUH PERSEPSI SISWA MENGENAI KOMPETENSI GURU TERHADAP PRESTASI BELAJAR MATA PELAJARAN AKUNTANSI JASA DAN DAGANG MELALUI MOTIVASI BELAJAR SEBAGAI VARIABEL INTERVENING Riski, Maulana Taufiqur; Subowo, Subowo
Economic Education Analysis Journal Vol 5 No 2 (2016): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

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Penelitian ini bertujuan untuk menganalisis pengaruh langsung persepsi siswa mengenai kompetensi guru terhadap prestasi belajar mata pelajaran akuntansi jasa dan dagang maupun melalui motivasi belajar, menganalisis pengaruh motivasi belajar terhadap prestasi belajar mata pelajaran akuntansi jasa dan dagang, dan menganalisis pengaruh persepsi siswa mengenai kompetensi guru terhadap motivasi belajar. Populasi penelitian ini adalah seluruh siswa kelas XI Akuntansi SMK PGRI Batang tahun ajaran 2014/2015 yang berjumlah 113 siswa. Jumlah sampel sebanyak 88 siswa yang diambil menggunakan teknik nonprobability sampling dengan sampling kuota. Metode pengumpulan data menggunakan dokumentasi dan angket. Analisis data menggunakan analisis deskriptif persentase dan analisis jalur serta uji sobel. Hasil penelitian menunjukkan bahwa terdapat pengaruh secara signifikan persepsi siswa mengenai kompetensi guru terhadap prestasi belajar mata pelajaran akuntansi jasa dan dagang sebesar 9,5%, terdapat pengaruh secara signifikan motivasi belajar terhadap prestasi belajar mata pelajaran akuntansi jasa dan dagang sebesar 24,3%, terdapat pengaruh secara signifikan persepsi siswa mengenai kompetensi guru terhadap motivasi belajar sebesar 14,2%, dan terdapat pengaruh secara signifikan persepsi siswa mengenai kompetensi guru terhadap prestasi belajar mata pelajaran akuntansi jasa dan dagang melalui motivasi belajar sebagai variabel intervening sebesar 3,5%. Kesimpulan dari penelitian ini menunjukkan bahwa terdapat pengaruh langsung persepsi siswa mengenai kompetensi guru terhadap prestasi belajar mata pelajaran akuntansi jasa dan dagang maupun melalui motivasi belajar. Selanjutnya terdapat pengaruh motivasi belajar terhadap prestasi belajar mata pelajaran akuntansi jasa dan dagang, serta terdapat pengaruh persepsi siswa mengenai kompetensi guru terhadap motivasi belajar. Saran yang diberikan dalam penelitian ini adalah guru harus meningkatkan kompetensi yang dimiliki dan siswa harus meningkatkan motivasi belajar di dalam dirinya. This study aimed to examine to analyze the direct influence perceptions of students about teacher competence on learning achievement in services and trades accounting subject and through the learning motivation, to analyze the effect of learning motivation on learning achievement in services and trades accounting subject, and to analyze the effect on the students' perception of teacher competence on learning motivation. Population in this study was all class XI student of Accounting at SMK PGRI Batang in the academic year of 2014/2015 with 113 students. Sample in this study are 88 students. This study used nonprobability sampling technique with sampling kuota. Methods of data collection used documentation and questionnaires. The data analysis used descriptive analysis and path analysis percentage and sobel test. The results showed that there was a significant influence between students' perceptions about the competence of the teacher to the student achievement in accounting services and trade subject as 9,5%, there was a significant influence on learning motivation toward learning achievement in accounting services and trade subject as 24,3%, there was a significant influence between students’ perceptions to the teacher competence on learning motivation as 14,2%, and there was significant influence between teachers' perceptions of students to the competence of learning achievement and accounting services and trade subject through the learning motivation as intervening variable as 3,5%. The conclusion of this study showed that there was a significant influence between students' perceptions about the competence of the teacher to the student achievement in accounting services and trade subject and through the learning motivation, there was a significant influence on learning motivation toward learning achievement in accounting services and trade subject, and there was a significant influence between students’ perceptions to the teacher competence on learning motivation. The suggestion in this study are teachers should improve their competence on systematic and students should have the strong motivation in his self.
PENGARUH POLA ASUH ORANG TUA DAN GAYA BELAJAR TERHADAP PRESTASI BELAJAR MELALUI MOTIVASI BELAJAR SEBAGAI VARIABEL INTERVENING Prabasari, Bonita; Subowo, Subowo
Economic Education Analysis Journal Vol 6 No 2 (2017): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

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Berdasarkan hasil observasi awal di SMA Negeri 1 Sayung menunjukkan bahwa prestasi belajar siswa masih rendah, dilihat dari nilai ulangan harian, nilai tengah semester, dan nilai akhir semester siswa kelas XI IPS. Tujuan dari penelitian ini adalah untuk mengetahui apakah ada pengaruh pola asuh orang tua dan gaya belajar terhadap prestasi belajar melalui motivasi belajar sebagai variable intervening pada siswa kelas XI IPS SMA Negeri 1 Sayung tahun pelajaran 2015/2016. Populasi penelitian ini adalah seluruh siswa kelas XI IPS SMA Negeri 1 Sayung Tahun Pelajaran 2015/2016 sejumlah 60 siswa. Metode pengambilan sampel menggunakan sampel jenuh. Metode yang digunakan dalam pengambilan data adalah angket dan dokumentasi. Teknik analisis data menggunakan analisis statistik deskriptif dan analisis statistik inferensial. Hasil penelitian ini menunjukkan pola asuh orang tua berpengaruh positif dan signifikan terhadap prestasi belajar, ada pengaruh positif dan signifikan gaya belajar terhadap prestasi belajar, ada pengaruh positif dan signifikan pola asuh orang tua terhadap motivasi belajar, ada pengaruh positif dan signifikan gaya belajar terhadap motivasi belajar, ada pengaruh positif dan signifikan motivasi belajar terhadap prestasi belajar, ada pengaruh positif dan signifikan pola asuh orang tua terhadap prestasi belajar melalui motivasi belajarsebesar, dan ada pengaruh positif dan signifikan gaya belajar terhadap prestasi belajar melalui motivasi belajar. The result of preliminary observation in Senior High School 1 Sayung indicate that achievements of student is relatively low, it showed value of daily test, value of the middle of the semester, and value of the end of the semester. The purpose of this research is to know the influence of parents parenting and learning style towards study achievement in the students studying economic through study motivation of class XI students of social sciences in Senior High School 1 Sayung academic year 2015/2016. The population in this research is all students grade XI social sciences in Senior High School 1 Sayung Academic Year 2015/2016, that is 60 students. This research use census sampling method. This research uses questionnaire and documentation to collect the data. The data were analyzed using descriptive and inferential statistical analysis. The result of this study show that there is a influence which a positive and significance in the parents parenting towards study achievement in economic, there is a influence which a positive and significance in the learning style towards study a achievements in economic , there is a influence which a positive and significance in the parents parenting toward study motivation, there is a influence which a positive and significance in the learning style towards study motivation, there is a influence which a positive and significance in the study motivation toward a achievements in economic, there is a influence which a positive and significance between the parents parenting and studying economic a achievement through study motivation, and there is a influence which a positive and significance between the learning style and studying economic a achievement through study motivation.