ANALYSIS OF FACTORS AFFECTING TEACHER READINESS IN ONLINE ACCOUNTING LEARNING DURING THE COVID -19 PANDEMICS AT SMK NEGERI IN KLATEN REGENCY

Abstract

This research aims to determine the influence of 1) Infrastructure facilities on teacher readiness in online accounting learning; (2) Human Resources to the readiness of teachers in online accounting learning; (3) Technology to the readiness of teachers in online accounting learning. This research is an ex-post-facto quantitative research. The population and sample in this study consist of 51 teachers, where all members of the population are used as sample. The data analysis techniques used is multiple regression analysis. The results showed: 1) There is a positive and significant influence on infrastructure facilities on teacher readiness in online accounting learning with the tcount value greater than the ttable (2,249 > 2.012) and the significance values less than 0.05 (0.029 2.012) and the value of significance equal to 0.05 (0.05=0.05) and the regression coefficient has a positive value of 0.231. 2) There is a positive and significant influence of Human Resources on teacher readiness in online accounting learning with the tcount value greater than the ttable (2.015 > 2.012) and the value of significance equal to 0.05 (0.05=0.05) and the regression coefficient has a positive value of 0.231. 3) There is a positive and significant influence of technology on teacher readiness in online accounting learning with the tcount value greater than the ttable (5,302> 2.012) and the significance values less than 0.05 (0.000).

Keywords: Infrastructure, Technology, Human Resource, Teacher Radiness in Online Acounting Learning