ABSTRAKThis study analyses the impact of student perceptions and expectations in
teaching introductory accounting course, lecturer performance index (based on student evaluation teaching score), pre-requisite results, high school origin and status of the high school for the final results in taking the Introductory Accounting course taught in the second semester (Pengantar Akuntansi 2 or PA2) differentiated between student gender and major of study. The aim behind this study is to get feedback in order to improve teaching in PA2. With factor analysis, results indicate that
there are five dominant factors that were retained for the purpose in determining
student results of PA2 (expectations, topics, preparation, ethical issues and level of
difficulties ofthe course).
To date, there has not been a study on the impact of student perceptions and
expectations to student 'sfinal results. Different level of perception and expectations,
results of PAl and lecturer performance index sign{/icantly influence the results of
PA2. Male students who expect that the subject will be difficult have less performance
rather than those M'ho expect the contrary. Male students who have high
expectations that PA2 course will be useful and challenging have greater chance to
pass the course successfully.
