The objective of this study is to analyze the effects of the student's belief of knowledge and learning toward the students' performance. The assumptions used are: 1) Knowledge is certain 2) Knowledge is complex 3) Learning is not fast and easy 4)Knowledge capacity is not based solely on the performace variable. The subjects for the study were students majoring in Accounting of a university located in Banten. Both the descriptive analysis method and the path analysis were used in this study to analyze the data. The result indicate that the students belief on knowledge and learning affected the students' performance, both directly and indirectly, as much as 7%.