THE EFFECT OF SELF REINFORCEMENT, SELF REGULATION AND STUDY HABITS ON THE LEARNING OUTCOMES OF GRADE XI ACCOUNTING STUDENTS IN THE TAX ADMINISTRATION SUBJECT AT SMK X

Abstract

This study investigates the effects of self reinforcement, self regulation, and study habits on students’ learning outcomes in the Tax Administration subject at SMK X. A quantitative explanatory survey was conducted among accounting and institutional finance students. The reported population comprised 143 students, from whom 105 respondents were selected through proportionate stratified random sampling. Self reinforcement, self regulation, and study habits were measured using five-point Likert questionnaires, while learning outcomes were represented by students’ Tax Administration assessment scores. Data were analyzed using multiple linear regression in SPSS 29. The regression equation was Y = 43.087 + 0.172X1 + 0.159X2 + 0.226X3. Self reinforcement had a positive and significant effect on learning outcomes (B = 0.172; β = 0.390; t = 4.360; p < 0.001). Self regulation also had a positive and significant effect (B = 0.159; β = 0.219; t = 2.510; p = 0.014), as did study habits (B = 0.226; β = 0.319; t = 3.002; p = 0.003). Jointly, the three predictors significantly explained learning outcomes (F = 95.389; p < 0.001), with R² = 0.739 and adjusted R² = 0.731. The findings show that students’ capacity to reward and encourage themselves, regulate learning processes, and maintain productive routines is associated with higher achievement. Self reinforcement produced the largest standardized coefficient, followed by study habits and self regulation. The study supports an integrated learner-agency perspective in vocational accounting education, but interpretation should consider the single-school setting, self-reported predictors, high outcome-score concentration, and an inconsistency in the source manuscript between the Grade XI label and the reported Grade XI–XII sample allocation.