The Influence of Academic Self-Efficacy and Self-Esteem on Academic Achievement: A Study on Accounting Students

The purpose of this study was to determine the impact of academic self-efficacy and self-esteem on accounting students' academic achievement at Faculty of Economics and Business, Udayana University. In this study, linear regression analysis was used as an analytical technique. The sample for this study is bachelor accounting students from the class of 2016, and the sample was determined using the Slovin formula, which yielded 77 people. The data was analysed using multiple linear regression. The findings indicated that good academic self-efficacy can improve accounting students' academic achievement. Similarly, rising self-esteem boosts academic achievement among accounting students at Faculty of Economics and Business, Udayana University. This study is also expected to provide an overview of accounting students' academic self-efficacy in order to determine future attention steps in the learning process, which can shape the character of the nation's children who are superior, independent, and cultured. e-ISSN 2302-8556


INTRODUCTION
contrast to the results obtained by Brockner et al. (1998) which states that the relationship between self-esteem and performance is not significant. Self-efficacy will encourage someone to be more enthusiastic about achieving optimal results in their performance, this is evidenced by the research of Erez & Judge (2001).
According to Strauss & Sayles (1980) job satisfaction is also important for early actualization, where self-esteem and self-efficacy have a significant effect on job satisfaction. Employees who have low self-esteem and self-efficacy will reduce job satisfaction, will never reach psychological maturity, have low morale, are often bored, are emotionally unstable. Based on this research gap, the researcher is interested in knowing more about the effect of self-esteem and self-efficacy on student academic achievement.
According to the results of a survey by the Central Statistics Agency (BPS) in 2006, the public had not made reading their main source of information. Individuals prefer to watch TV (85.9%) and / or listen to the radio (40.3%) than read newspapers (23.5%). Individuals with low self-confidence will show disinterest in given tasks, tend to feel threatened by these tasks, try to avoid tasks, have no commitment to learning and always feel like a failure (Bandura & Watts, 1996). Low academic self-efficacy is not only owned by elementary and middle level students, but is often found at the tertiary level. Riniati (2009) reveals that there are still students with low academic self-efficacy at the tertiary level, where these students experience failure in their performance, which is not because of their intelligence but because they feel unable to carry out their tasks. These feelings of inadequacy will lead to failure in mastering the material being taught. Based on the fact and the results of previous research regarding the effect of academic self-efficacy and self-esteem on student academic achievement, researchers are interested in proving and further describing whether academic self-efficacy and self-esteem have an effect on academic achievement of Accounting students at Faculty of Economics and Business, Udayana University.
This study aims to provide an empirical study regarding the effect of academic self-efficacy and self-esteem on accounting student academic achievement, as well as to measure how high the academic self-efficacy level of accounting students is. This needs to get the attention of academics in shaping the character of the nation's children who are superior, independent and cultured.
Learning achievement is a learning outcome that is achieved from the learning process. Learning achievement is influenced by many factors including academic self-efficacy. Academic self-efficacy is often known as academic selfconfidence or self-confidence in learning. Bandura & Watts (1996) defines academic self-efficacy as self-assessment of an ability to organize and carry out learning activities to achieve achievement results based on designated levels. Albert Bandura's social cognitive theory explains that individual actions in a situation depend on the reciprocal relationship of behavior, environment, and cognitive conditions, especially cognitive factors related to the belief that an individual is capable or unable to perform a behavior. necessary to produce the desired achievement in a situation. Bandura (1999) explains that human beliefs about self-efficacy affect the form of action that individuals choose to take, how much effort the individual will put into this activity, for what time the individual will survive in the face of obstacles and failures, and individual toughness follows setbacks. Bandura (1993) defines self-efficacy as an individual's belief in his ability to exercise some form of control over the functioning of the individual itself and events in the environment. Humans who believe they can do something, which have the potential to change events in their environment, are more likely to act and are more likely to be successful, than individuals who have low self -efficacy (Chong et al., 2021), (Feist et al., 2013), (Suminah & Anantanyu, 2020), (Zulfaris et al., 2020). Pajares & Schunk (2001) show that self-efficacy affects academic motivation, learning, and achievement. Bandura & Watts (1996) asserts that selfefficacy encourages involvement in learning activities and self-confidence can affect the level of achievement and motivation. Multon et al. (1991) proved that academic self-efficacy had a positive and significant impact on student achievement and persistence with an effective contribution of 14% and 12%, respectively. This shows that academic self-efficacy has a relationship with learning achievement. Individuals who have high self-confidence in learning will be better prepared to face all problems in learning, but on the other hand, individuals with low academic self-efficacy have less interest in tasks, tend to avoid complex and difficult situations, have less commitment to their goals. and tend to feel like a failure and less able to survive in the face of problems (Bandura, 1993). Students who have good academic self-efficacy will be more likely to be involved in academic activities and feel confident that individuals are able to successfully live them. In addition, individuals will also be brave in setting high achievement targets. Academic efficacy in students will affect the choice of activities, goals, and efforts as well as individual persistence in class activities (Bandura & Watts, 1996). Low academic self-efficacy can also cause individuals to drop out of school. Based on research conducted by Peguero & Shaffer (2015), academic self-efficacy can facilitate educational progress and minimize the risk of dropping out of school in adolescents. The results of other studies were stated by Adeyemo (2007) and Bong (2001) which stated that academic self-efficacy had a positive and significant effect on learning achievement. This study was conducted at the college level. Multon et al. (1991) also proved that academic self-efficacy has a positive and significant impact on student achievement and persistence.
Based on the above opinion emphasizes that self-efficacy can affect learning achievement. Learning achievement is a learning process that combines cognitive, affective and psychomotor aspects. Meanwhile, self-efficacy has a direct effect on individual academic performance through cognitive processes. H1: Academic self-efficacy has a positive effect on academic achievement. Sapariyah (2011) states that individuals who have strong self-esteem will be able to build better and healthier relationships with others, be polite and make themselves successful. We recommend that individuals who have weak selfesteem have a negative self-image and bad self-concept. Everything will become a barrier to their own ability to form a relationship between individuals to make them comfortable and good for themselves. In fact, often punishing himself for his inability and dissolved in remorse. Low self-esteem will also trigger a person to take two extreme attitudes that are detrimental, namely passive and aggressive attitudes. Passive attitude is an attitude that is not assertive in taking various actions due to fear of making other people offended, feeling ordered or patronized which makes you hate and feel isolated. Aggressive attitude in this case is forcing ideas, refusing to accept input from others and tends to invite debate rather than solving problems, even though being against and ignoring other people's ideas means hindering the achievement of correct and accurate decisions.
A person's self-esteem depends on how he evaluates himself, where this will affect behavior in everyday life for individuals. This individual judgment is expressed in attitudes that can be positive and negative. When individuals get along well, they will usually show positive and mutually helpful attitudes and behaviors. Individuals also encourage each other in learning, give advice to each other, and help each other. In addition, a good relationship will encourage positive behavior such as cooperation, mutual support and mutual respect. So that individuals who are down will feel helped, with the support of peers and the individual is able to return to carry out their daily activities in a healthy manner (Ryff, 1989).
Based on the empirical evidence, individuals with high self-esteem have a tendency to think positively and place themselves in a good position, such as showing good academic achievement in order to maintain their self-esteem. H2: Self-esteem has a positive effect on academic achievement.

RESEARCH METHODS
This research took place in the Accounting Study Program of the Faculty of Economics and Business (FEB), Udayana University. The research object used in this study is academic achievement associated with academic self-efficacy. The variables used in this study include academic achievement, which is the dependent variable in this study. Academic achievement is the result that has been achieved in the learning efforts provided by the teacher to his students within a certain period of time. Student academic achievement is measured using the student's cumulative achievement index (GPA). Academic self-efficacy is an independent variable in this study. Academic self-efficacy is a self-confidence to perform and complete academic tasks and can achieve success based on the level of academic work. Academic self-efficacy indicators are prepared using the dimensions proposed by Bandura, namely the level of task difficulty (Level), the stability of confidence (Generality), and the level of strength (Strength) in terms of activities and contexts. Self Esteem, is an independent variable in this study. Self Esteem is related to how people judge about themselves and it will affect their daily lives. Reasoner (2010) says there are 5 indicators to measure self-esteem, namely: feeling of security, feeling of identity, feeling of belonging, feeling of competence, feeling of worth. This study uses indicators developed by Rosenberg (2015).
Sources of data in this study are primary data in the form of respondents' statements in answering questionnaires, and secondary data in the form of student academic achievement index (GPA). The population in this study were all students of the 2016 class of Accounting Study Program, FEB UNUD. The 2016 class was chosen because it is a class that has taken all courses and has begun to enter the stage of preparing a proposal to complete a final assignment, namely a thesis, so that the academic achievements that have been produced are considered capable of providing a representation of learning outcomes during college. Number of population is 331 students. The sample is determined based on the Slovin formula.
The sampling technique used was purposive sampling method, namely the technique of determining the sample with certain considerations (Sugiyono, 2017). The criteria used to determine the sample in this study were 2016 undergraduate accounting students who are now in semester 7 of the 2019/2020 academic year and are still actively studying. Thus, the number of samples to be studied was 77 people. In determining the number of samples, the accidental sampling method was used, considering that during the Covid-19 pandemic it was very difficult to get access to student information, because all learning process activities were carried out online.
The data collection method uses a survey technique with a questionnaire, which is a data collection technique used to obtain primary data relevant to the object of research in the form of a series of written statements to respondents to answer (Sugiyono, 2017). The questionnaire used is a closed questionnaire that has been accompanied by clear instructions for filling in so as to minimize errors in filling out the questionnaire. The questionnaire was distributed directly to accounting students according to the sample requirements, using the google form. The questionnaires were distributed in the form of a list of written statements to the respondents. The results of the respondents' answers are then measured using a modified four-point Likert scale. This study uses multiple linear regression equations to determine whether the independent variable affects the dependent variable.

RESULTS AND DISCUSSIONS
The validity test serves to measure the validity of the questionnaire used by testing the correlation between the scores of each statement item and the total score, so that the Pearson correlation value is obtained. The minimum requirement for a questionnaire to meet validity is if the correlation is greater than or equal to 0.30 and the significance is at 0.05.
The Cronbach Alpha Testing Model shows the reliability criteria of an instrument used (Rainsch, 2004). From these criteria, it can be seen that the higher the Cronbach alpha value, the better the data reliability level or it can be said that the instrument is more reliable. Reliability testing uses the Cronbach Alpha (α) coefficient formula, if the alpha value is greater than 0.06, it is concluded that the research questionnaire passes the reliability test.
The results of the self-efficacy variable (ED) validity test can be seen that each statement item on the ED variable has a coefficient of 0.315 to 0.728, whose value is greater than 0.3 and significant at 0.05. So it can be said that all statement items are valid or pass the validity test. The results of the validity test of the selfesteem variable (SE) show that each statement item on the SE variable has a coefficient of 0.381 to 0.724, whose value is greater than 0.3 and significant at 0.05. So it can be said that all statement items are valid or pass the validity test. Reliability test results showed that the coefficient value of Cronbach's Alpha variable ED = 0.857 and SE = 0.811. All of these values are greater than 0.6, so it can be concluded that all statement items related to this research variable are reliable, with a high level of reliability. The normality test is carried out using the Kolmogorov-Smirnov value, where a data is said to have a normal distribution if the significance or Asymp.Sig.
(2-tailed) value of Kolmogorov-Smirnov is greater than 0.05. The results of the normality test show that the Asymp.Sig. (2-tailed) value for the regression model is 0.148 (greater than 0.05). This means that the variables used in the study are normally distributed.
The multicollinearity test results show that the ED and SE variables have a tolerance value> 0.10 and a VIF value <10. This indicates that there is no multicollinearity in the regression. The statistic used to determine the regression model is free from heteroscedasticity problems, namely the Glejser test. The results of the heteroscedasticity test show that the significance value of each variable is above 0.05. So it can be concluded that the regression model does not find heteroscedasticity symptoms. This study uses regression analysis with the results of the interactions presented in Table 2. The results showed that the value of the coefficient of self-efficacy with student academic achievement is 0.102 with a significance of 0.039 less than the specified significance level (α = 0.05) meaning that hypothesis one is accepted and self-efficacy affects student academic achievement. Accounting students of Faculty of Economics and Business, Udayana University have a sufficient level of confidence in their abilities and have high self-discipline, which has an impact on obtaining high levels of academic achievement. This is in line with previous research conducted by Pajares & Schunk (2001) showing that Self-Efficacy affects academic motivation, learning, and achievement. Peguero & Shaffer (2015) stated that academic self-efficacy can facilitate educational progress and minimize the risk of dropping out of school in adolescents. The results of other studies were stated by Adeyemo (2007) and Bong (2001) which stated that academic self-efficacy had a positive and significant effect on learning achievement. This study was conducted at the college level. Multon et al. (1991) also proved that academic selfefficacy has a positive and significant impact on student achievement and persistence.
This study provides empirical support for social cognitive theory. Bandura (1994) social cognitive theory explains that human beliefs about self-efficacy affect the form of action that individuals choose to do, how much effort the individual will put into this activity, for what time the individual will withstand obstacles and failures, and individual resilience following setbacks. Humans who believe they can do something, which have the potential to change events in their environment, are more likely to act and are more likely to be successful, than individuals who have low self-efficacy (Feist et al., 2013).
Individuals who have academic self-efficacy will find it easier to believe that the individual is able to complete their tasks. Individuals who have a high level of belief in academic achievement will have good feelings, behavior, and think positively, can motivate themselves to act and act accordingly, strive for achievement, last longer when facing difficulties and arrive at solutions, believe that failure is temporary problems that can be overcome, and try to use all possible means to deal with the problem and sustain the action, is not afraid of the challenge of difficult tasks and will perceive this as a challenge and an opportunity to learn and increase mastery.
Self-confidence influences an individual's thinking strategy, whether optimistic or pessimistic. Self-confidence also influences individual actions to choose challenges and goals that individuals set for themselves and their personal commitments. Individuals know how much effort they put in, the expected results, how long they are able to withstand obstacles, their resilience in facing difficulties, the quality of their emotional life and the level of stress and depression they experience in facing environmental demands. Self-confidence affects task choice, goal orientation, effort, determination, flexibility, and achievement (Abesha, 2012). Bandura (1993) said that the assessment of self-efficacy is not measured by an individual's ability, but by self-confidence in what he can achieve. Effort and confidence in yourself are important aspects of self-efficacy. Self-efficacy is inseparable from a sense of optimism for the future. This is because self -efficacy contains a component of self-confidence in dealing with future problems. Selfefficacy can be a measure of individual productivity in the future (Ghufron and Suminta, 2016).
The results showed that the value of the coefficient of self-esteem with student academic achievement is 0.167 with a significance of 0.001 less than the specified significance level (α = 0.05) meaning that hypothesis two is accepted and self-esteem affected student academic achievement. Data analysis shows that students of the Bachelor of Accounting study program at Faculty of Economics and Business, Udayana University have a sufficient level of self-esteem and indicate that the academic achievement they have achieved is high. Individuals with high self-esteem have a tendency to think positively and place themselves in a good position, such as showing good academic achievement in order to maintain their self-esteem. A person's self-esteem depends on how he evaluates himself, where this will affect behavior in everyday life for individuals. This individual judgment is expressed in attitudes that can be positive and negative. When individuals get along well, they will usually show positive and mutually helpful attitudes and behaviors. Individuals also encourage each other in learning, give advice to each other, and help each other. In addition, a good relationship will encourage positive behavior such as cooperation, mutual support and mutual respect. So that individuals who are down will feel helped, with the support of peers and the individual is able to return to carry out their daily activities in a healthy manner. This is in line with Sapariyah (2011) that individuals who have strong selfesteem will be able to build better and healthier relationships with others, be polite and make themselves successful. We recommend that individuals who have weak self-esteem have a negative self-image and bad self-concept. Gardner et al. (2004) states that self-esteem is a belief in self-worth based on overall self-evaluation, which in fact is formed by circumstances and how the individual is treated by his environment. High self-esteem will generate self-confidence, self-esteem, a sense of self-confidence, a sense that their presence is needed in this world. Smith Castro (2003) explains that self-esteem is a self-assessment carried out by an individual and is usually related to himself, this assessment reflects an attitude of acceptance or rejection and shows how far the individual believes that he is capable, important, successful and valuable. Branden (2016) states that self-esteem is a competent experience to face life's challenges and become a joy (Purdue University). Santrock (2002) self-esteem as a self-worth or self-image. Baron & Byrne (2003) revealed that self-esteem, namely self-evaluation, refers to an individual's attitude towards himself, ranging from very negative to very positive.

CONCLUSION
The results showed that self-efficacy influenced academic achievement. Students of Faculty of Economics and Business Udayana University, Bachelor of Accounting study program have a sufficient level of confidence in their abilities and have high self-discipline, which has an impact on obtaining high levels of academic achievement. The results showed that self-esteem affected student academic achievement. Data analysis shows that students of the Bachelor of Accounting study program at Faculty of Economics and Business, Udayana University have a sufficient level of self-esteem and indicate that the academic achievement they have achieved is high.
The research results show a positive direction for the social cognitive development of accounting study program students at the Faculty of Economics and Business, Udayana University, Indonesia, therefore it is deemed necessary to be able to maintain conducive academic conditions and atmosphere, as well as increase student motivation, so that participants' self-efficacy and self-esteem students can continue to be improved in order to support their academic achievement.