5 DISCUSSION  
5.1  The Influence Of Student’s 
Perceptions About Teacher's Basic 
Teaching Skills On Student 
Achievement 
Based on the results of the research described in 
chapter IV, it can be concluded that students' 
perceptions of teacher’s basic teaching skills have a 
significant positive effect on student achievement in 
the Basic Accounting subjects of 10
th
 grade in SMK 
Muhammadiyah 5 Kepanjen and SMK PGRI 
Pakisaji. This is supported by the results of the t-test 
which shows that t-count of 6.967 is greater than t-
table which is 1.6619 and the probability value 
(Sig.) 0.000 is smaller than 0.05. Students' 
perceptions of the teacher's basic teaching skills 
referred to in this study are responses, assessments 
or ways of looking at a teacher in teaching. The 
results obtained that students' perceptions of 
teacher's basic teaching skills contributed to the 
influence of 40.11%. This means that 40.11% of 
learning achievement is influenced teacher's basic 
teaching skills according to students' perceptions. 
This is supported by the following opinions, 
according to Mulyasa (2010: 70) "questioning skills 
really need to be mastered by the teacher to create 
effective and fun learning, because almost in each 
stage of learning the teacher is required to ask 
questions, and the quality of questions asked by the 
teacher will determine the quality answers to 
students ". So, in the teaching-learning process, 
asking plays an important role because well-
structured questions and appropriate delivery 
techniques will also have a positive impact on 
students, students will understand the intent of the 
questions given and will provide answers that match 
those questions. In addition, the skill of providing 
reinforcement is also very important. "Strengthening 
is any form of response, whether verbal or 
nonverbal, which is part of the modification of the 
teacher's behavior towards student behavior, which 
aims to provide information or feedback (feedback) 
to the recipient for his actions as encouragement or 
correction "(Usman, 2010: 80). So, the skill of 
giving reinforcement is any form of response that is 
part of the modification of teacher behavior towards 
student behavior, which aims to provide information 
or feedback to students for their actions or the 
response given as an encouragement correction. In 
addition, a teacher must be a master on the skills of 
variation with the aim of eliminating student 
boredom and the saturation of students in receiving 
teaching materials provided by the teacher and to 
stimulate and increase student attention so students 
can be active and participate in their learning. The 
knowledge learned will be able to enter and be 
understood when the student is comfortable in 
learning, so the creation of appropriate and 
comfortable learning variations really needs to be 
mastered by the teacher, where the teacher plays an 
important role in a learning process. In terms of the 
skill of opening and closing the lesson, it is also very 
important because it is related to how a teacher 
prepares and invites students to start a lesson and 
end it well. In addition, the Theory of Reasoned 
Action (TRA) which was developed by Ajzen and 
named Theory of Planned Behavior (TPB), explains 
that the most important determinant of a person's 
behavior is the intention to behave. So, if someone 
perceives that the result of displaying a behavior is 
positive, he will have a positive attitude towards the 
behavior and vice versa. This theory emphasizes the 
rationality of human behavior also in the belief that 
the target behavior is under the control of individual 
consciousness. What is meant by the object of this 
research are the teacher's basic teaching skills. So, 
when the student has a positive perception of the 
basic skills of teaching a good teacher, the student 
displays positive behavior as well and will have an 
effect on increased learning achievement. This 
research was supported by one of the previous 
studies conducted by Rolis in 2009 which revealed 
that the basic skills of teacher teaching would make 
student achievement better. In the study also stated 
that questioning, strengthening, variation, opening 
and closing good and proper learning will have a 
positive impact on students. Thus the better the basic 
teaching skills of teachers, it will make students 
have good perception and encourage students to 
achieve satisfactory learning achievement. So, the 
conclusion is the better the basic skills of teaching 
teachers according to students' perceptions, the 
better the student's learning achievement. 
5.2  The influence of students 
characteristics on student 
achievement 
Based on the results of the research, it can be 
concluded that the characteristics of students have a 
significant positive effect on student achievement. 
This is supported by table 4.8 regarding the results 
of the t-test which shows that the t- count of 2.350 is 
greater than t table that is equal to 1.6623 and the 
probability value (Sig.) 0.021 smaller than 0.05. The