ABSTRAK Tujuan penelitian yaitu untuk mengetahui hubungan antara pengetahuan kewirausahaan dan persepsi peluang kerja di bidang akuntansi dengan minat berwirausaha siswa SMK. Penelitian menggunakan metode deskriptif kuantitatif korelasional. Populasi adalah seluruh siswa kelas XII Akuntansi SMK Negeri 1 Sukoharjo. Sampel adalah sejumlah populasinya karena merupakan penelitian populasi yaitu 76 responden. Data dikumpulkan dengan instrumen tes dan angket. Uji coba dilakukan pada 30 siswa kelas XII Akuntansi SMK PGRI Sukoharjo. Pengujian hipotesis menggunakan teknik korelasi product momen dan regresi. Hasil penelitian menunjukkan, (1) terdapat hubungan positif dan signifikan antara pengetahuan kewirausahaan dengan minat berwirausaha, (2) terdapat hubungan negatif dan tidak signifikan antara persepsi peluang kerja di bidang akuntansi dengan minat berwirausaha, (3) terdapat hubungan positif dan signifikan antara pengetahuan kewirausahaan dengan minat berwirausaha serta terdapat hubungan negatif dan signifikan antara persepsi peluang kerja di bidang akuntansi dengan minat berwirausaha. Pengetahuan kewirausahaan memiliki pengaruh yang lebih tinggi terhadap minat berwirausaha siswa dibanding persepsi peluang kerja di bidang akuntansi. Kata Kunci: Minat Berwirausaha ABSTRACT The objectives of the research are to investigate the correlation between the entrepreneurship knowledge and the perception on employment opportunity in accounting field to the entrepreneurship interest. This research used the descriptive quantitative correlational research method. The population of the research was the students in Grade XII of Accounting Department of State Vocational High School 1 of Sukoharjo as many as 76 students. The samples of the research were 76 respondents, and were taken by using the total sampling technique. The data of the research were gathered through test and questionnaire. Try out were done to 30 students in Grade XII of Accounting Department of State Vocational High School PGRI of Sukoharjo. The proposed hypotheses of the research were tested by using the product moment correlation and regression techniques of analyses. The results of the research are as follows: (1) there is a positive and significant correlation between the entrepreneurship knowledge and the entrepreneurship interest, (2) there is a negative and insignificant correlation between the perception on employment opportunity in accounting field and the entrepreneurship interest, and (3) there is a positive and significant correlation of the entrepreneurship knowledge and there is a negative and significant correlation of the perception on employment opportunity in accounting field to the entrepreneurship interest. The entrepreneurship knowledge has a higher effect on the entrepreneurship interest than the perception on employment opportunity in accounting field. Keywords: Entrepreneurship Interest
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