LANGUAGE AS A MEDIATOR IN THE DELIVERY OF LECTURE MATERIALS AT THE DEPARTMENT OF ACCOUNTING, SAMARINDA STATE POLYTECHNIC

Noor Fachman Tjetje (Politeknik Negeri Samarinda)
Rahmawati Fitriana (Politeknik Negeri Samarinda)
Fariyanti (Politeknik Negeri Samarinda)
Muhammad Aprillia (Politeknik Negeri Samarinda)
Dwi Agustina (Politeknik Negeri Samarinda)

juremi: jurnal riset ekonomi
Vol. 6 No. 3 (2026): Nopember 2026

The objectives to be achieved in this study are to: 1) analyze and explain the influence of the clarity of the lecturer's language on students' understanding of the material presented, 2) analyze and explain the influence of the use of accounting terms and students' understanding of the material presented, 3) analyze, and explain the lecturer's verbal communication style of the lecturer's understanding of the material presented by the lecturer, 4) analyze, and explain the use of interactive language affects students' understanding of the lecture material delivered by the lecturer, and 5) analyze, and explain the clarity of the lecturer's language, the use of accounting terms, the lecturer's verbal communication style, and the use of interactive language together affect students' understanding of the material taught by the lecturer in college. Methods. This study uses a quantitative approach of multiple linear regression. Results. This study found that all the hypotheses proposed had a positive and significant effect. Conclusion. Of all the series of studies that have been conducted, all independent variables affect their dependent variables.