The Effect of Project-Based Learning and Self-Efficacy on Accounting Learning Achievement

21st-century education demands creativity, critical thinking, collaboration, and communication skills. All these skills aim to support the development of highly competitive human resources. There are three objectives of this study: first, analyzing the comparison of accounting learning achievement of students who follow different instructional models (project-based learning and direct instruction); second, analyzing the comparison of students’ accounting learning achievement who have different levels of self-efficacy (high and low); and third, describing the interactive influence between two dimensions of instruction models and two dimensions of self-efficacy to students’ accounting learning achievement. This quasi-experimental design is a nonequivalent control group design. The access population of this study was nine classes taking accounting courses. The sample was determined randomly and all samples were separated into two experimental groups and two groups were designated as controls. Data related to self-efficacy were obtained through a questionnaire, and learning achievement was assessed using an essay test. The collected data was analyzed using descriptive and inferential statistics with α = 0,05. The results of this study are (1) there are differences in students’ accounting learning achievement between those who studied using the PjBL model and the DI model; (2) there are differences in students’ accounting learning achievement between students with different levels of self-efficacy; (3) the instructional models accommodate self-efficacy to enhancing students’ accounting learning achievement.