The Effect of the University Library on Students in the Accounting Program's Academic Success

Auditing Abstract The purpose of this study is to see how the University Library affects auditing students. The participants in this study are all of Maranatha Christian University's Auditing students. This study's sample consists of auditing students (students of 2015-2020). Explanatory research was used in this study, and purposive sampling was used as the sampling strategy. For research hypothesis testing, SPSS version 20.0 is used. T-tests, F-tests, and multiple regression analysis are used. The findings of this study suggest that the University Library has an impact on a student's academic


INTRODUCTION
Library is very important in learning. It has an important role as a tool to support improvement, interest, and problem/difficulty resolution. The library is a mean for literacy and reading, as well as a guide and research builder in learning. Libraries formulate differences in students' understanding and achievement as well as assist the learning and teaching process in an educational environment. Libraries are places for knowledge and ideas and have a fundamental role in supporting and shaping pleasure/comfort in reading and more literation. Hence, it can be concluded that without a library, educational programs will not run effectively (Ayaz, Ali, Khan, Ullah, & Ullah, 2017).
Many studies have found a strong link between library use and academic achievement. In order to have an impact on academic achievement effectively, libraries must meet various requirements, including conducive physical infrastructure, well-equipped computers (with internet facilities as well of course), photocopiers, collections of relevant and up-to-date books, and qualified library staff. (Nengomasha, Uutoni, & Yule, 2012).
The research also shows that the library has an effect on: 1. Higher test/exam results are associated with academic success.
This includes academic accomplishment in the form of higher standardization in reading, literature, history, and mathematics, as well as higher grades on curricular assignments and tests.
2. Information literacy is one of the successful curriculum or learning outcomes.
This involves improved teamwork, the development, and practice of information literacy, as well as increased knowledge and reading abilities. 3. Good attitude towards the learning process This includes the increased motivation, better attitudes in facing learning tasks, self-esteem, and a broader process of reading for pleasure (Williams, Wavell, & Morisson, 2013) A library, according to the Oxford dictionary, is a room or building where all learning materials, such as books, recordings, and newspapers, are available for the public to read and borrow. It is the most significant and necessary aspect of the learning process. The presence of library facilities in schools improves the effectiveness and progress of the learning process. The major goal of the library is to make all materials available to students and teachers. (Ayaz, Ali, Khan, Ullah, & Ullah, 2017).
This purpose is a combination of purposes as a learning center and a center for knowledge because the library is educative if it is able to provide collections that are in accordance with the scope of the curriculum, able to develop students' interest and appreciation. Provide guidance on how to use and maintain collections effectively and provide adequate reading space. 2. Informative Purpose.
This purpose can be seen in the ability to hold a collection sufficiently, has the quality, attractive, and collections placement that are easy to be reached out to by the students and teachers.

Administrative Purpose
This purpose is seen in the daily tasks of the library with activities of recording and completing collections as well as administering the return of books to students and teachers.
There are many library components that affect academic achievement. Nengomasha, Uutoni, & Yule (2012) examined the effect of libraries on learning and academic achievement. The data in the research are described based on the following components, such as: To find out whether the university has an adequate separate library space (which was built specifically for the library).

Computer Facilities
To find out whether the university library has adequate computer facilities and can be used by students.

Internet Facilities
To find out whether the library has computer facilities which are connected to the internet.
This study intends to find out whether the library is managed by librarians who have adequate qualifications Librarian Position in University Library 1. To find out if each librarian has one particular position in his/her job (not concurrently). 2. To find out whether each librarian has a formal qualification (certification as a librarian).
3. To find out if there are lecturers who also help to manage the library.
Collections and The Development of Library Collections. Data regarding the development of library collections are presented in the points below:

Types of materials in the library
The types of materials range from textbooks, reference materials, magazines and newspapers, audiovisual recordings (including cassettes and DVDs), and other materials in various formats.

Library Collection Acquisition
To find out where the library collections come from (Ministry of Education, University Funding, Donations from students, and others).

Relevance of Library Materials
To find out whether library collections are relevant to the students learning needs. 4. Library Funding.
To find out if the University has an adequate budget for the library. In addition, to find out other sources of funding for the library. 5. Integration of the Library Program into University Activities.
The data in this section consists of the following points: a. Students' Reading Habits To find out whether students generally conduct reading activities regularly. To find out why students read (for fun, to get information, to improve reading skills, to help with assignments) b. The Use of Library by Lecturers in Preparing Learning Materials To find out whether lecturers use the library and integrate it into their learning. c. Library's operational hours.
To find out whether the library has regular operating hours and meets the needs of students. Novo and Calixto (2009) state that academic achievement is often associated with the individual capacities and abilities of successful students and is defined by Rodrigues (2001, p.24) as the result of education/lecture, for example, a student who is in the education/study system, both public and private, of adequate age, have completed high school or its equivalent successfully, without interruption or failure (Novo and Calixto, 2009).
Surya (2004) in Pambudi (2018) states that academic achievement is a change in behavior as a result of individual experiences regarding skills, attitudes, and knowledge as a result of learning. Academic achievement is the result of a person after attending a training or education and can be tested by giving an  (2012) in Pambudi (2018), that academic achievement is the maximum result of a person's achievement so that it is evidence of success achieved after making a learning effort. In achieving learning outcomes, it is necessary to have good environmental conditions and student readiness such as determining learning objectives, learning methods, learning strategies, and learning styles. So as to contribute to a very high learning achievement by students. The information for this study came from a variety of past studies and studies that are still relevant and related to the current one (Hoerudin, 2022). The purpose of this study is to look into the impact of library use as a study medium for students. This research will look into whether or not students' use of libraries has an impact on their academic progress. This research is valuable for determining which components of the library can increase students' enthusiasm to study, which will, in turn, increase academic success.
There has been some research on this problem, but this research offers something unique; for example, the research was conducted in 2021 (current year), the participants were from Bandung, and they were accounting students.

Hypothesis Development The Impact of University Libraries on Academic Performance
One of the most constant findings in this study, according to Chan, C. (2008), is the link between library staffing and student accomplishment. In a research conducted in North Carolina, Burgin and Bracy (2003, p. 36) discovered that teachers in high-performing schools worked one-third longer hours than those in lowerperforming schools. There has also been evidence of a link between having greater library collections and higher student accomplishment (Baughman, 2000;Burgin & Bracy 2003;Lance et al., 2000;Yoo, 1998).
Furthermore, Lance et al. (2005, p. viii) found that schools with newer collections fared much better than schools with older collections in an Illinois research. The instructional role of the librarian is also an effective predictor of student academic progress, according to the literature. Smith (2001, p. 181) discovered that library personnel in high-performing schools spend more time on leadership and cooperation activities than those in low-performing schools in Texas (Chan, 2008).
According to the Canadian Library Association (2014), "research continues to demonstrate results that student achievement increases with the support of professional library staff and well-funded school libraries," as stated in Hammond's research (2017). In certain circumstances, a sample library program includes access to school library resources, the newest technology, and information literacy skills, as well as collaborative support from teachers and librarians. It is impossible to avoid conducting research in school libraries. A wellqualified library program with skilled teachers and librarians has a major impact on student progress.

H0:
University Library has no effect on Academic Achievement H1: University Library has an effect on Academic Achievement

Population and Sampling Techniques
The population is the entire individual who is the subject of the study. The sample is part or representative of the population studied (Arikunto, 2010) in Sabirin, Rivilla, and Assidiqi (2013). This research uses purposive sampling.

Research Method
The research method employed in this study was explanatory research. The explanatory survey method is a type of research that employs questionnaires to collect data from a sample or population and then uses that  (Sabirin, Rivilla, and Assidiqi, 2013).
The study was carried out at Maranatha Christian University.
The following are the student sampling criteria that will be employed in this study: 1. Students who are presently enrolled in or have previously enrolled in Auditing classes. 2. Active students from the 2015-2020 class 3. Students who have made a library visit

Data Collection Technique
Purposive sampling is used as the sampling technique, which is a technique by applying certain criteria to determine the sample (Gunawan and Hardjunanto, 2020). The participants in this study are all students enrolled in the Auditing Accounting Study Program at Maranatha Christian University in Bandung. This study used a questionnaire data collecting technique using a Likert scale of 1-5 and documentation procedures to acquire data.

Test for Validity and Reliability
Validity is a metric that indicates how reliable an instrument is (Arikunto, 2002:144 in Ariyanti, 2010. If the Pearson Correlation value > r-table and the significance level of each statement item score to the overall score of the statement items is less than 005, the instrument is deemed to be legitimate (Wahyu, 2010:92 in Ariyanti, 2010. The instrument is said to be reliable if the instrument is able to reveal reliable data in accordance with the actual reality. According to Arikunto (2013: 211) in Furqon (2018). Reliability indicates an understanding that the instrument is reliable enough to be used as a data collection tool because the instrument is already good. Cronbach's alpha statistical test was used to verify the instrument's reliability. An instrument is regarded to be reliable if the findings of Cronbach's alpha calculation reveal a value larger than 0,60, according to Nunnaly in Ghazali (2011: 25) in Furqon (2018

Description of the Object of research
Active students from the Faculty of Business, Accounting Study Program, Maranatha University, Bandung, class of 2015-2020 were the subject of this research study. The influence and link between research variables are described using this strategy. A questionnaire was handed to the students as the study's tool (Kifta, Giaftman, Simatupang, Watrianthos, 2022).

Table 3 Test of Reliability Results
If the result (Cronbach alpha) is more than 0.60, the variable is deemed to be dependable. Because it has a Cronbach alpha of 0.919, this study variable is considered dependable. The data exhibits a normal distribution because all variables have a sig value over 0.05, with a sig value of 0.970. Table 5 The Plot of Heteroscedasticity Test Results

Heteroscedasticity Test
The data does not show heteroscedasticity, because all variables have a sig value over 0.05, where the sig value is 0.096, according to the test results.

Table 6 Result of T-Test
The Effect of University Library On Academic Achievement The t value is 9.399, with a sig value of 0.000, indicating that the sig value is less than 0.05, according to the results of SPSS computations. As a result, the independent variable (Library) has a partly positive effect on the dependent variable (Academic Achievement) From the partial test results, the following results are obtained: H1: Accepted, the University Library has an impact on student academic achievement.

Discussion of Research Results
The Effect of Library on Academic Achievement With the good services provided by staff and the availability of complete facilities, students will be more comfortable in the library and will often spend time in the library if they have free time. With frequent visits to the library, the GPA of a student will be high and increase (Dewi, 2015). This is also explained by Sumadi in E.R. Dewi (2006) that the intensity of library utilization will affect the level of student understanding, where the more often students use learning information sources in the library, will increase their knowledge and indirectly affect their achievement. The success or failure of education achieved by students is the responsibility of students, lecturers, and other supporting facilities such as libraries. In this case, teaching is not only viewed in terms of processes and results, but also in terms of other educational supporting facilities and infrastructure such as laboratories and libraries. Where there is an optimal teaching process, it must also be supported by the facilities and infrastructure of a learning information resource center. The students learning outcomes achieved are determined not only by the ability of the students themselves but also by the frequency with which students use the library as a central source of scientific information (Jamaluddin, 2014).

CONCLUSION
This study found that having good library facilities can increase a student's motivation to study. Academic success will rise if students are motivated to learn. A good library should have enough study space, computers with internet access, a large book collection, a trained librarian, and flexible operating hours (and have a website that can be accessed from everywhere). Similarly, technology is required in education to facilitate the development of learning depending on these students' needs (Hutagalung, 2022).
One of the most important measures to increase graduation quality is to improve the quality of learning at all levels of education, both in terms of planning and procedure (Laoli, Dakhi, Zagoto, 2022). All students' learning styles can be accommodated with a sufficient library. Students who understand their learning style will be able to learn more effectively and manage their learning time, resulting in improved student learning results (Suryati, Dewi, Susanta, 2022).