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This study seeks to describe the determinants factors influencing students’ academic performance and address the issue that will improve accounting students’ performance in undergraduate accountancy degree program Universitas Negeri Padang, Indonesia. This research was used a survey method. Data was collected through questionnaire to 176 accounting students with 33 questions  related to three primary groups:  demographic variables, institutional variables and social-economic variables. The determinants factors of accounting students academic performance are: prior knowledge of accounting, math and English grade, highly use of internet as a source of learning, adequacy of faculty facilities, no part-time job, no-marital status and good family support. This research highlights that students prefer to use internet as a source of learning accounting than read a printed accounting textbooks or visit the library. Thus, the accounting department needs to increase students’ accounting literacy through many ways. Furthermore, the highly use of internet by students becomes an oppurtunity for lectures to increase study through e-learning.

Accounting, Undergraduate Program, Academic Performance, UNP