2DATA OF LEARNING ACHIEVEMENT
The data presented in this manuscript is a part of a study of the factors of learning achievement in introductory accounting courses in Indonesian universities. A closed questionnaire was an instrument for collecting data and 445 questionnaires were distributed to participants using a purposive sampling method to students in public and private universities in Indonesia. About 220 were returned and could be analyzed further. Participants indicate the level of agreement on the items contained in the questionnaire on a five-point scale.