THE EFFECT OF CHARACTER EDUCATION AND THE ROLE OF TEACHERS ON THE COMPETENCY OF STUDENTS IN ACCOUNTING AND FINANCE PROGRAM SMKN 1 TORAJA UTARA

The World of Business and the World of Industry requires competent human resources and prioritizes human resources who have character according to company criteria. As a school that prepares students to enter the world of work, Vocational High School is required to answer the needs of the world of work. From this problem, this research was conducted to see the effect of character education and the role of teachers on the competence of students majoring in accounting and financial institutions at SMKN 1 Toraja Utara, using quantitative research methods. The research results showed a positive influence between character education and student competence shown in the sig results. Deviation from linearity of character education 0.641> 0.05, which means that there is a linear relationship between character education and student competence, further proof is done through a correlation test which shows a significant result of 0.00 <0.05 and a Pearson Correlation value of 0.715, which means that there is a correlation between character education and student competence. With the degree of strong category relationship. Likewise, the teacher's role in student competence has a positive influence on sig results. Deviation from the linearity of character education is 0.333> 0.05, which means a linear relationship between the teacher's role and student competence. A correlation test is carried out which shows a significant result of 0.00 <0.05 and a Pearson Correlation value of 0.647, meaning a correlation between the teacher's role and student competence with degrees strong category relationship. From the results of the F test, it can be concluded that there is a simultaneous influence of character education and the role of teachers on the competence of students in financial accounting expertise programs and institutions at SMKN 1 Toraja Utara, where Fcount is more significant than F table (20,798. 3,33), with a significance value of 0,000. <0.05. Likewise, it can be seen from the coefficient of determination of 0.598, which means that 59.8% of character education and the role of teachers affect student competence, while variations influence the remaining 40.2% in other variables.