ANALISIS TINGKAT PERBEDAAN PEMAHAMAN MAHASISWA AKUNTANSI TERHADAP KONSEP DASAR AKUNTANSI (Studi Empiris Pada Mahasiswa Akuntansi S1 Universitas Muhammadiyah Malang yang Berasal dari Latar Belakang Sekolah Menengah yang Berbeda)

Main Author: Nawasarif, Dallillah
Format: Thesis NonPeerReviewed Book
Bahasa: eng
Terbitan: , 2019
Subjects:
Online Access: http://eprints.umm.ac.id/55758/1/PENDAHULUAN.pdf
http://eprints.umm.ac.id/55758/2/Bab%201.pdf
http://eprints.umm.ac.id/55758/3/Bab%202.pdf
http://eprints.umm.ac.id/55758/4/Bab%203.pdf
http://eprints.umm.ac.id/55758/5/Bab%204.pdf
http://eprints.umm.ac.id/55758/6/Bab%205.pdf
http://eprints.umm.ac.id/55758/7/LAMPIRAN.pdf
http://eprints.umm.ac.id/55758/
Daftar Isi:
  • This study aims to find empirical evidence about the differences in understanding of assets, liabilities, and equity between students from Accounting on the University of Muhammadiyah Malang who come from Senior High School majoring in science, Senior High School majoring in social, and vocational high schools majoring in accounting. This research is a comparative study with a nonprobability sampling technique. The population and sample used in this study are accounting students at the University of Muhammadiyah Malang class of 2015-2017, amounting to 91 students. The analytical tools used include; validity test, reliability test, and, Kruskal Wallis test. The results of this study indicate that the understanding of the basic concepts of accounting proxied by assets, and liabilities between students who come from high schools majoring in science, high school majoring in social studies and vocational high school majoring in accounting, have no difference and can be said to have the same assessment. Then the understanding of the basic concepts of accounting which is proxied by equity between students from high schools majoring in science, high school majoring in social studies and vocational high school majoring in accounting, there are significant differences and are said to have different ratings.