Analisis Tingkat Pemahaman Mahasiswa Akuntansi Terhadap Konsep Dasar Akuntansi Berdasarkan Asal Sekolah (Studi Kasus Mahasiswa Jurusan Akuntansi dengan Akreditasi A di Surabaya)

Wati, Evi Lestia (2020) Analisis Tingkat Pemahaman Mahasiswa Akuntansi Terhadap Konsep Dasar Akuntansi Berdasarkan Asal Sekolah (Studi Kasus Mahasiswa Jurusan Akuntansi dengan Akreditasi A di Surabaya). Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The formulation of the problem in this study is to prove whether there is a difference in understanding of the basic concepts of accounting from students who come from senior high schools who are majoring in SMA IPA, SMA IPS, and SMK Accounting. This research was conducted in Surabaya at a university accredited A majoring in accounting. This research was used to compare the understanding of accounting students based on different high school backgrounds at the A accredited university in Surabaya. The data uses primary data with data collection techniques, namely distributing questionnaires online with google form. The data analysis used was descriptive analysis and used the validity, reliability and Kruskall Wallis test. The results showed that there was no difference in understanding the basic concepts of accounting (assets) between students from SMA majoring in Science, SMA majoring in Social Sciences and SMK majoring in Accounting. There is no difference in understanding the basic concepts of accounting (liabilities) between students from high schools majoring in science, high school majoring in social studies and vocational school majoring in accounting. There are differences in understanding the basic concepts of accounting (equity) between students from high school science majors, high school social studies and accounting majors. With these results it can be concluded that if lecturers who teach can add more hours of study in delivering material and add practice questions on all basic accounting concepts, namely the concept of liabilities, assets, and especially the concept of capital (equity). Because there are still differences in understanding the basic concepts of equity accounting. Keywords: Understanding the basic concepts of accounting for assets, liabilities and equity.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: EVI LESTIA WATI
Date Deposited: 27 Nov 2020 08:45
Last Modified: 27 Nov 2020 08:45
URI: http://eprints.perbanas.ac.id/id/eprint/7218

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