ANALYSIS OF ACCOUNTING STUDENT'S UNDERSTANDING OF BASIC ACCOUNTING CONCEPTS

Zahra, Ladzina Shafira and Setiawan, Audita (2021) ANALYSIS OF ACCOUNTING STUDENT'S UNDERSTANDING OF BASIC ACCOUNTING CONCEPTS. In: Seminar Sosial Politik, Bisnis, Akuntansi dan Teknik (SoBAT) ke-3, 16 Oktober 2021, Bandung, Indonesia.

[img] Text
29_Ladzina.pdf

Download (444kB)

Abstract

The purpose of this study is to empirically prove the differences in understanding. The formulation of the problem is to empirically prove whether there are differences in the understanding of students from high school with a science major and high school majoring in social studies on the basic concepts of accounting. The basic concept of accounting in this study uses the variables of assets, liabilities, and capital. This research was conducted at a private university in West Java. The data is primary data, and the data collection technique is using a questionnaire. The population and sample in this study were 52 students majoring in accounting for the 2019-2020 class based on certain criteria. The data analysis technique of this research is descriptive statistical analysis, using validity, reliability and Kruskal Wallis difference test with IBM SPSS Statistics version 23 to measure the level of understanding of students from high school majoring in science and high school majoring in social studies on the basic concepts of accounting. The results of this study stated that only the variable Capital (Equity) had a significant difference in understanding between students from high school majoring in science and high school majoring in social studies. Where the other two variables, namely Assets and Liabilities, show that there is no significant difference in understanding between students from Senior High School from the Science Department and Senior High School from the Social Sciences Department.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: Understanding Assets, Liabilities, and Capital
Subjects: Prosiding USBYPKP > Prosiding Sobat (sosial politik, bisnis, akuntansi dan teknik) > Prosiding SoBAT ke-3
Divisions: Fakultas Ekonomi > Akuntansi (S1)
Depositing User: LPPM USB YPKP
Date Deposited: 30 Nov 2021 03:10
Last Modified: 30 Nov 2021 03:10
URI: http://repository.usbypkp.ac.id/id/eprint/1570

Actions (login required)

View Item View Item