Date: 02-12-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

ANALISIS TINGKAT PEMAHAMAN MAHASISWA AKUNTANSI TERHADAP PENYUSUNAN LAPORAN KEUANGAN

Detail
Author STEFILIANY CITRA PURNAMA LAMBUNG
Category Akuntansi Keuangan dan Auditing

Abstract

Accounting is one of the study of the listing, transaction, reporting, summarizing and much more material that must be understood by the students of accounting, reports generated, among others, income statement, cash flow, and balance sheet. This research aims to measure the level of student understanding of accounting S1 on the preparation of financial statements showing the accounting cycle services company visits of accounting students who come from different educational backgrounds. This research uses descriptive quantitative research with data collection using the questionnaire. The variable in this study is an element of financial statement services company focused on the balance sheet, profit and loss, and changes in equity. The population in this study were accounting students from the College of Economics Malangkucecwara Malang. Testers hypothesis using test equipment more than two independent sample groups that are not related, ie parametric statistical tests one way ANOVA. The results of this research to students' understanding of the concept of variable balance sheet and income statement that there are differences of understanding among students dengaan backgrounds different schools, while understanding the concept of variable equity changes in student understanding are the same atu no different from the average value of the highest of the three concepts of variable studied is the average value of understanding students from SMK majoring in accounting.