ANALISIS PEMAHAMAN MAHASISWA AKUNTANSI TERHADAP KONSEP ASET, KEWAJIBAN, DAN EKUITAS
Abstrak: The study examined
the differences of understanding assets, liabilities, and
equities concepts among
college students majoring
in accounting with different educational background. Data were collected
by questionnaires distribution
to 122 college
students majoring in accounting as respondents. One hundred and
seven of 122 questionnaires were
processing using the
Kruskal Wallis H
test. The results
of this study showed
that there are no differences
of understanding assets, liabilities, and equities concepts
among college students majoring in accounting. Different
educational background did
not result the differences of understanding assets,
liabilities, and equities concepts.
Keywords: Assets, liabilities,
equity, college students
Penulis: BUDI HARTONO KUSUMA
dan NURAINUN BANGUN
Kode Jurnal: jpakuntansidd110060
