Analisis Pemahaman Mahasiswa Akuntansi Terhadap Konsep Aset, Kewajiban, Dan Ekuitas  

Oleh:

Kusuma, Budi Hartono ; Bangun, Nurainun

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Bisnis dan Akuntansi vol. 13 no. 3 (Dec. 2011), page 183-194.
Topik: Assets; Liabilities; Equity; College Students

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ59 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The Study examined the differences of Understanding assets, liabilities, and equity concepts among college students majoring in accounting with different educational background. Data were collecting 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.

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