<![CDATA[In this era of globalization, the competition in the Universities industry is becoming
increasingly fierce. Universities should create value, by providing the benefits and costs
in accordance with the expectations of students. The purpose of this study was to
measure value creation based on perception of the students majoring in accounting in
private universities in by gender, grade, and seniority of students. The data were
collected by distributing questionnaires to 135 accounting students at four private
universities that have the highest tuition fee for their accounting program. To avoid any
misinterpretation of the data obtained in the research process, there were several steps
that must be passed as to test the validity and reliability testing. The variables tested by
using One Way ANOVA test The results obtained from these test are there is significant
differences in value creation based on studentâs gender, and there are no differences in
value creation based on score and seniority of the students.]]>
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