Jurnal Bisnis dan Akuntansi
Vol 13 No 3 (2011): Jurnal Bisnis dan Akuntansi

ANALISIS PEMAHAMAN MAHASISWA AKUNTANSI TERHADAP KONSEP ASET, KEWAJIBAN, DAN EKUITAS

BUDI HARTONO KUSUMA (Fakultas Ekonomi Universitas Tarumanagara)
NURAINUN BANGUN (Fakultas Ekonomi Universitas Tarumanagara)

Article Info

Publish Date
19 Apr 2018

Abstract

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.

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Journal Info
Jurnal Bisnis dan Akuntansi
Website

Abbrev

JBA

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues ...