ANALISIS TINGKAT PEMAHAMAN MAHASISWA TERHADAP DASAR-DASAR AKUNTANSI BERDASARKAN ASAL SEKOLAH DAN JURUSAN

Abstract

The goal of  research have improved empirical differences in the understanding of the assets, liabilities and capital between accounting student graduate high school and vocational school graduate accounting students and studies, The study have using 75 student accounting from high school graduates majoring in science and social studies. The process of the data collection conducted at four leading universities in Padang city. Each university is spread have 75 sheets of questioners. The research have three variable. The variable consist of understanding of assets, liabilities and capital. The test of the hypothesis using Kruskal Wallis test. The result of the test founding  the differences in the understanding of the assets between student from high school and college student from SMK. In this study also founding there differences understanding of capital between student from high school and college student from SMK. The result of the test also founding there are significant differences between the understanding of capital high school student from majoring in sciences with student from high school to college majoring in social studies around the city of Padang

Keyword   :   Understanding of Assets, Understanding of Liabilities and Understanding of Capital