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JURNAL BISNIS DAN AKUNTANSI
Vol. 13, No. 3, Desember 2011, Hlm. 183 - 194
ISSN: 1410-9875

Analisis Pemahaman Mahasiswa Akuntansi terhadap Konsep Aset, Kewajiban, dan Ekuitas

Budi Hartono Kusuma dan Nurainun Bangun

Fakultas Ekonomi Universitas Tarumanagara
budihaka@yahoo.com

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http://www.tsm.ac.id/JBA/JBA13.3Desember2011/Analisis Pemahaman Mahasiswa Akuntansi terhadap Konsep Aset, Kewajiban dan Ekuitas.pdf

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 thedifferences of understanding assets, liabilities, and equities concepts.

Keywords: Assets, liabilities, equity, college students.
 
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