ANALYSIS THE INFLUENCE OF UNDERSTANDING OF BASIC ACCOUNTING CONCEPTS ON ACCOUNTING STUDENTS BASED ON SCHOOL BACKGROUND AT UNIVERSITAS ANDALAS

Kenia, Silfialoka (2023) ANALYSIS THE INFLUENCE OF UNDERSTANDING OF BASIC ACCOUNTING CONCEPTS ON ACCOUNTING STUDENTS BASED ON SCHOOL BACKGROUND AT UNIVERSITAS ANDALAS. Diploma thesis, Universitas Andalas.

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Abstract

This study aims to measure the difference in understanding and how far the understanding of accounting students of the Faculty of Economics and Business, Andalas University about Assets, Liabilities and Equity who comes from different school backgrounds. The sampling method used the Stratified Random Sampling technique, namely several 78 Accounting students at Andalas University. Data management in this study was assisted by SPSS 25 software. The results of this study indicate that there is no difference in the level of understanding of assets, liabilities and equity between students from SMA IPA, SMA IPS, SMK Accounting/others. Keyword: Accounting Students, Understanding Assets, Liabilities and Equity

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