Analisis Tingkat Kemampuan Mahasiswa Akuntansi terhadap Konsep Dasar Akuntansi berdasarkan Gaya Belajar dan Asal Sekolah. (Analysis of Accounting Students' Ability Level on Basic Accounting Concepts based on Learning Style and School Origin).

Afianti, Vivin Yunita (2021) Analisis Tingkat Kemampuan Mahasiswa Akuntansi terhadap Konsep Dasar Akuntansi berdasarkan Gaya Belajar dan Asal Sekolah. (Analysis of Accounting Students' Ability Level on Basic Accounting Concepts based on Learning Style and School Origin). Undergraduate thesis, UNIVERSITAS 17 AGUSTUS 1945 SURABAYA.

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Abstract

The purpose of this research is to compare student understanding accounting based on different high school backgrounds at universities 17 August 1945 Surabaya. The subjects of this research were undergraduate students Accounting class 2018 – 2019. Research data uses primary data with The data collection technique is distributing questionnaires online using Google form. The data technique used in this research is descriptive analysis and using validity, reliability and Kruskall Wallis tests using SPSS. The research results show that there is no difference in understanding the concept basic accounting (asset) between high school students majoring in science, high school majoring in social sciences and vocational school accounting major. There is no difference in understanding of basic accounting concepts (obligation) between high school students majoring in science, high school majoring in social sciences and vocational school majoring Accountancy. There are differences in understanding the basic concepts of accounting (equity) between high school students majoring in science, high school social studies and accounting majors. With these results you can it was concluded that if the lecturer who teaches can increase the hours of study delivering material and adding practice questions on all basic accounting concepts namely the concept of liabilities, assets, and especially the concept of capital (equity).

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