{"title":"会计专业学生对会计基本概念的理解情况分析","authors":"Ladzina Shafira Zahra, Audita Setiawan","doi":"10.32897/sobat3.2021.29","DOIUrl":null,"url":null,"abstract":"The purpose of this study is to empirically prove the differences in understanding. The formulation of the problem is to empirically prove whether there are differences in the understanding of students from high school with a science major and high school majoring in social studies on the basic concepts of accounting. The basic concept of accounting in this study uses the variables of assets, liabilities, and capital. This research was conducted at a private university in West Java. The data is primary data, and the data collection technique is using a questionnaire. The population and sample in this study were 52 students majoring in accounting for the 2019-2020 class based on certain criteria. The data analysis technique of this research is descriptive statistical analysis, using validity, reliability and Kruskal Wallis difference test with IBM SPSS Statistics version 23 to measure the level of understanding of students from high school majoring in science and high school majoring in social studies on the basic concepts of accounting. The results of this study stated that only the variable Capital (Equity) had a significant difference in understanding between students from high school majoring in science and high school majoring in social studies. Where the other two variables, namely Assets and Liabilities, show that there is no significant difference in understanding between students from Senior High School from the Science Department and Senior High School from the Social Sciences Department.","PeriodicalId":20621,"journal":{"name":"Prosiding Seminar Sosial Politik, Bisnis, Akuntansi dan Teknik (SoBAT) ke-3","volume":"406 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2021-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"ANALYSIS OF ACCOUNTING STUDENT'S UNDERSTANDING OF BASIC ACCOUNTING CONCEPTS\",\"authors\":\"Ladzina Shafira Zahra, Audita Setiawan\",\"doi\":\"10.32897/sobat3.2021.29\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The purpose of this study is to empirically prove the differences in understanding. The formulation of the problem is to empirically prove whether there are differences in the understanding of students from high school with a science major and high school majoring in social studies on the basic concepts of accounting. The basic concept of accounting in this study uses the variables of assets, liabilities, and capital. This research was conducted at a private university in West Java. The data is primary data, and the data collection technique is using a questionnaire. The population and sample in this study were 52 students majoring in accounting for the 2019-2020 class based on certain criteria. The data analysis technique of this research is descriptive statistical analysis, using validity, reliability and Kruskal Wallis difference test with IBM SPSS Statistics version 23 to measure the level of understanding of students from high school majoring in science and high school majoring in social studies on the basic concepts of accounting. The results of this study stated that only the variable Capital (Equity) had a significant difference in understanding between students from high school majoring in science and high school majoring in social studies. Where the other two variables, namely Assets and Liabilities, show that there is no significant difference in understanding between students from Senior High School from the Science Department and Senior High School from the Social Sciences Department.\",\"PeriodicalId\":20621,\"journal\":{\"name\":\"Prosiding Seminar Sosial Politik, Bisnis, Akuntansi dan Teknik (SoBAT) ke-3\",\"volume\":\"406 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-11-29\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Prosiding Seminar Sosial Politik, Bisnis, Akuntansi dan Teknik (SoBAT) ke-3\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.32897/sobat3.2021.29\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Prosiding Seminar Sosial Politik, Bisnis, Akuntansi dan Teknik (SoBAT) ke-3","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.32897/sobat3.2021.29","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
本研究的目的是实证证明理解上的差异。问题的表述是为了实证证明理科高中学生与社会学高中学生对会计基本概念的理解是否存在差异。本研究中会计的基本概念使用了资产、负债和资本的变量。这项研究是在西爪哇的一所私立大学进行的。数据为原始数据,数据收集技术采用问卷调查法。本研究的人口和样本是根据一定的标准选取的52名2019-2020级会计专业的学生。本研究的数据分析技术为描述性统计分析,采用效度、信度和Kruskal Wallis差异检验,采用IBM SPSS Statistics version 23来衡量高中理科专业学生和高中社会学专业学生对会计基本概念的理解程度。本研究的结果表明,只有变量资本(股权)在高中理科专业学生和高中社会学专业学生的理解上有显著差异。其中,另外两个变量,即资产和负债,表明来自科学系的高中学生和来自社会科学系的高中学生在理解上没有显著差异。
ANALYSIS OF ACCOUNTING STUDENT'S UNDERSTANDING OF BASIC ACCOUNTING CONCEPTS
The purpose of this study is to empirically prove the differences in understanding. The formulation of the problem is to empirically prove whether there are differences in the understanding of students from high school with a science major and high school majoring in social studies on the basic concepts of accounting. The basic concept of accounting in this study uses the variables of assets, liabilities, and capital. This research was conducted at a private university in West Java. The data is primary data, and the data collection technique is using a questionnaire. The population and sample in this study were 52 students majoring in accounting for the 2019-2020 class based on certain criteria. The data analysis technique of this research is descriptive statistical analysis, using validity, reliability and Kruskal Wallis difference test with IBM SPSS Statistics version 23 to measure the level of understanding of students from high school majoring in science and high school majoring in social studies on the basic concepts of accounting. The results of this study stated that only the variable Capital (Equity) had a significant difference in understanding between students from high school majoring in science and high school majoring in social studies. Where the other two variables, namely Assets and Liabilities, show that there is no significant difference in understanding between students from Senior High School from the Science Department and Senior High School from the Social Sciences Department.