Majalah Neraca
Vol 7, No 2 (2011): Majalah Neraca

ANALISIS PERBANDINGAN TINGKAT PEMAHAMAN MAHASISWA TERHADAP ELEMEN LAPORAN KEUANGAN BERDASARKAN LATAR BELAKANG PENDIDIKAN MAHASISWA AKUNTANSI UNIVERSITAS PEKALONGAN

SE., M.Si, Syafnita (Unknown)

Article Info

Publish Date
27 Apr 2014

Abstract

This study purpose to improved empirically about differences of understanding and comprehension of student come from SMK Accounting, IPS High school,IPA High School and Madrasah Aliyah of element Financial Report (Balance Sheet)used as variable are; Asset, Liabilities, and Capital. Sample in this study are 83 students majoring in Accounting  Universitas Pekalongan has completed the introductory course in accaunting 1 and 2. Uses different test Kruskal Wallis result show that there 2 variable asset and capital which claimed a significant difference between student from SMK Accounting, IPS High School, IPA High School dan Madrasah Aliyah. Variable Liabilities showed no significant. The result of the mean rank, all variable; asset,liabilities, and capital showed that students from SMK Accounting has higest mean rank value.Keywords; Asset, Liabilities, Capital and Accounting Students

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Journal Info
Majalah Neraca
Website

Abbrev

NERACA

Publisher

Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Pekalongan

Subject

Economics, Econometrics & Finance

Description

Majalah Neraca, terbit satu semester sekali. konten majalah neraca adalah hasil penelitian dosen dan mahasiswa yang selalu terupdate (terbaru). Majalah Neraca Hadir sejak Tahun 1998 sampai sekarang. Informasi dan Sirkulasi : Sekretariat Majalah Neraca di Jl. KHM. Mansyur No. 02 Pekalongan, Telp. ...