Jurnal Keuangan dan Bisnis
Vol 11 No 1 (2013): Jurnal Keuangan dan Bisnis Edisi Maret 2013

Pengaruh Kemampuan Berpikir Logis dan Minat Akuntansi terhadap Pemahaman Konsep Persamaan Akuntansi

Haryanto, Dedi (Unknown)



Article Info

Publish Date
25 Aug 2017

Abstract

The purpose of this study is to prove that students understanding of the accounting equation concept is affected by their logical thinking and interest in accounting. This study proposes two hypotheses. Fifty nine collage students of the first semester were selected as the sample. This study was conducted in one of universities in Palembang. The data were collected by using questionnaires which developed by the research. Multiple regression model and T-test were used to analyze the data. The test results support the research hypothesis. It is found out that logocal thinking and accounting interest affect understanding on the accounting equation concept.

Copyrights © 2013






Journal Info

Abbrev

JKB

Publisher

Subject

Economics, Econometrics & Finance Education

Description

This journal publishes current concept and research papers on Finance, Business, Accounting, Economics, Management, and Education. ...