ANALISIS TINGKAT PEMAHAMAN MAHASISWA TERHADAP KONSEP DASAR AKUNTANSI DALAM MATA KULIAH AKUNTANSI PENGANTAR (Studi Empiris Pada Mahasiswa Jurusan Akuntansi Perguruan Tinggi Negeri Dan Perguruan Tinggi Swasta Di Surakarta)

ANALISIS TINGKAT PEMAHAMAN MAHASISWA TERHADAP KONSEP DASAR AKUNTANSI DALAM MATA KULIAH

AKUNTANSI PENGANTAR

(Studi Empiris Pada Mahasiswa Jurusan Akuntansi Perguruan Tinggi Negeri Dan Perguruan Tinggi Swasta Di Surakarta)

Rini Amsah

Universitas Islam Batik Surakarta

ashaminami@ymail.com

Endang Masitoh W

Universitas Islam Batik Surakarta

Yuli Chomsatu Samrotun

Universitas Islam Batik Surakarta

ABSTRACT

This study aims to measure the differences of understanding against of the basic concepts of accounting (Assets, Liabilities, and Equity) in Accounting Introductory courses among students from State Universities and Colleges at Surakarta. The population of this study were all students of Accounting Department at State Universities and Colleges in Surakarta who have completed Accounting Introductory courses. Samples are 70 students in Accounting 3rd semester is still active until the academic year 2014/2015 and have completed Accounting Introductory courses at UNS, UNIBA, and UMS. The sampling technique in this study using purposive sampling method. To testing the hypotheses, this study using Kruskal Wallis test. The results showed that there are differences of understanding against of the basic concepts of accounting (Assets, Liabilities, and Equity) in Accounting Introductory courses among students from State Universities and Colleges in Surakarta.

Keyword : Understanding, Concepts, Basic, Accounting

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