| dc.description.abstract | This research aims to know the factors that affect the students understanding of accounting against the meaning
of equity. Understanding the individual accounting will give a discourse and important decisions related to
managerial condition of a company. The independent variable in this study is the College distinguished into two
groups, namely college students and college academics. Year incoming students are the divided intro three
groups 2016, 2017 and 2018. Department of the school of origin are distinguished into three departments namely
the IPA, IPS, and others. Student schiment levels are the divided intro three groups 2,00 – 2,75, 2,76 – 3,50 and
3,51 – 4,00. The dependent variable i.e. the meaning of assets, liabilities and equity.The sample in this research
is the accounting student in accordance with the terms of some of the colleges in the city of Jember. Hypothesis
testing in this study using individual parameters of significance tests (test T) and Analysis of Variance (ANOVA)
indicating each independent variable effect on the dependent variable. The year incoming students does not
affect the accounting student understanding towards the meaning of equity and The results of this study
demonstrate that colleges,majors student and student achiment levels understanding affect school origin
accounting against the meaning of equity. | en_US |
