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dc.contributor.authorSHULTHONI, Moch.
dc.date.accessioned2021-01-26T01:57:39Z
dc.date.available2021-01-26T01:57:39Z
dc.date.issued2020-10-02
dc.identifier.urihttp://repository.unej.ac.id/handle/123456789/103058
dc.description.abstractThis 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
dc.language.isoInden_US
dc.publisherJurnal Penelitian Akuntansi (JPA)en_US
dc.subjectcomprehensionen_US
dc.subjectbasic concept of accountingen_US
dc.subjectthe meaning of equityen_US
dc.titleFaktor-Faktor yang Mempengaruhi Pemahaman Mahasiswa Akuntansi terhadap Makna Ekuitasen_US
dc.typeArticleen_US
dc.identifier.kodeprodiKODEPRODI0810301#Akuntansi
dc.identifier.nidnNIDN0707078003


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