Pemahaman Mahasiswa Terhadap Beberapa Terminologi Akuntansi

Anggon Anggon • Sofyan S. Harahap • Ramlan Harahap
Journal article Media Riset Akuntansi, Auditing & Informasi • April 2006 Turkey

Abstract

The paper studies how far the understanding of students on ten accounting terrminologies e.i.: (1) cost, (2) expense, (3) revenue, (4) income (5) inventory, (6) gain, (7) loss, (8) depreciation, (9) retained earning, and 10) going concern. The study is conducted in a private university on each department: accounting, management and economics on the academic year 2003/2004. The respondents were in the sixth or seventh semester, intake, 2001, 2000, 1999 and before. Samples of 150 are selected by using convenience probability sampling. F test and ANOVA, Turkey test and Bonferroni were used in every level and propose. The tudy shows that the understanding of the student on those terminologies are vary. The percentage of student's understand correctly the terminologies are (1) cost, 35%, (2) expense, 13% (3) revenue, 37% (4) i come, 30% (5) inventory, 65% (6) gain, 36% (7) loss, 29% (8) depreciation, 25% (9) retained earning, 49% and (10) going concern, 19%.

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Media Riset Akuntansi, Auditing & Informasi

Media Riset Akuntansi Auditing dan Informasi (MRAAI) diterbitkan oleh Lembaga Penerbit Fakultas E... see more