Proceedings of the 2nd International Conference of Strategic Issues on Economics, Business and, Education (ICoSIEBE 2021)

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Accounting Students’ Understanding of Assets, Liabilities and Equity by Different School of Origin: Study on Accounting Undergraduate Students at Tadulako University

Authors
Geraldine Claudia Ignatia Rante1, *, Nurhayati Haris2, Femilia Zahra2
1Student of Accounting Department, Faculty of Economics and Business, Tadulako University, Palu, Indonesia
2Lecturer in Accounting Department, Faculty of Economics and Business, Tadulako University, Palu, Indonesia
*Corresponding author. Email: femilia.zahra@untad.ac.id
Corresponding Author
Geraldine Claudia Ignatia Rante
Available Online 17 January 2022.
DOI
10.2991/aebmr.k.220104.031How to use a DOI?
Keywords
Understanding; Assets; Liabilities; Equity
Abstract

This study aims to examine and analyze the level of understanding of accounting students towards assets, liabilities and equity of students in the Department of Accounting, Faculty of Economics and Business at Tadulako University. The method used in this research is quantitative by using primary data. Data collection techniques through questionnaires while the analysis method used is the independent sample t-test test method. The results showed that there was a significant difference in the understanding of asset variables. Specifically, students with a vocational background in accounting were more understanding of assets than students with a high school social science background. As for the liability variable, it shows that there is no significant difference between students with a background in accounting vocational high school (SMK) and social science background in high school (SMK-IPS). In the equity variable, the result also shows that there is no significant difference in understanding between students who come from accounting SMK and SMA-IPS.

Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the 2nd International Conference of Strategic Issues on Economics, Business and, Education (ICoSIEBE 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
17 January 2022
ISBN
10.2991/aebmr.k.220104.031
ISSN
2352-5428
DOI
10.2991/aebmr.k.220104.031How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Geraldine Claudia Ignatia Rante
AU  - Nurhayati Haris
AU  - Femilia Zahra
PY  - 2022
DA  - 2022/01/17
TI  - Accounting Students’ Understanding of Assets, Liabilities and Equity by Different School of Origin: Study on Accounting Undergraduate Students at Tadulako University
BT  - Proceedings of the 2nd International Conference of Strategic Issues on Economics, Business and, Education (ICoSIEBE 2021)
PB  - Atlantis Press
SP  - 207
EP  - 212
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220104.031
DO  - 10.2991/aebmr.k.220104.031
ID  - Rante2022
ER  -