Perbedaan Tingkat Pemahaman Akuntansi Mahasiswa Berdasarkan Jenis Kelamin, Jurusan Saat SMA dan Angkatan Masuk Kuliah

Accounting education department should produce professional accountant along with the development of demand on accounting for the next century. Accounting student are required to have a good comprehesion after they had the accounting education that they learnt from University. Comprehesion level amongs student may be different, based on the gender, high school education, and the year they entered the University. This research is to understand wether there is or there isn’t any different comprehension level amongs the student based on gender, high school education, or the year they entered the University. To obtain the needed details of material, writer took 83 sample repondents by purposive sampling technic. The analytical tool that be used is analytical Chi Square (X2). Research result shows that : there is the difference level of accounting comprehension based on gender and high school education, but there is not to be found any difference based on the year the students entered the University