ANALISIS PEMAHAMAN MAHASISWA TERHADAP MATA KULIAH PENGANTAR AKUNTANSI BERDASARKAN LATAR BELAKANG PENDIDIKAN DAN GENDER (Studi Empiris Pada Mahasiswa Program Studi Akuntansi Universitas Islam Kuantan Singingi)

Abstract

This study aims to determine whether there are differences in educational background and gender towards the understanding of introductory accounting courses in accounting students at the Faculty of Social Sciences, Kuantan Singingi Islamic University. This study uses primary data obtained through questionnaires. The sample of this study were 46 students by using purposive sampling method. Data analysis used different test analysis by conducting independent sample t-test different tests from the SPSS 25 program for windows. The results of the t-test different test analysis showed that there were differences in understanding of introductory accounting courses between female and male students. While for students who are majoring in Natural Sciences and SMA/MA IPS there is no difference in the understanding of introductory accounting courses.