Faktor-Faktor Yang Mempengaruhi Pemahaman Mahasiswa Program Studi Akuntansi Tahun 2009 Terhadap Mata Kuliah Pengantar Akuntansi Pada Perguran Tinggi Swasta Di Seberang Ulu Palembang

Abstract

The problem of this study was what factors influenced the understanding of accounting students academic year 2009 about accounting introduction subject at private college at Seberang Ulu II Palembang. The purpose of this this study was to determina the factors influenced the understanding of accounting students academic year 2009 about accounting introduction subject at private college at Seberang Ulu II Palembang. The study used descriptive method. The variables of this study were the factors influencing the understanding of accounting students and accounting introducting subject. The population of this study was the students at privat college Seberang Ulu II Palembang. The samples were 79 respondens taken from startified random sampling. The result of this study showed the The factors Influencing The Understanding of students is internal factor and eksternal factor. The dominant factors was internal factor is motivasion student to study accounting, The dominant factors was external factor are the lecturing methods and the material of the lecturing influenced the students understanding.