Pengaruh Pembelajaran Persamaan Akuntansi Terhadap Kemampuan siswa menyusun Laporan Keuangan (Laporan laba rugi, perubahan modal dan neraca) siswa kelas X Jurusan Akuntansi SMK Muhammadiyah 02 Pekanbaru

• Main Author: Wardani Purnama Sari
• Format: Article
• Language: Indonesian
• Published: STKIP PGRI Sumatera Barat 2017-10-01
• Series: Economica
• Subjects: accounting equation learning; students’ ability in arranging financial reports
• Online Access: http://ejournal.stkip-pgri-sumbar.ac.id/index.php/economica/article/view/2012/1086

This research aims to analyze the effect accounting equation learning toward students’ ability in arranging financial reports (profit and lost report, change of capital and balance report). The writer has obtained the data using test spread toward 57 students and scores documentation. The data have been analyzed using the technique of simple linear regress. Based on data analysis, the writer concludes that the effect of accounting equation learning toward students’ ability in arranging financial reports (profit and lost report, change of capital and balance report) could be seen from the equality of Y=26,138 + 0.645X which means every Y variable (accounting equation scores) has increased one, and the average of Y (the scores of financial reports) has increased 0,545. And to see correlation significance of both variables on significant level of 5% (0,878>0,250) this means that Ha is accepted and Ho is rejected), while on significant level of 1% (0,878>0,325) this means that Ha is accepted and Ho is rejected). The contribution of accounting equation study toward students’ ability in arranging financial reports r2 is 0,77 X100% = 77% which means the contribution is around 77% while F test is around 1,29 which means F=1,29>1,02 so Ha is accepted and Ho accepted.