Authors:
Choms Gary Ganda Tua Sibarani
;
Andri Zainal
and
Ulfa Nurhayani
Affiliation:
Universitas Negeri Medan, Indonesia
Keyword(s):
Accounting Anxiety, Accounting Students, Factors Analysis
Abstract:
Extant studies highlight that accounting anxiety is as an individual fear or fear of accounting in terms of understanding accounting concepts, applying economic events by completing the accounting cycle, preparing final accounts, interpreting, analyzing, and communicating financial information useful for decision-making purposes. this study to ascertain whether there is a difference between accounting and non accounting educational students Unimed accounting and what factors influence it. Seen from the independent sample t test found that T test table is 2,0024 and the sig value is 0, 30 <0, 05 which means that there are differences in accounting anxiety. then there are 4 factors that affect accounting anxiety that is cognitive anxiety, anxiety, confidence, and doubt seen from result of factor analysis test. The population in this study are students of Accounting Education and Non-Education Accounting Student, Faculty of Economics Unimed of batch 2015 that were engaged in academic ye
ar of 2017/2018. The sampling procedure used a Purposive Random Sampling. The sample in this study consisted of 60 samples taken summed up from 30 samples representing each department as respondent.
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