Riset Eksperimen-Kuasi: Perlukah Mahasiswa Baru Program Studi Akuntansi dari Latar Belakang Sekolah Berbeda kuatir?

Antonius Grivaldi Sondakh

Riset Eksperimen-Kuasi: Perlukah Mahasiswa Baru Program Studi Akuntansi dari Latar Belakang Sekolah Berbeda kuatir?

Authors

Antonius Grivaldi Sondakh Universitas Lambung Mangkurat

Keywords:

Accounting studies; New student; Prospect theory; Quasi-experimental research

Abstract

Some of new students, especially from SMU-IPA, are worried that they will not be able to compete with their colleagues from SMU-IPS and SMK-Accounting. Using a quasi-experimental method, this research aims to answer these concerns by extending previous findings regarding the relationship between school background and understanding of basic accounting. The introductory learning of accounting in the first year is experimental manipulation. The subjects who became the experimental group were 3rd-semester students, while the subjects who became the control group were 1st-semester students. Using prospect theory, this research proves that although initially these concerns were justified, after receiving basic accounting studies, these concerns became unreasonable. Apart from answering the concerns of new students, the results of this research are useful for the accounting study program to convince prospective new students and their parents not to hesitate in choosing accounting as a study option for future careers.

Downloads

Download data is not yet available.

References

Bazerman, M. H., & Moore, D. A. (2013). Judgmental in Managerial Decision Making (8th eds.). John Wiley & Sons, Inc.

Financial Accounting Standards Board (FASB). (1985). Statement of Financial Accounting Concepts No.6, Elements of Financial Statements. Stamford, CT: FASB.

Hannan, R. L., Hoffman, V. B., & Moser, D. V. (2005). Bonus versus Penalty: Does contract frame affect employee effort? In Rappaport A & Zwick R (Eds.), Experimental Business Research (Vol. II, pp. 151–169). MI: Springer Science and Business Media.

Jariyah, A., & Rochmawati, R. (2020). Pengaruh Pengetahuan Awal Akuntansi, Kecerdasan Emosional Dan Efikasi Diri Terhadap Tingkat Pemahaman Akuntansi. Jurnal Pendidikan Akuntansi (JPAK), 8(1), 9–16. https://doi.org/10.26740/jpak.v8n1.p9-16

Jogiyanto, H. M. (2007). Metodologi Penelitian Bisnis: salah kaprah dan pengalaman- pengalaman. BPFE - Yogyakarta.

Kahneman, D., & Tversky, A. (1979). Prospect Theory: An Analysis of Decision under Risk. Econometrica, 47(2), 263–292.

Mursalin, & Hendri, E. (2015). Analisis Tingkat Pemahaman Mahasiswa Akuntansi Dan Manajemen Tentang Konsep Aset, Liabilitas Dan Ekuitas (Studi Pada Mahasiswa S1 Fakultas Ekonomi PGRI Palembangn Berdasarkan Asal Sekolah dan Jurusan). Jurnal Media Wahana Ekonomika, 12(3), 1–17.

Nahartyo, E. (2013). Desain dan Implementasi Riset Eksperimen (2nd ed.). UPP STIM YKPN.

Rahayu, S. I. (2019). Analisis Faktor-Faktor Yang Mempengaruhi Pemahaman Konsep Dasar Akuntansi. Jurnal Pajak, Akuntansi, Sistem Informasi, Dan Auditing (PAKSI), 1(1), 40–57. https://doi.org/10.33476/jpaksi.v1i1.966

Rizani, F., & Sondakh, A. G. (2018). The influence of incentive contract framing on managerial efforts and work motivation. International Journal of Business and Management Science, 8(1), 197–211.

Sondakh, A. G. (2016). Transfer Pricing Dalam Sudut Pandang Teoritis Yang Berbeda. Indonesian Article Research Network, 4(2), 131–140.

Sugiri, S., & Riyono, B. A. (2008). Akuntansi Pengantar 1 (edisi ke-7). Unit Penerbitan dan Percetakan, Sekolah Tinggi Managemen YKPN.

Undang-Undang Republik Indonesia Nomor 20 tahun 2003 tentang Sistem Pendidikan Nasional. (n.d.).

Wardiningsih, R. (2020). Analisis Pemahaman Mahasiswa Akuntansi terhadap Konsep Dasar Akuntansi. Manazhim, 2(2), 143–156. https://doi.org/10.36088/manazhim.v2i2.852

Weygandt, J. J., Kimmel, P. D., & Mitchell, J. E. (2021). Accounting principles (14th Ed). John Wiley & Sons, Inc.

Downloads

Published

2025-11-13

How to Cite

Sondakh, A. G. (2025). Riset Eksperimen-Kuasi: Perlukah Mahasiswa Baru Program Studi Akuntansi dari Latar Belakang Sekolah Berbeda kuatir?. Jurnal Pendidikan Akuntansi (JPAK), 12(2), 139–148. Retrieved from https://ejournal.unesa.ac.id/index.php/jpak/article/view/56908

Download Citation

Issue

Vol. 12 No. 2 (2024)

Section

Article

License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Authors who publish with this journal agree to the following terms:

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

Jurnal Pendidikan Akuntansi (JPAK) is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.