Understanding of Principal Accounting Subject Based on Gender and Mathematics Ability: Empirical evidence from Indonesia

Abstract

Student accounting capabilities begins with an understanding of principal accounting courses. This has been the main focus to note in the accounting students before learning attended the advanced courses in accounting. Therefore, this study aims to explore the difference between gender and mathematics ability to support understanding of principal accounting courses. This research was conducted at the accounting level 1 all students who take the principal accounting courses 1 and mathematical economics with 272 samples of students. This study uses an independent sample test to analyze the difference between the student's understanding of principal accounting courses based on gender and economic mathematics ability. The research results show that there is a difference in ability in principal accounting course 1 based on gender and performance of mathematical economics subject. These results indicate that the average student women have a higher value compared with the men's student, thus demonstrating a better understanding of principal accounting courses 1.