Pengaruh Pendidikan dan Pelatihan terhadap Pemahaman Akuntansi: Studi Empiris pada Mahasiswa UMUS Brebes

Abstract

This study aims to analyze the effect of formal education and training on accounting understanding among students of the Accounting Study Program at Muhadi Setiabudi University (UMUS) Brebes. The research employs a quantitative approach using a survey method involving 108 students selected from a population of 148 active students, determined using the Slovin formula. The analysis techniques include validity testing, reliability testing, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination (R²). The results indicate that training has a significant effect on accounting understanding (p < 0.05), while formal education shows a positive but partially lower effect. Simultaneously, education and training have a significant effect with a contribution of 65.8%. These findings reinforce human capital theory and experiential learning theory, suggesting that the combination of structured education and applied training enhances the cognitive and technical competencies of accounting students.