Dampak Perilaku Akuntan Pendidik Terhadap Kemampuan Mehasiswa Menyusun Laporan Keuangan ( Studi Kasus pada Mahasiswa Fakultas Ekonomi Universitas Muhammadiyah Jember Angkatan 2014 )

The background of this study is the level of understanding of students in preparing the financial statements in the Faculty of Economics Accounting Studies University of Muhammadiyah Jember force from the generation 2013 to 2015 is very low views from the table average the value of introductory course of accounting 1 and introduction to accounting 2. The purpose of this research analyze Impact of behavior of educator accountant to student ability in preparing financial report. The sample size used by students of Muhammadiyah Jember University of Accounting Department of class of 2014 as population in use, using Slovin formula with the number of samples of 93 respondents with the characteristics of respondents by sex and class. Based on the hypothesis test states that knowledge does not affect the ability of students to prepare financial statements, skills affect the ability of students to prepare financial statements, the character does not affect the ability of students prepare financial statements, the Student Faculty of Economics, University of Muhammadiyahjember.