Analysis of Linguistic Errors in Students' Writing in the Accounting Department

This research aims to determine the types of linguistic errors in writing business letters in Business English classes. The design of this research is qualitative research with a research sample of 20 students' written text in the Accounting Department. Data was collected through students' writing which was analyzed using the theory of Hubbard et al. (1996). Hubbard et al. (1996) classify errors into four main categories: grammatical, syntactic, substance, and lexical errors. This research examines the most common types of errors and their frequency occurrence in English writing of non-English major Indonesian students. This research implies the needs of stakeholders and companies for the quality of writing business letters in the world of work can be met. Apart from that, the results of this research are needed for the development of Business English learning materials for the lecturers who teach English for Business Writing. The primary findings from this research show that Substance Errors are Predominant errors (52%). The high frequency and percentage of substance errors indicate a need for improvement in capitalization, punctuation, and spelling. Grammar Errors are Significant (27%). The substantial number of grammar errors suggests that there are widespread issues with various grammatical aspects.