The Effect of Online Learning on Students’ Academic Performance: A Case Study of Accounting Students in Indonesia


The Covid-19 pandemic has drastically transformed the educational landscape. Online education has become the new normal for many students worldwide. Although online learning is perceived as cost- effective, how online education impacts accounting students' academic performance remains a subject of debate, particularly in developing countries such as Indonesia. Similar research has been extensively conducted in developed countries, but conflicting results have been found in developing countries such as Indonesia. This research aims to evaluate the effectiveness of online learning for accounting students taking all their courses online. A survey method is employed for data collection, using a survey design with 32 items questionnaire, with reliability values ranging from 0.8 to 0.85. this study was conducted across 10 public and private universities in West Java. West Java was chosen as the survey area because a significant number of universities in Indonesia are concentrated in this region, including areas such as DKI Jakarta, Bandung, and Bogor. The survey targets accounting students currently working on their final project, as all courses are taken online. The assessment of e-learning efficiency is based on students' responses regarding engagement, ease of communication, accessibility, and students' learning experience. The findings of this research are expected to provide profound insights into the effectiveness of e-learning in the context of accounting education at the tertiary level, particularly in developing countries. The implications of these findings can serve as a foundation for the improvement and development of more effective teaching strategies in shaping the skills of accounting students.

Author Information
Lidya Agustina, Maranatha Christian University, Indonesia
Setin Setin, Maranatha Christian University, Indonesia
Meyliana Meyliana, Maranatha Christian University, Indonesia
Surya Setyawan, Maranatha Christian University, Indonesia
Kartika Imasari, Maranatha Christian University, Indonesia
Hendra Bunyamin, Maranatha Christian University, Indonesia

Paper Information
Conference: ACEID2024
Stream: Learning Experiences

This paper is part of the ACEID2024 Conference Proceedings (View)
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To cite this article:
Agustina L., Setin S., Meyliana M., Setyawan S., Imasari K., & Bunyamin H. (2024) The Effect of Online Learning on Students’ Academic Performance: A Case Study of Accounting Students in Indonesia ISSN: 2189-101X – The Asian Conference on Education & International Development 2024 Official Conference Proceedings
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Posted by James Alexander Gordon