Various studies have researched the importance of learning style and strategy to develop student academic achievement. However, most of these studies were not conducting their research during the pandemic era, when most learners attended classes online. Another thing to pay attention to is that most studies in this area do not conduct their research in the context of accounting. This study intended to analyze the impact of learning style and learning strategy on accounting students' academic achievement and provide empirical evidence on this topic using statistical tests. The lack of studies exploring this topic during the pandemic makes this research unique. The research outcomes of this study are intended to contribute to the educational world and those interested in it. The data in this research study are gathered from accounting students at Petra Christian University through a questionnaire. The data were then analyzed using a multiple linear regression test in SPSS software. The results of this statistical test show that kinesthetic learning style and surface approach learning strategy influence accounting students' academic achievement but prove that learning style does not impact accounting students' learning strategy. Regardless of this study's results, it is highly recommended that other researchers replicate this research on different subjects because the researchers felt it is an exciting topic to study. It may also give different results due to factors that affect the study, such as population and sample size, student's major, learning environment, and other factors.
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