2021
DOI: 10.26803/ijlter.20.3.11
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Effect of Accounting Lecturer Behavior on the Level of Online Learning Outcomes Achievement

Abstract: Changes in learning models in reaction to the COVID-19 pandemic have a significant impact on how accounting is taught. The objective of this study was to compare the differences in learning outcomes before and during the pandemic. A total of 367 research participants were collecting and the data were analyzed using the Partial Least Square – Structural Equation Modelling approach. Additional testing to control the demographic variable shows that the demographic variable is not a determinant of learning outcome… Show more

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Cited by 8 publications
(5 citation statements)
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References 26 publications
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“…This anxiety is influenced by the auditors' ability to accept or reject the level of ATLAS. According to preliminary studies, anxiety has a negative effect on ease of use (Mastuti and Handoyo, 2019;Kustono, Winarno, and Nanggala, 2021). When individuals feel anxious and refuse to implement the new information system, their ability to use it decreases.…”
Section: Discussionmentioning
confidence: 99%
“…This anxiety is influenced by the auditors' ability to accept or reject the level of ATLAS. According to preliminary studies, anxiety has a negative effect on ease of use (Mastuti and Handoyo, 2019;Kustono, Winarno, and Nanggala, 2021). When individuals feel anxious and refuse to implement the new information system, their ability to use it decreases.…”
Section: Discussionmentioning
confidence: 99%
“…•Improve the quality of student learning outcomes •Increase student learning motivation •Remembering the learning material given Learning management system that facilitates the effective performance of the emodule always provides a learning place that is equipped with teaching materials, interactive videos, and of course educators can also evaluate their students by providing structured assignments. To be able to find out the learning outcomes and achievements obtained by each individual, it is necessary to have a learning assessment system that can show its performance during class lectures [34]. Based on this, the e-module given to students must contain structured assignments content where they can do it according to the deadlines that have been scheduled by the educator [35].…”
Section: Structured Assignmentsmentioning
confidence: 99%
“…E-learning outcomes are goals that must be met during the learning process (Kustono et al, 2021). This is an important factor when studying e-learning, measuring whether students attain competencies in their e-learning (Weinert, 2001).…”
Section: E-learning Satisfaction and E-learning Outcomesmentioning
confidence: 99%