Effectiveness of Online Learning in Auditing Course

Abstract

This study analyzes the differences in the effectiveness of several online learning in the Auditing course. The Auditing course was held in four models include 1). Without class and assignments 2). The class without giving assignments 3). The class with assignments but without discussion 4). The class with assignments and discussions. This study uses primary data obtained by questionnaires to 105 undergraduate students who have taken auditing courses at several universities in Yogyakarta Special Region. The data were analyzed by the analysis of variance and the Bonferroni test. The results showed that students' understanding of auditing courses varied between some online learning models. The highest student understanding occurred in the class with assignments and discussions. The second rank is the class without assignments is in the third level. Meanwhile, the lowest level is the online learning model without classes and assignments. However, the score difference between the class with assignments but without discussion and the class with assignments and discussions is not significant. It exhibits that the discussion of online assignments has no impact on student understanding.