Strengthen the Impact of Online Learning on Students Audit Skills

This research aims to test whether online learning has an influence on students audit skills in East Java. This research also aims to find moderating variables that influence this relationship. Data collection uses a questionnaire distributed via Google Forms. Two hundred fifty three questionnaire answers were used as research samples. The research results show an influence of online learning as measured by enthusiasm for learning on changes in students audit abilities. Of the three considered moderator variables, only digital literacy and self efficacy were proven, while gender failed to influence the relationship between online learning and audit ability. This research implies that applying the learning model must pay attention to students fundamental ability factors. Positive interactions between the two provide optimal learning results. Alwan Sri Kustono | Imam Mas'ud | Rochman Effendi | Ardhya Yudistira Adi Nanggala "Strengthen the Impact of Online Learning on Students' Audit Skills" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-3 , June 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64891.pdf Paper Url: https://www.ijtsrd.com/management/accounting-and-finance/64891/strengthen-the-impact-of-online-learning-on-students-audit-skills/alwan-sri-kustono