Pengaruh Learning Strategy Terhadap Academic Achievement pada Mahasiswa Akuntansi

Sany Sany(1*), Martin Kurniadi(2), Stefani Mariana(3),

(1) UK Petra
(*) Corresponding Author


Today, accounting is regarded as something essential and almost applicable to many aspects.
To assure the work quality of future accountants, it’s important to ensure that they enter a proper
educational process. So, this study will investigate the relationship between learning strategy and
accounting student’s academic achievement. The lack of research on this subject during pandemic era
makes this topic unique. It’s hoped that this study’s findings can be useful to future accountants and
teachers. This research uses 278 Accounting Students data at Petra Christian University, Surabaya,
during the study period of August-December 2021 through an online questionnaire. These data
analyzed using linear regression method through SPSS 25. This study’s findings shows that learning
strategy and academic achievement has a significant positive relationship on accounting student’s
academic achievement. It’s highly recommended for other researchers to further investigate this topic
with a different sample due to the limitations in this study.


learning strategy, academic achievement, deep approach, surface approach, accounting student

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