Abstract

This study aims to identify the levels of Self-Regulated Learning (SRL), Online Learning Self-Efficacy (OLSE), and student satisfaction in the Flipped learning environment among Accounting matriculation program students. A total of 415 students participated as respondents in this study. The data were analysed using descriptive statistics and t-tests with the SPSS software. The overall analysis indicated that the average minimum scores for SRL among Accounting matriculation students were at a high level. The level of OLSE among Accounting matriculation students was also at a high level. Additionally, the level of student satisfaction among Accounting matriculation students in the Flipped learning environment was high. The t-test results revealed significant differences in the levels of SRL skills and OLSE among Accounting matriculation students in the Flipped learning environment based on students' gender, but no significant differences were found in the level of student satisfaction. Furthermore, the study revealed higher levels of SRL and self-efficacy among male students. Overall, this study emphasizes the need to enhance technology usage and flexibility while recognizing the importance of fostering effective SRL skills and online learning self-efficacy. The findings of this study are expected to provide valuable information, particularly in improving the implementation of Accounting learning in matriculation programs.

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