Student Autonomy, Self-Efficacy on Engagement, and Student Engagement and Service Quality on Student Satisfaction

This paper examines the effect of self-regulation to academic performance
towards accounting students through student satisfaction while participating in online class during the current pandemic situation of Covid-19. In this study, an online survey distributed through social media was used to put the model to the test. There are 341 responses that can be used and collected. Data analysis and hypothesis testing used PLS (Partial Least Square) as part of the Structural Equation Modeling technique. As per the findings of this study, accounting students from several universities in Surabaya have good self-regulation in participating in the online learning process and good self-regulation in undergoing online education has a significant influence on student academic performance. In addition, student satisfaction was found to mediate the relationship between self-regulation and academic performance perceived by students. This study asks students to complete a survey based on just one class they choose, allowing respondents who took more classes in the previous semester to choose the courses they enjoy the most or the least that can lead data to be biased. Different generations may also have different perceptions or orientations toward accounting
students attitudes and self-regulation. As a result, future study can take into account a larger and more recent sample coverage.