Riki Ferdian

Alumni Fakultas Ekonomi Universitas Gadjah Mada†

Ainun Na’im

Universitas Gadjah Mada‡




This study examines the effects of Problem-Based-Learning (PBL) approach in auditing course teaching on the students’ knowledge about errors and irregularities. PBL is an approach in teaching that focuses on identification, analysis, and intergroup discussion of problems. In PBL auditing course teaching, instead of focusing on lecturing, professors stimulate students to identify, to discuss and to analyze problems in auditing. We predict that PBL is more effective than traditional teaching approach in auditing course that focuses on lecturing. Of course other (out of class) activities such as exercises and case analysis still be used and parts of the whole learning process.

Using an experiment involving subjects of 57 students, we find that the difference between PBL and Conventional approach is not significant. There are two reasons for this unexpected finding. First, we may fail to have a group of subjects who have PBL approach and the other group of subjects who have Conventional approach. Second, the instruments may not be able to provide durable measures to differentiate the knowledge of the subjects in errors and irregularities. Thus, this research may be extended by improving those weaknesses. This research provides contribution on the development of the theories and approaches in teaching and in auditing.

Keywords: Problem-Based Learning (PBL) method, recall of errors and irregularities, accuracy of errors and irregularities.

Jurnal Akuntansi Lainnya:  Analisa Kinerja Keuangan Terhadap Pertumbuhan Ekonomi, Pengangguran, Dan Kemiskinan
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