ONLINE CLASS ATTRIBUTES THAT AFFECT THE PERCEPTION OF BACHELOR OF SCIENCE IN ACCOUNTANCY STUDENTS IN MINDANAO STATE UNIVERSITY-GENERAL SANTOS CITY

As the crisis started, begot by this pandemic, many people have been affected. Lockdowns are due implemented in the whole places of the Philippines, Education has been affected too. With technology-supported and mediated learning, pedagogy is changing from one that emphasizes the transmission of information to one that stresses collaborative problem-solving styles. The study aimed to know the attributes of online classes that affect the level of perception of the students and to know if there is a significant relationship between attributes of online classes to the level of perception of students taking up Bachelor of Science in Accountancy from MSU-GSC, Academic Year 2021-2022. This study presents a quantitative research design, because it concentrates on the impact of one variable on the other. The researchers selected the Bachelor of Science in Accountancy students of MSU- GSC to be the respondents of the study, preferably the 3'° year and 4 year Accountancy students. The proponents had come up with 85 students as respondents having 60 representatives from the 3d year and 25 representatives from the 4th year.

Bachelor of Science in Accountancy students of Mindanao State University - General Santos has a high level of response in an online environment. This result showed an average mean of 3.72 in the category of attributes of an online class. On the other hand, the students also have a high response regarding their level of perception towards their performance, which garnered an average mean of 3.78. However, given the high level of average mean in both two categories, the result showed that there was no significant relationship between the two aforementioned variables. Also, there was a negative correlation between the two variables, and we concluded that if the attributes increase, the level of perception decreases; if the attributes decrease, the level of perception increases. Thus, there are possible reasons why the results showed a negative correlation. There is this academic dishonesty or cheating of the students in online quizzes and examinations, and another is the lack of motivation of students.