Abstract

Purpose: Higher Order Thinking Skills is one of the important aspects in education that must be mastered by the students in order to be qualified in competing at international level. Success in mastering HOTS among the students is always linked to preparation of a good and conducive learning environment. However, does this connection impacts the students' HOTS achievement? Therefore, this research is carried out in order to evaluate the relationship between HOTS and learning environment with the main focus on Accounting Principle Elective Subject (MPEI PP). Research design, data and methodology: Research in the form of correlation is implied in this study and it involves 59 Form 5 students that has learned all syllabus in Form 4's MPEI PP. Results: Evaluation of HOTS level is based on Taxonomy Bloom that covers applying skill, analysing skill, evaluating skill, and creating skill. Result from data analysis found that there is a very weak correlation (r = 0.02) between the two variables with regression equation of average grade point = 75.023 + (-.273) Learning Environment. Conclusion: Thus, a non-significant relationship between HOTS and learning environment is successfully proven through correlation and regression statistical analysis.