This study aims to determine the effectiveness of e-learning during the Covid-19 pandemic as measured by factors of flexibility, technical support, individual differences, technology acceptance, motivation, and the role of the instructor. The research sample was 194 students of the accounting study program obtained using purposive sampling. A descriptive research method was applied in this study with the results that the factors of flexibility, technical support, individual differences, technology acceptance, motivation, and the role of the instructor have been running effectively.