Higher-order thinking skills (HOTS) are important for students to improve their ability to analyze, solve problems, and use critical thinking. This research aims to measure the use of flipped learning to enhance students’ higher-order thinking skills. The scaffolding, questioning, interflow, reflection, and comparison (SQIRC)-based flipped learning model is used in this research. It is a combination of online and face-to-face learning that provides opportunities for students to be more active and independent in learning. This model can improve students’ critical thinking skills, as seen from learning outcomes. This research is a quasi-experimental study using 43 students in the Introduction to Accounting course, divided into a control group and an experimental group. In the Introduction to Accounting course, HOTS is essential because this course emphasizes theory and requires the application of the theory in solving problems in accounting records. The results found that implementing the SQIRC-based flipped learning model increased student learning outcomes from pre-test to post-test, and the learning outcomes of the experimental group were higher than those of the control group.