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All Journal E-JURNAL AKUNTANSI
Anak Agung Ngurah Agung Kresnandra
Fakultas Ekonomi dan Bisnis Universitas Indonesia, Indonesia
Economics, Econometrics & Finance

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Moderation of Perceived Usefulness and Ease of Online Learning Media on the Influence of Predictor Variables on Students' Level of Understanding Anak Agung Ngurah Agung Kresnandra; I Wayan Gde Wahyu Purna Anggara
E-Jurnal Akuntansi Vol 34 No 11 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i11.p15

Abstract

This study aims to determine the moderation ability of perceptions of the usefulness and convenience of online learning media on the influence of student computer anxiety on the level of understanding of accounting. To achieve the research objectives, primary data was collected through the distribution of questionnaires (which have passed the validity and reliability tests of the instrument) on samples determined by the purposive sampling method, namely selecting samples by determining specific characteristics that are in accordance with research objectives so that it is expected to be able to answer research problems. . The data collected was first tested for compliance with the classical assumption requirements, then analyzed using the Moderation Regression Analysis (MRA) technique. The results of this study are that computer anxiety has a negative effect on the level of student understanding, interest in learning has a positive effect on the level of student understanding, perceptions of usefulness and convenience do not moderate the effect of computer anxiety on the level of student understanding, perceived usefulness moderates the effect of interest in learning on the level of student understanding, and perceived ease does not moderate the effect of interest in learning on the level of student understanding.
Co-Authors I Wayan Gde Wahyu Purna Anggara