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All Journal Income: Innovation Of Economics And Management
Ade Hyang Vanariz Kirana
Universitas Merdeka Malang
Economics, Econometrics & Finance

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The Influence of Computer Self-Efficacy and Computer Anxiety on Students Interest in Operating Accounting Software with Basic Accounting Understanding as a Moderator: Ade Hyang Vanariz Kirana; Ria Mennita
INCOME: Innovation of Economics and Management Vol. 5 No. 2 (2025): October
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/income.v5i2.6494

Abstract

The study addresses the issue of student’s interest in operating accounting software being hindered by computer anxiety and low computer self-efficacy, particularly among accounting students facing digital transformation in education. The aim is to analyze the influence of computer self-efficacy and computer anxiety on students’ interest in using accounting software, with basic accounting understanding as a moderating factor. The research employs a quantitative method using questionnaires distributed to 147 students from the 2022-2023 batches at Merdeka Malang University. Results show that computer self-efficacy positively affects interest, while computer anxiety has a negative impact, and basic accounting understanding moderates these relationships by strengthening the positive effects and mitigating the negative ones. In conclusion, enhancing self-efficacy and reducing anxiety through targeted educational strategies can boost students’ interest in accounting software.
Co-Authors Ria Mennita