Effects of Students Perception and Motivation on Online Accounting Learning During the Covid-19 Pandemic: Empirical Evidence of Accounting Students in Indo Global Mandiri University

Eka Diana Sari (Universitas Indo Global Mandiri)
Lukita Tripermata (Universitas Indo Global Mandiri)
Muhammad Hamdan Sayadi (Universitas Indo Global Mandiri)

International Journal of Community Service & Engagement
Vol. 3 No. 1 (2022)

This study aims to determine the effect of student perceptions and motivation on online accounting learning in the Covid-19 pandemic era. The data were obtained from observations and distributing questionnaires to 76 students majoring in the accounting study program at Universitas Indo Global Mandiri Palembang class of 2017-2020. The collected data were analyzed using the multiple linear regression analysis methods. Further statistical tests revealed a positive influence between perception and motivation respectively and simultaneously on online accounting learning in the era of the Covid-19 pandemic. Furthermore, the results show the coefficient of determination (R2) obtained a value of 0.586. This proves that students' perceptions and motivation affect online accounting learning by 58.6%, the remaining is influenced by other variables not included in this study.