JURNAL RISET AKUNTANSI TIRTAYASA
Vol 11, No 1 (2026): April

Fostering Digital Interest Among Accounting Students: The Influence of Computer Anxiety and Computer Self-Efficacy on the Use of Accounting Software

Tri Wahyuni Sukiyaningsih (Serang Raya University)
Kodriyah Kodriyah (Serang Raya University)
Imas Kusuma (Serang Raya University)



Article Info

Publish Date
10 Aug 2026

Abstract

The digital transformation in the field of accounting requires students to possess the skills to operate accounting software as preparation for entering the workforce. However, students’ interest in using accounting software is influenced by various psychological factors, including computer anxiety and computer self-efficacy. This study aims to analyze the influence of computer anxiety and computer self-efficacy on accounting students’ interest in using accounting software. The study employs a quantitative approach using primary data collected through a questionnaire distributed to 117 active students in the Accounting Program at Serang Raya University who have taken or are currently taking the Accounting Software course. Data analysis was conducted using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS 4 software. The test results showed that all indicators met the criteria for validity and reliability. An Adjusted R-Square value of 0.920 indicates that the model has a very strong ability to explain the variation in student interest. The results of the hypothesis testing show that computer anxiety has a significant effect on students’ interest in using accounting computer applications, while computer self-efficacy has a positive and significant effect on students’ interest. These findings indicate that addressing psychological factors and boosting students’ confidence in their computer skills are key factors in increasing their interest in and readiness to master accounting software. This study has implications for higher education institutions to develop practice-based learning strategies that can boost students’ self-confidence while minimizing their anxiety about using technology.

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Journal Info

Abbrev

JRA

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Riset Akuntani Tirtayasa (JRA TIRTAYASA) is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of Accounting research. Tirtayasa Research Journal of Accounting is intended to be the journal for publishing articles reporting the results of ...