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Self Efficacy and Acceptance of Digital Learning in Accounting students
Ida Rosnidah, Ayatulloh Michael Musyaffi, Arinal Muna, Nelia Fariani Siregar

Universitas Swadaya Gunung Jati


Digital Learning is a learning system that uses digital learning media through digital devices so that students can learn not only in the classroom but also through computer media and smartphones. This study attempts to measure student confidence and acceptance of digital learning models that use the integration of the UTAUT model and Social Cognitive Theory. This study focuses on accounting students who use digital learning models using Google classroom in auditing, management accounting, and financial management courses. The survey was conducted using an online questionnaire distributed after the lecture has been deliv-ered. While the tool used is using the Partial Least Square (PLS) method using SmartPLS 3.0. The results of this study show a significant effect between self-efficacy and behavioral intention. The higher the confi-dence that students have towards digital learning, then they tend to continue using the media. While effort expectancy has a strong influence in making students adopt Digital Learning. The easier a person does in us-ing Digital Learning compared to traditional methods, the more students will continue to use Digital Learn-ing.

Keywords: Behavioral Intention; Digital Learning; Effort Expectancy; Self-Efficacy

Topic: Financial Management and Accounting


Conference: The 4th Global Conference on Business, Management and Entrepreneurship (GCBME 2019)

Plain Format | Corresponding Author (Ayatulloh Michael Musyaffi)

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