The Effect of Computer Anxiety, Computer Attitude, Computer Self Efficacy and Accounting Knowledge on Accounting Students’ Understanding Using Accurate-based Accounting Software

Abstract

This research aimsat knowing computer anxiety variables, computer attitude variables, computer self-efficacy variables, and accounting knowledge variables, which can affect student understanding using accurate based software. This type of research used quantitative research. The sample used was 134 accounting students in 2017 using probability sampling and random sampling methods—the data obtained by distributing questionnaires to students majoring in accounting to answer. The analysis tool was used to help process datain SPSS software version 18.0. The analysis technique uses multiple linear. There were 134 copies of the questionnaire distributed; only 129 were returned and could be processed. The research limitation was only to test four variables and was carried out on the 5th semester accounting students of Muhammadiyah University of Sidoarjo. The research contribution to the problem is to examine four internal factors that influence student understanding using a computer accounting program. The results of the partial test show that the computer anxienty variable (X1) and the computer attitude variable (X2) have no effect on understanding using accurate software. But the computer self-efficacy variable (X3) and the accounting knowledge variable (X4) partially affect the understanding of accounting students using accurate accounting software. Keywords—computer anxiety, computer attitude, computer selfefficacy, accounting knowledge, accurate accounting software