The Role of Sharing of Accounting Learning Materials in the Use of e-learning in Higher Education

Suwardi Bambang Hermanto


Accounting education in universities a has challenges because are students millennial generations who have social characteristics, how to use information and build different knowledge, and e-learning systems as learning facilities have not been used optimally. The study aims to examine the role of shared accounting material in influencing the use of e-learning in the college environment, using a frame of technology acceptance model modified with the theory of planned behavior. A survey of accounting students at public universities in a city of Indonesia, academic year 2016/2017 that use e-learning, with seven constructs ability of using computer, perception of ease of use, perception of usability, user attitude, intention to behave, share and use of e-learning, with the instrument used a questionnaire in collecting primary data from 196 students majoring in accounting in the even semester as respondents. The results of the analysis using structural equation model partial least squares, showed that the ability to use the computer influence perception of ease of use and perception of usability, perceived ease of use affects user attitudes and usability perceptions, user attitudes affect the intention to behave, and the intention of behaving affect the use of e-learning systems, where as usability perception has no effect on user attitude and intention to behave in frames of technology acceptance. Sharing accounting materials affects user attitudes, behavioral intentions and the use of e-learning, but has no effect on usability perceptions in the frames of planned behavioral theories. The implications of the study that the preparation of teaching materials need to consider accounting material sharing activities for optimal use of e-learning.


E-learning; technology acceptance model.

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