Pengaruh Penerimaan Pembelajaran Audit Digital Berbasis Website Eduakksa Dengan Pendekatan Technology Acceptance Model (TAM)
DOI:
https://doi.org/10.56750/2jbw4e74Keywords:
Pembelajaran Daring, Audit, TAMAbstract
Penelitian ini memiliki tujuan untuk menganalisis pengaruh penerimaan pembelajaran audit digital berbasis website EduAkksa dengan menggunakan pendekatan Technology Acceptance Model (TAM). Penelitian ini menggunakan 6 variabel yakni self efficacy, complexity, perceived usefulness, perceived ease of use, behavioral intention to use, actual technology use. Populasi yang digunakan pada penelitian ini 170 responden yang diambil menggunakan metode purposive sampling dengan kriteria mahasiswa studi akuntansi yang telah menggunakan sistem pembelajaran website EduAkksa. Data penelitian dikumpulkan melalui kuesioner dan dianalisis dengan teknik analisis berupa Structural Equation Modeling (SEM) dengan bantuan aplikasi SmartPLS versi 4.1.1.4. Hasil penelitian menunjukan bahwa self efficacy berpengaruh signifikan terhadap perceived usefulness dan perceived ease of use. Variabel complexity berpengaruh signifikan terhadap variabel perceived ease of use. Selanjutnya perceived usefulness berpengaruh signifikan terhadap behavioral intention to use. Variabel perceived ease of use berpengaruh signifikan terhadap perceived usefulness dan behavioral intention to use. Dan variabel behavioral intention to use berpengaruh signifikan terhadap actual technology use. Namun, variabel complexity tidak berpengaruh signifikan terhadap variabel perceived usefulness.
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