Penerapan Model UTAUT dalam Memahami Penerimaan Sistem Pembelajaran Daring Mahasiswa Akuntansi

Abstract

The purpose of this study was to evaluate the effect of performance expectancy, effort expectancy, social influence, and facilitating conditions on the behavioral intention of Accounting students in conducting online learning in the post-COVID-19 pandemic era using the Unified Theory of Acceptance and Use of Technology (UTAUT) with gender as a moderating variable. This quantitative study used primary data taken using the non-probability sampling method. The convenience sampling technique was used, with the questionnaire distributed via Google forms. One hundred UMY accounting students who had previously actively participated in online learning were the respondents of this study. SmartPLS v.3.3.3 software was used to process the data. The results showed that achievement expectancy and supportive conditions influenced behavioral intention. Conversely, effort expectancy and social influence did not affect behavioral intention. Therefore, no significant differences were found between genders in terms of the influence of achievement expectancy, effort expectancy, social influence, and facilitating conditions on behavioral intention.