CHRISMASTUTI, AGNES ADVENSIA and PURNAMASARI, VENA (2015) The Effectiveness of IT Usage in Accounting Education. The Effectiveness of IT Usage in Accounting Education, 3. ISSN 2320-4044

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Abstract

Output of learning at the college, influenced by the input and the learning process. Quality of input is the quality of students who enter as a student, while the quality of the process is the quality of the educational process in college. IT utilization is proposed as one tool that can enhance learning and ease of understanding, especially in the teaching of accounting. The study was conducted on the learning process of accounting, ie the introductory accounting courses, which provide basic competencies that must be mastered by the students to understand the material of intermediate and advanced accounting. Experiments were conducted to test the effect of interaction between the quality of the input with the quality of teaching to learning outcomes, as indicated by academic achievement. The results provide empirical evidence that the use of IT in the teaching method of accounting moderate the influence of the quality of input to output, that is student achievement, while the lecturer does not become moderating variable. The research also found that in a group that uses accounting game software, continuance intention to use accounting game software influenced by perceived usefulness, perceived ease of use, and perceived enjoyment. Thus, this study provides empirical evidence that supports the theory of Technology Acceptance Model.

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