Investigating The Factors Influencing User Acceptance and Attitude towards Technology Usage in Online Learning

The COVID-19 pandemic has accelerated the adoption of technology in Malaysian education, although many students, particularly accounting students, still prefer traditional methods. The sudden shift to online learning poses challenges for accounting students who favor face-to-face classes and have limited IT knowledge. Poor internet coverage in rural areas further complicates online learning. To address these issues, the study emphasizes the importance of infrastructure support and digital skill development. The research at UiTM aims to understand factors influencing accounting students' acceptance and attitudes toward technology use in online learning. A survey involving 402 respondents examined performance expectancy (PE), effort expectancy (EE), social influence (SI), and facilitating conditions (FC). Only two out of five hypotheses were significant: PE and FC. Moderation tests for attitude, gender, and age did not show significant results, indicating no moderation effects. The analysis revealed that only PE and FC had significant effects among the independent variables, while EE and SI showed insignificant relationships with behavioral intention. Moderating effects of attitude, gender, and age were inconsistent, with attitude moderating FC and EE on behavioral intention, and gender and age moderating only FC. PE and SI did not significantly moderate behavioral intention. The study suggests potential impacts on Malaysian institutions and accounting students, encouraging active use of online learning post-COVID-19.