Abstract:
The development of information technology has significantly transformed modern
accounting practices, including the use of accounting software to improve
efficiency and accuracy. However, not all accounting students show a high level of
interest in using such applications. This study aims to analyze the influence of
computer anxiety, computer self-efficacy, and basic accounting knowledge on
students' interest in using accounting software. The theoretical framework used in
this research includes the Technology Acceptance Model and Computer Self-
Efficacy Theory. This study adopts a quantitative approach using a survey method
involving 200 accounting students who have taken or are currently taking computer
accounting courses. The data were analyzed using validity and reliability tests,
classical assumption tests, as well as hypothesis testing through t-test and F-test.
The results indicate that computer anxiety does not have a significant effect on
students' interest in using accounting software. In contrast, computer self-efficacy
and basic accounting understanding have a positive and significant impact. This
suggests that students’ confidence in using computers and their mastery of
accounting concepts play a crucial role in fostering interest in the use of accounting
applications. This study recommends that educational institutions provide practical
training and application-based learning to enhance students' readiness for the digital
workforce.
