THE INFLUENCE OF COMPUTER ANXIETY, COMPUTER SELF- EFFICACY, AND UNDERSTANDING OF BASIC ACCOUNTING ON ACCOUNTING STUDENTS INTEREST IN USING ACCOUNTING SOFTWARE

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.