Moderation of Perceived Usefulness and Ease of Online Learning Media on the Influence of Predictor Variables on Students' Level of Understanding

Abstract

This study aims to determine the moderation ability of perceptions of the
usefulness and convenience of online learning media on the influence of student
computer anxiety on the level of understanding of accounting. To achieve the
research objectives, primary data was collected through the distribution of
questionnaires (which have passed the validity and reliability tests of the
instrument) on samples determined by the purposive sampling method, namely
selecting samples by determining specific characteristics that are in accordance
with research objectives so that it is expected to be able to answer research
problems. The data collected was first tested for compliance with the classical
assumption requirements, then analyzed using the Moderation Regression
Analysis (MRA) technique. The results of this study are that computer anxiety
has a negative effect on the level of student understanding, interest in learning
has a positive effect on the level of student understanding, perceptions of
usefulness and convenience do not moderate the effect of computer anxiety on
the level of student understanding, perceived usefulness moderates the effect of
interest in learning on the level of student understanding, and perceived ease
does not moderate the effect of interest in learning on the level of student
understanding.