Learning Outcomes Achievement of Management Accounting Course

Alwan Sri Kustono, Rochman Effendi and Anggun Ayu Wangi
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Alwan Sri Kustono: University of Jember, Indonesia
Rochman Effendi: University of Jember, Indonesia
Anggun Ayu Wangi: University of Jember, Indonesia

European Journal of Business Science and Technology, 2023, vol. 9, issue 2, 266-281

Abstract: This study aims to prove the factors that affect learning outcomes achievement of management accounting courses. The sample is accounting students at four major universities in East Java, Indonesia. The questionnaire was filled out using a Google form, and the number of samples was 417 respondents. Hypothesis testing using partial least squares. Nine hypotheses were tested with gender as a moderating variable. Performance expectations and effort affect student intensity and subsequently affect active participation. Changes in facilitation conditions and the level of participation affect the achievement of learning outcomes. Different from prediction, gender was not shown to be a moderating variable.

Keywords: active participation; effort expectancy; learning outcomes achievement; performance expectancy; social influence (search for similar items in EconPapers)
JEL-codes: A22 M41 M53 O33 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:men:journl:v:9:y:2023:i:2:p:266-281

DOI: 10.11118/ejobsat.2023.013

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