European Journal of Business Science and Technology 2023, 9(2):266-281 | DOI: 10.11118/ejobsat.2023.013

Learning Outcomes Achievement of Management Accounting Course

Alwan Sri Kustono1, Rochman Effendi1, Anggun Ayu Wangi1
1 University of Jember, Indonesia

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
JEL classification: A22, M41, M53, O33

Received: February 11, 2023; Revised: October 6, 2023; Accepted: October 12, 2023; Published: December 31, 2023  Show citation

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Kustono, A.S., Effendi, R., & Wangi, A.A. (2023). Learning Outcomes Achievement of Management Accounting Course. European Journal of Business Science and Technology, 9(2), 266-281. doi: 10.11118/ejobsat.2023.013
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