PT  - JOURNAL ARTICLE
AU  - Kustono, Alwan Sri
AU  - Effendi, Rochman
AU  - Wangi, Anggun Ayu
TI  - Learning Outcomes Achievement of Management Accounting Course
DP  - 2023 Dec 31
TA  - European Journal of Business Science and Technology
PG  - 266--281
VI  - 9
IP  - 2
AID - 10.11118/ejobsat.2023.013
IS  - 23366494
AB  - 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.