RT Journal Article
SR Electronic
A1 Kustono, Alwan Sri
A1 Effendi, Rochman
A1 Wangi, Anggun Ayu
T1 Learning Outcomes Achievement of Management Accounting Course
JF European Journal of Business Science and Technology
YR 2023
VO 9
IS 2
SP 266
OP 281
DO 10.11118/ejobsat.2023.013
UL https://ejobsat.cz/artkey/ejo-202302-0003.php
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.