Search. Read. Cite.

Easy to search. Easy to read. Easy to cite with credible sources.

International Business Management

Year: 2017  |  Volume: 11  |  Issue: 8  |  Page No.: 1637 - 1641

Using UTAUT Model to Understand the Accounting Student’s Intention to use e-Journal

Ahmad Nurkhin, Abdul Rohman and Hasan Mukhibad


This research aims to understand the accounting student’s intention to use e-Journal for learning purposes by using the Unified Theory of Acceptance and Use Technology (UTAUT) Model. This research observed all Accountancy student’s at the Universitas Negeri Semarang, taking Accounting and Accounting Education Programmes. The data were collected by using questionnaire. The UTAUT Model was analysed by using Multiple Regression Analysis (MRA). The result showed that performance expectancy and effort expectancy significantly affected the intention to use e-Journal. Social influence has no significant influence to behavioural intention. Behavioural intention and facilitating condition have significant impact on the use of e-Journal using UTAUT Model. In addition, gender variable significantly moderated the influences of performance expectancy and effort expectancy to e-Journal actual use. This research is valuable for examining determinants of the use of e-Journal for the students by using UTAUT Model. Further research may be considered by extending new variable as in fields of experience or knowledge regarding information and technology.