This study aimed to examine whether self-efficacy (SLF), self-regulated (SRG), computer attitude (CMPT), and student engagement (S.E.) were the factors forming the competency of student accounting computers (ACC). This research was also motivated by I-E-O Astin's theory with the empirical conditions that existed in the field. This study's population were accounting students of Semarang State University 2016 and 2017, as many as 200 students. The sampling technique in this study used saturated samples so that all populations were sampled. Data collection used in this study was a questionnaire. The analysis technique used was descriptive analysis and Structural Equation Model (SEM) analysis using AMOS 23. Descriptive analysis results showed that computer accounting competencies, self-efficacy, self-regulation, computer attitude, and student engagement had good data dissemination representations. Furthermore, the study results showed that self-efficacy and self-regulated did not affect computer accounting competencies. Selfefficacy did not affect student engagement. Then self-efficacy and self-regulated did not influence computer accounting competence through student engagement. Computer attitude affected the competence of computer accounting. Selfregulated, computer attitude and student engagement influenced the competence of computer accounting. Computer attitude had an influence on computer accounting competence through student engagement.
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