The Acceptance and Use of E-Learning System Among Accounting Lecturers in State and Private Universities in Padang: An Empirical Study Based on UTAUT Model

Abstract

One of the investments of state and private universities to improve the quality of teaching and learning between students and lecturers is the procurement of e-learning system. Due to the large funds of e-learning system investment, the state and private universities need to periodically evaluate whether the lecturers and students have optimally utilized the system. This study aims to find empirical evidence that Unified Acceptance and Use of Technology (UTAUT) model is a conceptual framework to explain the acceptance and use of e-learning system in accounting lecturers of state and private universities in Padang. The sample of this study was 66 lecturers of state and private university in Padang that already implemented e-learning system. The data were obtained by distributing questionnaires directly to accounting lecturers on their respective universities. The data were processed using partial least square (PLS). This study finds the empirical evidence that UTAUT model is able to empirically prove the positive role of performance expectancy, effort expectancy, social influence, and facilitating conditions in improving the intention of accounting lecturers of state and private universities in Padang to use elearning system. However, the model fails to prove the positive role of the intention to use on the actual use of e-learning system.

Factors Affecting Teaching English as a Second Language (TESL) Postgraduate Students’ Behavioural Intention for Online Learning during the COVID-19 Pandemic

“…Published studies have confirmed the effectiveness of the UTAUT model in investigating the students' acceptance of e-learning. For example, the acceptance and preparedness of students for e-learning in northeastern Thailand [31], a study of e-learning acceptance in postgraduate program at Universitas Negeri Makassar, Indonesia [32], e-learning acceptance level among accounting lecturers in the universities in Padang, Indonesia [33], factors that influence the intent of teachers in higher education to use e-learning in hybrid environments [34], and the evaluation on WhatsApp as a tool for learning during COVID-19 at a Zimbabwean University [35]. However, few if any studies have considered Malaysian post graduate students' behavioural intention to use online learning during the pandemic.…”

Penerapan Model Utaut (Unified Theory Of Acceptance And Use Of Technology) Untuk Memahami Niat Dan Perilaku Aktual Pengguna Go-Pay Di Kota Padang

“…Temuan yang sama ditemukan dalam penelitian Sedana & Wisnu (2009), Bendi & Sri (2013), Guo et al, (2015), Prasetyo (2017), Dewi & I Ketut (2017), Agustin dan Mulyani (2016), serta Agustin and Mulyani (2018). Hipotesis penelitian ini berdasarkan hubungan antarvariabel dan temuan riset diatas adalah sebagai berikut: H1: Harapan kinerja berpengaruh positif terhadap niat menggunakan Go-Pay…”

“…Semakin tinggi harapan usaha (Effort expectancy) maka semakin tinggi pula niat untuk menggunakan sistem tersebut. Penelitian yang dilakukan oleh Sedana & Wisnu (2009), Bendi & Sri (2013), Prasetyo (2017), Rohmadi et al, (2017), Dewi & I Ketut (2017), Sivathanu (2018), Mohamad & Salina (2018), Agustin dan Mulyani (2016), Agustin and Mulyani (2018), Amrullah & Anjar (2018), dan Wang (2018) menyatakan bahwa variabel harapan usaha berpengaruh terhadap niat menggunakan sistem informasi. Hipotesis penelitian ini berdasarkan hubungan antar variabel dan temuan riset adalah sebagai berikut: H2: Harapan usaha berpengaruh positif terhadap niat menggunakan Go-Pay.…”

“…Penelitian yang dilakukan oleh Sedana & Wisnu (2009), Guo et al, (2015), Prasetyo (2017), Putri & irfan (2017), Dewi & I Ketut (2017), Suwandi & Elvira (2018), Sivathanu (2018), Wang (2018), Agustin dan Mulyani (2016), Agustin and Mulyani (2018), dan Amrullah & Anjar (2018) menyatakan bahwa variabel pengaruh sosial berpengaruh positif terhadap niat penggunaan sistem informasi. Hipotesis penelitian ini berdasarkan hubungan antarvariabel dan temuan riset adalah sebagai berikut: H3: Pengaruh sosial berpengaruh positif terhadap niat menggunakan Go-Pay…”

“…Hasil penelitian ini konsisten dengan hasil penelitian Gholami et al, (2010) untuk mengetahui faktor-faktor yang mempengaruhi niat menggunakan e-payment di Nigeria; Wang (2018) dalam penelitiannya mengetahui faktor yang mempengaruhi niat menggunakan aplikasi seluler bagi lansia di Beijing; Guo et al, (2015) dalam penelitiannya mengenai faktor penerimaan Alipay di Cina; Bendi & Sri (2013) dalam penelitiannya untuk memahami perilaku pengguna sistem informasi akademik di Sekolah Tinggi Teknik Musi di Palembang; Prasetyo (2017) dalam penelitiannya menggunakan model UTAUT untuk memahami penerimaan dan penggunaan Website KKN LPPM UNISI; Dewi & I Ketut (2017) mengenai faktor penerimaan efilling oleh masyarakat di Denpasar; Agustin dan Mulyani (2016), serta Agustin and Mulyani (2018) mengenai faktor penerimaan dan penggunaan sistem e-learning di kalangan mahasiswa Fakultas Ekonomi UNP serta dosen akuntansi PTN dan PTS di kota Padang, yang menyatakan bahwa performance expectancy memiliki pengaruh positif terhadap behavioural intention.…”