The Effect of Students' Digital Literacy Skill to the Quality of Accounting Learning in Self-Directed Learning as Moderating Variables

Abstract

This study aims to test digital literacy's impact on the quality of accounting learning with self-directed learning as a moderation variable. The learning process is often faced with problems relating to the quality of learning. The learning process's objectives have many essential aspects of being aware of, including digital literacy and self-directed learning capabilities. Digital literacy in education, especially in higher education, has the consequences of learning design by utilizing digital media to improve learning quality. This research uses a quantitative approach type. This research population is students of the Department of Accounting Education, Universitas Negeri Semarang, the year 2017, which has 75 students. The sampling technique is a saturated sampling. Data collection and retrieval methods using questionnaire poll. Data analysis techniques using IBM SPSS Statistic 26.0 regression moderation analysis, the year 2020. The results showed that digital literacy has no a significant and positive impact on the quality of learning, and selfdirected learning can moderate the positive influence of digital literacy on the quality of learning.