THE IMPACT OF ACCOUNTING APPLICATIONS USAGE, LEARNING ACHIEVEMENTS AND ACCOUNTING LEARNING SYSTEM TO ACQUISITION ACCOUNTING KNOWLEDGE

Abstract

Software users are growing in numbers and so as the accounting software needed by industries
to account for their transactions. Accounting students must be prepared to be able to use
accounting software or using the software to understand the accounting process as a whole.
Several previous studies have shown that using accounting software as a learning media give
good impact on increasing accounting knowledge acquisition of accounting students. Besides
learning media in the form of accounting software, other factors that cause the accounting
knowledge acquisition by students is an interest in learning. The purpose of this study is to
examine whether the accounting software as learning media and accounting learning interest
affects the absorption or acquisition accounting knowledge for the students, so the graduate
students have sufficient accounting knowledge and expertise to be hired by industries. This
study uses multiple regression analysis to conclude directly about the influence of each
independent variable used partially or jointly that aims to test the hypothesis about the influence
of one or several variables against other variables.