Investigating the factors influencing user acceptance and attitude towards technology usage in online learning

The adoption of technology in Malaysian education has been accelerated by the COVID-19 pandemic, but many students still prefer traditional methods. Accounting students face challenges with the sudden switch to online learning due to their preference for face-to-face classes and limited IT knowledge. Poor internet coverage in rural areas also hinders online learning. To address these issues, infrastructure support and digital skill development are essential. This research aim is to investigate the factors influencing user acceptance and attitude towards technology usage in online learning among accounting students in UiTM. In this study, the researcher is based on data obtained from a survey questionnaire that gather information about performance expectancy (PE), effort expectancy (EE), social influence (SI), facilitating conditions (FC), and attitudes towards technology adoption in online learning that involved 401 respondents. However, only two out of five hypotheses were significant: PE and FC The moderation tests for attitude, gender, and age on various variables did not yield significant results, indicating no moderation effects. The statistical analysis and interpretation revealed that only PE and FC had significant effects among the independent variables. EE and SI showed insignificant relationships with behavioral intention. The moderating effects of attitude, gender, and age were inconsistent, with some variables showing no moderation effect. Specifically, attitude only moderated FC and EE on behavioral intention, while gender and age had moderating effects only on FC. PE and SI did not show significant moderating effects on behavioral intention. Thus, this study can give an impact towards Malaysia intuitions and accounting students