Rediana Setiyani and Jarot Tri Bowo Santoso Economics Faculty, Unnes
[email protected] [email protected]
Abstract: Information technology has a positive impact on the accounting process as it will simplify and accelerate the work in presenting information. The study examined the impact computer experience and computer anxiety on attitude learning accounting by computer and computer self-efficacy. The sample included total 118 accounting education undergraduate students at a Semarang State University. Methods of data collection used questionnaires. Analysis of data used ANOVA and regression analysis. Descriptive analysis showed the high category of computer experience, high category of computer anxiety, moderate category of attitude toward learning accounting by computer, and high category of computer self-efficacy. The results of data analysis showed that there are positive effects of computer experience to the computer self- efficacy and attitude toward learning accounting by computer. Computer anxiety has a negative correlation with computer self-efficacy, but computer anxiety positive affects attitude toward learning accounting by computer.
Keywords: Computer experience, computer anxiety, attitude, computer self-efficacy
INTRODUCTION
Generally, ICT have improved the quality of professional services in the accounting organization (Awosejo et al, 2013). Accountancy has been significantly affected by information technology (Al-Khadash et al., 2009). The emergence of information technology in accounting is an innovative system, most business entities, from large corporations down to micro enterprises, are aided by their Accounting Information Systems in managing their operations (Lim, 2013). Information technology plays an important role in accounting, therefore accounting graduates are expected to have this capability in the information technology field.
The use of information and communication technology with its different tools and techniques is penetrating different aspects of life with various implications (Dahawy et al, 2005). Accounting is a critical factor for the business, having the touch of IT can enhance speed and accurateness of computations as well as to enhance its flexibility to change and safety storage of information (Lim, 2013). Elsaadani (2015), revealed that any fresh accounting graduates should be literate with Internet, word processing software, spreadsheet software, e-mail, commercial accounting software, and database management software. Accounting education graduate courses as accounting teacher candidates must also have information technology skills because the majority of accounting education graduates teach in vocational schools. Accounting education curriculum at Universitas Negeri Semarang there are also courses in information and communication technology, and computer accounting.
Following the Theory of Reasoned Action, attitude is something which determines a person’s
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objects, cognitive structure, strength of attitude, and characteristics of verifiability (Satish, 1994).
Attitudes also affect information processing and cognitive behaviors (Chenoby, 2014 in Berkant and Giiner, 2016). Attitude is correlated with computer use and can be increased by using computer software (Yavuz, 2007).
The concept of self-efficacy is emphasized in Albert Bandura ‘s social cognitive theory (Bandura, 1977). Self-efficacy is people’s judgements of their capabilities to organize and execute courses of action required to attain designated types performances (Bandura, 1997). The higher the perceived self-efficacy, the more a person behaves effectively (Bandura, 1994). Self-efficacy is correlated with the use of computers in learning (Teo & Koh, 2010). Computer self-efficacy regulates students‘effective reactions such as their attitude to computers; this in turn affects their use of computers (Compeau & Higgins, 1995).
Computer Experience and Computer Anxiety
Doyle et al. (2005), shows that while computer anxiety decreases with increasing experience.
Kilic and Cevik (2015) seen that the music teachers who have more experience in using computers have less computer anxiety. Kilic and Cevik (2015) research show that gender creates a significant discrepancy in the perception of both computer anxiety (the computer anxiety of female teachers is higher). Computer experience have impact to computer anxiety. Computer experience will further decrease the computer self-efficacy. Undergraduate student from vocational high school have a high computer experience than undergraduate student from senior high school, be expected undergraduate student from vocational high school have computer anxiety also lower.
H1: There are differences in the computer anxiety based on computer experience
Computer Experience and Attitude Learning Accounting by Computer
Harrast et al., (2010) find that a large fraction of students is not proficient in requisite technologies even after completing the majority of their undergraduate accounting course work, they believe this supports the argument that the accounting curriculum would benefit from an increase in technology training. The technologies students were most interested in learning tax software, small business accounting, generalized audit software, and spreadsheets (Harrast et al., 2010).Al-Khadash et al., (2009) explained that such course has an impact on attitudes towards the perceived skills from using computers for accounting purposes, and after the course, no gender differences with respect to attitudes towards the perceived skills were found, but males report shows slightly more computer experience than females. Computer experience are correlated with computer attitudes (Berkant and Giiner, 2016). Computer accounting course at Universitas Negeri Semarang used spreadsheet and MYOB Accounting software. Students of accounting education had different school backgrounds, some from vocational schools and the rest from senior high schools. Students from vocational schools at accounting program learned computer accounting during their school. While senior high schools are not learn computer accounting, but just information and communication technology. It shows that students from vocational high schools had accounting knowledge and computer experience more than students from senior high school. Of course, this experience will affect the attitude learning accounting by computer.
H2: There are differences in the attitude learning accounting by computer based on computer experience
Computer Experience and Computer Self Efficacy
Computer experience are correlated with computer attitudes and self-efficacies, but major and class level variables do not affect students' computer attitudes and self-efficacies (Berkant and Giiner, 2016).Doyle et al. (2005), shows that the music teachers who have more computer experience increases self-efficacy. Who have more experience in using computers have higher self-efficacy (Kilic and Cevik, 2015). Computer experience will further enhance the computer self-efficacy.
Undergraduate student from vocational high school have a high computer experience than undergraduate student from senior high school, be expected undergraduate student from vocational high school have computer self-efficacy also higher.
H3:There are differences in the computer self-efficacy based on computer experience
Computer Anxiety and Attitude Learning Accounting by Computer
The attitude towards the computer, in general, is valued by using the anxiety, confidence, liking and usefulness attitude (Loyd & Loyd, 1985). Undergraduates with lower computer anxiousness demonstrated more positive attitudes toward the Internet in this study (Sam, 2005). The attitude of the students toward computers can be explained by computer anxiety (Weli, 2015).Computer anxiety will give impact to attitude learning accounting by computer. Undergraduate student from vocational high school have a lower computer anxiety than undergraduate student from senior high school, be expected undergraduate student from vocational high school have higher attitude learning accounting by computer.
H4: There are significant negative influence computer anxiety on attitude learning accounting by computer
Computer Anxiety and Computer Self Efficacy
Aktag (2015) explain that significant negative correlation between participant computer self- efficacy and anxiety level. Kilic and Cevik (2015) explained that a high level of negative significant relationship between computer self-efficacy and computer anxiety, this reveals that those who have higher computer self-efficacy have less computer anxiety (Kilic and Cevik, 2015). Computer self- efficacy have significant relationship with computer anxiety (Saade and Kira, 2009). Computer anxiety will be impact to computer self-efficacy. Undergraduate student from vocational high school have a lower computer anxiety than undergraduate student from senior high school, be expected undergraduate student from vocational high school have higher computer anxiety.
H5: There are significant negative influence computer anxiety on computer self efficacy
METHODS
This study employed a survey research design to investigate undergraduates’ computer experience, computer anxiety, attitude toward learning accounting by computer, and computer self- efficacy. This study also examined impact computer experience? and computer anxiety on attitude toward learning accounting by computer and computer self-efficacy. The subjects for this study were 118 undergraduates at Accounting Education Department, Universitas Negeri Semarang (Unnes), after finishing a course offered to teach students computer skills in accounting.
This research was measured using by questioner. 1) Computer Experience (CE)was measured using educational background whether from high school or vocational school. Undergraduate students who come from vocational accounting has studied accounting computer, so its was considered to have more experience. 2) Computer Anxiety (CA) was measured using Computer Anxiety Rating Scales
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questionnaire, designed and validated by Heinssen et al., (1987). The subjects responded on a five- point Likert type scale (1=strongly disagree, 2=disagree, 3=undecided, 4=agree, and 5=strongly agree). Reliability test result show value Cronbach’s Alpha CARS is 0,782. Reliability minimal is 0,7 (Ghozali, 2011). Cronbach’s alpha 0,782 shows that the CARS data is reliable.
Table 1. Reliability of Computer Anxiety Reliability Statistics
Cronbach's
Alpha N of Items
.782 19
3) Attitude toward learning accounting by computer was measured using modified from the Computer Attitude Scale (CAS) developed and validated by Nickell and Pinto (1986). In the CAS, used to measure attitudes toward learning accounting by computer. The CAS is a 20-item questionnaire, rated on a five point Likert type scale (1=strongly disagree, 2=disagree, 3=undecided, 4=agree, and 5=strongly agree). Reliability test result show value Cronbach’s Alpha CAS is 0,809. Reliability minimal is 0,7 (Ghozali, 2011). Cronbach’s alpha 0,809 shows that the CAS data is reliable.
Table 2. Reliability of Attitude Learning Accounting by Computer Reliability Statistics
Cronbach's
Alpha N of Items
.809 20
4) Computer Self-Efficacy (CSE) was measured using Computer Self-Efficacy Scale (Torkzadeh &
Koufteros, 1994; Murphy, Coover, & Owen, 1989). CSE has 29 items questionnaire. The subjects responded to a five-point Likert type scale (1=strongly disagree, 2=disagree, 3=undecided, 4=agree, and 5=strongly agree). Reliability test result show value Cronbach’s Alpha CSE is 0,918. Reliability minimal is 0,7 (Ghozali, 2011). Cronbach’s alpha 0,918 shows that the CSE data is reliable.
Table 3. Reliabity of Computer Self Efficacy Reliability Statistics
Cronbach's
Alpha N of Items
.918 29
Analysis of data using ANOVA dan regression analysis. ANOVA was used to determine differences Computer Experience on Computer Anxiety, Attitude Learning Accounting by Computer, and Computer Self Efficacy (H1, H2, H3). Regression analysis is used to determine the effect of Computer Anxiety on Attitude Learning Accounting by Computer, and Computer Self Efficacy (H4, H5).
RESULTS AND DISCUSSION
The Impact of Differences in Computer Experience to Computer Anxiety, Attitude Learning Accounting by Computer, and Computer Self Efficacy
Computer Anxiety measured by Computer Anxiety Rating Scale (CARS). Based on the ANOVA table can be seen that F = 3.693, sig 0.057. The results showed that there were no significant differences of Computer Anxiety based on Computer Experience, so the results of this study cannot answer the first hypothesis. If seen from the table Group Statistics (1=Senior High School, 2=Vocational High School), the mean computer anxiety for undergraduate students from vocational schools (mean = 64,75) is lower than senior high school (mean = 67,63) because at vocational high school, they use Accounting software too so the students have more computer experience about accounting computerized have impact the student have lower computer anxiety. Overall, both groups had a high computer anxiety, so the student computer anxiety showed no differences. This was caused by the undergraduate students from vocational high school have been using computer accounting and senior high schools have been using computer on information and communication technology. These findings are consistent with those described by Doyle et al., (2005), showing that while computer anxiety decreases with increasing experience. Kilic and Cevik (2015) seen that who have more experience in using computers have less computer anxiety.
Attitude learning accounting by computer measured by Computer Attitude Scale (CAS). Based on the ANOVA table can be seen that F = 3.103, sig 0.081. The results of this study cannot support the second hypothesis, the results showed that there were no significant differences among Attitude Learning Accounting by Computer. This was caused by the undergraduate students from senior high schools who have been using computer on information and communication technology, so the student attitude showed no differences. If seen from the table Group Statistics (1=Senior High School, 2=Vocational High School), the mean for attitude learning accounting by computer for undergraduate students of vocational schools (mean = 67,51) is lower than senior high school (mean = 69,54). CAS undergraduate student from vocational high school in moderate category, and CAS undergraduate student from senior high school in high category. These findings are not consistent with those described by Berkant and Giiner (2016) that Computer Experience are correlated with Computer Attitudes. The findings were caused by the undergraduate student from vocational school not only learned accounting computerized, but they are learned manual accounting process. They have knowledge and skill about how to make financial reports manually, so they aren't only relying with accounting computerized.
Based on the ANOVA table, it can be seen that F = 5.722, sig 0.018. The results showed that there were significant differences in Computer Self-Efficacy (CSE). Thus, hypothesis 1 is acceptable, based on the above results it can be concluded that the computer self-efficacy can be explained by computer anxiety. These findings are consistent with those described Doyle et al. (2005), shows that the music teachers who have more computer experience increases self-efficacy. Computer experience are correlated with computer self-efficacies (Berkant and Giiner, 2016). Who have more experience in using computers have higher self-efficacy (Kilic and Cevik, 2015). If seen from the table Group Statistics (1=Senior High School, 2=Vocational High School), the mean for computer self-efficacy for undergraduate students from vocational schools (mean = 121.66) is higher than senior high school (mean = 116.98). This was caused by the undergraduate students from vocational high schools who have been using accounting software (spreadsheet and MYOB Accounting), leading to the higher computer self-efficacy. Overall, both groups had a high computer self-efficacy.
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Table 4. ANOVA ANOVA
Sum of Squares Df Mean Square F Sig.
CARS Between Groups 241.491 1 241.491 3.693 .057
Within Groups 7584.950 116 65.387
Total 7826.441 117
CAS Between Groups 120.194 1 120.194 3.103 .081
Within Groups 4493.399 116 38.736
Total 4613.593 117
CSE Between Groups 638.281 1 638.281 5.722 .018
Within Groups 12938.871 116 111.542
Total 13577.153 117
Table 5. Group Statistics Group Statistics
CE N Mean Std. Deviation Std. Error Mean
CARS 1 65 67.6308 7.98156 .98999
2 53 64.7547 8.21328 1.12818
CAS 1 65 69.5385 5.99499 .74359
2 53 67.5094 6.49444 .89208
CSE 1 65 1.1698E2 9.86549 1.22366
2 53 1.2166E2 11.35941 1.56034
Influence Computer Anxiety on Attitude Learning Accounting by Computer
To determine the influence of Computer Anxiety on Learning Attitude Accounting by Computer using regression analysis with t test. According to the table below, t = 5.372 sig. 0,000. This means that there is positive influence Computer Anxiety on Learning Attitude Accounting by Computer. Adjusted R Square = 0.192, meaning that the influence of Computer Anxiety on Learning Attitude Accounting by Computer amounted to 19.20%. A higher Computer Anxiety will have an impact on the higher Attitude Learning Accounting by Computer.
The results of this study are being not consistent with research by Sam et al. (2005) which revealed that undergraduates with lower computer anxiousness demonstrated more positive attitudes toward the Internet in this study (Sam, 2005). The attitude of the students toward computers can could be explained by computer anxiety (Weli, 2015). Both of these studies, showed a negative relationship between computer anxiety and computer attitude. But in this study, shows showed a positive relationship. The findings were caused by the undergraduate student from vocational school who did not only learn accounting computerized, but also manual accounting process. They have knowledge and skill about how to make financial reports manually, so they aren't only relying with accounting computerized.
Based on descriptive analysis, we could see that student from vocational high school have computer anxiety is lower than undergraduate student from senior high school. Attitude Learning Accounting by Computer undergraduate student from vocational high school in moderate category, and Attitude Learning Accounting by Computer undergraduate student from senior high school in high category. Although there are different categories for the two groups, but the difference is only slight and based on different test known there was no difference between the two groups. From the descriptive analysis shows that the undergraduate student from vocational high schools have attitude is lower than undergraduate from senior high school.
Table 6. Regression Analysis CARS on CAS Coefficients
Model
Unstandardized Coefficients
Standardized Coefficients
t Sig.
B Std. Error Beta
1 (Constant) 45.894 4.264 10.764 .000
CARS .343 .064 .446 5.372 .000
a. Dependent Variable: CAS
Table 7. Determination Coefficient Model Summary
Model R R Square
Adjusted R Square
Std. Error of the Estimate
1 .446a .199 .192 5.64356
a. Predictors: (Constant), CARS
Influence of Computer Anxiety on Computer Self Efficacy
To determine the influence of the Computer Anxiety on Computer Self-Efficacy using regression analysis with t test. According to the table below, t = -0.956 sig. 0.341. This means that there is no influence the Computer Anxiety on Computer Self Efficacy. Computer Anxiety has a negative relationship with Computer Self Efficacy.
The higher the Computer Anxiety will have an impact on further higher Computer Self Efficacy, and the lower the Computer Anxiety will be increase Computer Self Efficacy. Based on descriptive analysis showed that the mean for attitude learning accounting by computer for undergraduate students of vocational schools (mean = 64,75) is no higher than senior high school (mean = 67,63). Mean for computer self-efficacy for undergraduate students of vocational schools (mean = 121.66) is higher than senior high school (mean = 116.98). From these data, we can see that the students who had computer experience about Accounting Software (vocational high school graduates) have Computer Anxiety lower compared to students who do not have computer experience about Accounting Software (senior high school graduates). This will impact on Computer Self Efficacy. Undergraduate student from vocational high schools had computer self-efficacy higher than the undergraduate student from the senior high school.
The results are consistent with Aktag (2015) explaining that significant negative correlation between participant computer self-efficacy and anxiety level. Kilim and Civic (2015) explained that a high level of negative significant relationship between computer self-efficacy and computer anxiety, this reveals that those who have higher computer self-efficacy have less computer anxiety (Kilic and Cevik, 2015). Computer self-efficacy have significant relationship with computer anxiety (Saade and Kira, 2009).
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Table 8. Regression Analysis CARS on CSE Coefficientsa
Model
Unstandardized Coefficients
Standardized Coefficients
T Sig.
B Std. Error Beta
1 (Constant) 126.810 8.142 15.576 .000
CARS -.116 .122 -.088 -.956 .341
a. Dependent Variable: CSE CONCLUSION
The results showed that the difference of Computer Experience an impact on Computer Self Efficacy. But the difference of Computer Experience no impact on Computer Anxiety and Attitude Learning Accounting by Computer. Computer Anxiety significant positive effect on Attitude Learning Accounting by Computer, but Computer Anxiety does not effect on the Computer Self Efficacy.
Computer Anxiety has a negative relationship with Computer Self Efficacy.
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