Main Article Content
Abstract
The Internet, especially World Wide Web (WWW) has been used extensifely in many
fields including higher education. In this regard, business students are amongst the active
user of the Internet because it can provide up-to-date information about business from all
over the world. The current study that uses Davis’ TAM as a framework investigates the impact
of external variables - such as internet self-efficacy, search engine knowledge, system
quality characteristics - on the use of WWW as the learning support tool. Respondents who
were accounting students from several universities in Yogyakarta were obtained using quota
sampling method. Of the 240 sent questionnaires, 158 usable responses were obtained. The
results of data analysis using multiple regressions indicate that all but one hypothesis are
supported.
Keywords: Internet, World Wide Web (WWW), Technology Acceptance Model (TAM), e-
Learning, student, accounting.
fields including higher education. In this regard, business students are amongst the active
user of the Internet because it can provide up-to-date information about business from all
over the world. The current study that uses Davis’ TAM as a framework investigates the impact
of external variables - such as internet self-efficacy, search engine knowledge, system
quality characteristics - on the use of WWW as the learning support tool. Respondents who
were accounting students from several universities in Yogyakarta were obtained using quota
sampling method. Of the 240 sent questionnaires, 158 usable responses were obtained. The
results of data analysis using multiple regressions indicate that all but one hypothesis are
supported.
Keywords: Internet, World Wide Web (WWW), Technology Acceptance Model (TAM), e-
Learning, student, accounting.