Drivers of Student Technology Readiness in Using Cloud Accounting to Improve Student Performance

Abstract

Cloud technology can make the learning process easy and done anywhere. However, in its use, some students feel anxious and prefer learning using offline software. This research targets students in Indonesia who study cloud accounting in computer accounting courses and introductory accounting. Researchers used the census method to get respondents, so a sample of 131 respondents was obtained. The incoming data is then tested for validity and reliability using PLS (partial least square) with the help of smartpls 3.0. After that, an analysis of technology readiness was carried out using technology readiness index (TRI), which consisted of optimism, innovativeness, insecurity, and discomfort. The results show that most students have medium technology readiness, with motivational factors such as optimism and innovativeness having a very high category. At the same time, the inhibiting factors in adopting technologies such as insecurity and discomfort are in the medium category. Most students also have the characteristics of explorers who like new technology, so cloud accounting is welcomed with great enthusiasm. However, based on the characteristics of male and female students, the technological readiness of male students is better than that of female students. One aspect that is lacking is the aspect of insecurity. Female students are worried when the assignments given do not reach their lecturers. So, cloud accounting service providers should provide an ecosystem that can facilitate all students. In addition, the findings of this study can also be helpful for lecturers to carry out learning by looking at the TRI from students so that learning can be more effective.