In the digital era, education can be done by learning not only anywhere but at any time with e-learning facilities, which are also implemented in the Accounting Study Program at Universitas Pembangunan Nasional Veteran Jawa Timur, so students also need skills in using technology, especially e-learning. Based on this background, this research aims to determine the factors influencing student achievement by implementing the e-learning system in the teaching and learning process. The sample was 81 students from the Accounting Study Program at UPN Veteran, East Java, Surabaya, using the simple random sampling technique. In implementation, the number of respondents was 74, with a return rate of 91.4%. The research variables used are computer anxiety, computer experience, email/web experience, oral communication apprehension, and written communication apprehension as independent variables, and student achievement variables as the dependent variable. To answer the problem formulation, objectives, and hypotheses, the analysis used is Multiple Regression Analysis. Based on multiple regression analysis, it can be concluded that computer anxiety and computer experience have a significant effect on student achievement, and email/web experience, oral communication apprehension, and written communication apprehension have no significant effect on student achievement or in other words email/web experience, oral communication apprehension, and written communication apprehension are not variables that cause the rise and fall of student achievement.
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