Factors Affecting The Intention To Study Online Courses Of Auditing Students At UEH

Abstract

Vietnam has always offered online courses, but the COVID-19 pandemic has boosted their popularity. Vietnam's online course offerings show a fundamental shift in student learning. Technology in the auditing industry is numerous, giving educators a lot of freedom. Modern audit students must respect and utilize the range of online education tools to learn more than simply books and lectures. This study uses the TAM model to explore what factors encourage auditing students at UEH to study online. Researchers collected data from 153 survey participants, a viable sample for quantitative analysis. Show the ideas' suitability using Cronbach's Alpha reliability testing and 22 questions' total variable correlation coefficient. Course Design, Enjoyment, Usefulness, Interaction, Teacher Participation, and Intention to study online course are factors. After exploratory factor analysis using EFA, the variables will converge on the right component to measure. In the regression analysis results from the Model Summary table, the updated R2 value of 0.456 accounts for 45.6% of the variation in online course intention, making the model statistically significant. The research model's essential component may guide proposals and solutions. Using the Coefficients table, the research team determined four independent variables that impact the dependent variable: Course Design, Usefulness, Interaction, and Teacher Participation and no association was discovered between Enjoyment and Intention to study online course. After reviewing the data, the research group suggested improvements to the online course to please auditing students.