Exploring University Accounting Students' Perceptions and Preferences on Hybrid Learning: A TAM Model Approach

The COVID-19 pandemic disrupted the education system and forced many universities to shift to online and hybrid learning to minimize the risk of infection (Dhawan, 2020; Rapanta et al., 2020).Hybrid learning, which combines face-to-face and online learning, offers significant flexibility for students.This study aims to explore the perceptions of accounting study program students toward hybrid learning using the Technology Acceptance Model (TAM) (Davis, 1989).The TAM model measures Perceived Ease of Use and perceived Usefulness against Interest in Use, with Attitude toward Using as a moderating variable.The research was conducted on primary data obtained from distributing questionnaires to students of the Accounting Study Program Class of 2022, the majority of whom were taking accounting courses in the 2023-2024 odd semester.The results show that perceived Usefulness has a positive and significant effect on interest in use directly, but the mediating variable Attitude toward Usingdoes not show a significant effect.Perceived Ease of Use also has a positive and significant effect on interest in use directly, but if through the mediating variable, perceived Usefulness does not show a significant effect.Finally, perceived Usefulness has a positive and significant effect on interest in use directly, but the mediating variable attitude towards using does not show a significant effect.The better the perceived Ease of hybrid learning, the better/increased interest in using hybrid learning.However, the attitude of use here on the use of hybrid learning is not an important factor in encouraging respondents to use it, but there are other mediating factors that are not described in this study.