Determine Factors of Accounting Student Satisfaction in Online

Learning

Hana Ainubie and Muhammad Ramadhan Slamet

Managerial Accounting, Politeknik Negeri Batam, Jl Ahmad Yani, Batam, Indonesia

Keywords: Online Learning, Course Structure, Online Tutorials Flexibility, Online Tutorials Quality, Technology

Quality, Student Satisfaction

Abstract: This study aims to determine the influence of course structure, flexibility of online learning, quality of online

learning, and quality of technology on student satisfaction in online learning. This research uses independent

variables namely course structure, online tutorials flexibility, online tutorials quality, and technology quality.

The dependent variable used is student satisfaction. This study used primary data with data collection

techniques using questionnaires (web-based questionnaires) that were distributed to students of D3

Accounting and D4 Managerial Accounting in 2020/2021 Politeknik Negeri Batam. Sample withdrawal

technique using cluster sampling method. The testing method in this study used multiple regression analysis

with the help of SPSS statistical application program Version 25. The results showed that the course structure,

online tutorials flexibility, online tutorials quality, and technology quality significantly influenced student

satisfaction in online learning.

1 INTRODUCTION

With the development of technology, all aspects are

closely related to digitization, so that obtaining

information is no longer difficult because it can be

done in real time. The use of technology in the field

of education is also developing, namely with the

existence of e-learning. Michael (2013) explained

that e-learning is electronic learning that uses

information and communication technology and then

held with the aim of learning to use electronic devices

or computers to support the learning process. E-

learning makes the learning process happen anywhere

and anytime, then with the geographical separation

between students and teachers, it encourages more

people to be involved in learning (Harsasi &

Sutawijaya, 2018).

Today, online learning is the main learning

method, due to the Covid-19 outbreak and in

accordance with the circular letter from

Kemendikbud Number 36962/MPK.A/HK/2020

regarding online learning and working from home in

order to prevent the spread of corona virus disease

(covid-19). This is also carried out by universities,

one of which is Politeknik Negeri Batam. Politeknik

Negeri Batam applies distance education starting on

March 16, 2020 in accordance with circular letter No.

289/PL29/III/2020 concerning vigilance and

prevention of the spread of Covid-19 infection within

Politeknik Negeri Batam.

Given the increase in learning using e-learning

during this pandemic, student satisfaction is

important in assessing online learning related to the

quality of online learning. Based on research by

Harsasi & Sutawijaya (2018), it explains that there are

4 factors that influence student satisfaction, namely

course structure, online tutorials flexibility, online

tutorials quality and technology quality.

Research by Eom, Wen, & Ashill (2006) explains

that the lesson structure has two components, namely

learning objectives/expectations and lesson

infrastructure. Which learning objectives /

expectations must be explained in a syllabus which

includes what topics will be studied, expected class

participation in online conferences, group

assignments and so on. While the learning

infrastructure relates to an explanation of the overall

use of the online learning site or e-learning so that it

can be understood.

In the research of Sun, Tsai, Finger, Chen, & Yeh

(2008) revealed that online learning is different from

conventional classroom learning, which is not limited

by space, time and location. Therefore, students have

426

Ainubie, H. and Ramadhan Slamet, M.

Determine Factors of Accounting Student Satisfaction in Online Learning.

DOI: 10.5220/0010935500003255

In Proceedings of the 3rd International Conference on Applied Economics and Social Science (ICAESS 2021), pages 426-434

ISBN: 978-989-758-605-7

a high degree of flexibility and many opportunities

for independent study. This makes the flexibility of

online learning to play an important role in student

satisfaction and has been shown to have a significant

effect on student satisfaction.

Sun, Tsai, Finger, Chen, & Yeh (2008) said that

of all the independent variables in their research, the

quality of online learning had the strongest

relationship with student satisfaction. Because it

includes the overall lesson design, teaching materials,

and so on. According to him, for a higher level of

satisfaction such as scheduling lessons, the

arrangement and types of discussions and teaching

materials must be prepared properly. This is to help

students solve their curriculum and technical

difficulties, can reduce students' frustration levels in

online learning, thus making the learning experience

better.

Research by Harsasi & Sutawijaya (2018) says

that the implementation of information and

communication technology has been used in the field

of education, especially universities. Many higher

education institutions use e-learning as a modern

learning solution. Therefore, the quality of

technology is one of the factors determining student

satisfaction.

This research is a replication study which refers to

previous research conducted by Harsasi & Sutawijaya

(2018). Researchers used the same variables as

previous studies, namely using course structure,

online tutorials flexibility, online tutorials quality,

and technology quality as independent variables and

using student satisfaction as the dependent variable.

As for what distinguishes it from previous research, it

is related to research respondents, where the

researcher uses Accounting students at the Politeknik

Negeri Batam class of 2020/2021 as the sample.

Although many previous studies have discussed

the determinants of student satisfaction in online

learning, there are still differences in the results of

each previous study. The researcher's contribution is

to identify whether the lesson structure, online

learning flexibility, online learning quality, and

technology quality can affect the satisfaction of

Politeknik Negeri Batam Accounting students during

the application of online learning. Differences in the

results of previous studies are also an important

aspect in conducting this research. The researcher

hopes that this research can provide an overview and

suggestions for the application of online learning.

2 THEORITICAL STUDY

2.1 Constructivism Learning Theory

The theory of constructivism learning according to

Piaget (1977) is to believe that learning is a self-

discovery process, which is a process that a person

goes through because of interacting and observing the

environment (self-discovery learning). Piaget

believed that people learn and construct their own

knowledge. This constructivism learning theory also

states that there is a change in the role of the teacher

who usually explains material from class to class,

now becomes a mediator and facilitator during the

online learning process.

2.2 Technology Acceptance Model

(TAM)

Considering internet-based online learning, the

theoretical perspective of technology adoption is very

appropriate to predict the satisfaction of internet-

based learning (Arbaugh, 2000). Davis, Bagozzi, &

Warshaw (1989) revealed that the Technology

Acceptance Model (TAM) shows that beliefs and

attitudes towards a technology are the main

determinants of whether a technology will be

adopted. There are 2 main variables in this model,

namely the perception of the usefulness of a

technology and the perception of the ease of use of a

technology. Davis (1989) said, first, people tend to

use or not use the application according to their

beliefs, whether it can help in doing a better job. This

refers to the first perception of the usefulness of a

technology. Second, even if potential users believe

that a particular application is useful, they may at the

same time believe that the system is too difficult to

use and that the performance benefits of using the

application outweigh the expected effort of using the

application. This means that in addition to usability,

use is also theorized to be influenced by perceived

ease of use. Perceived usefulness is defined as the

extent to which a person believes that using a

particular system will improve job performance.

2.3 Literature Review

The study of Eom, Wen, & Ashill (2006) used

American students enrolled in online learning without

meeting on campus as a sample, whose main research

objective was to investigate the determinants of

student perceived learning outcomes and satisfaction

in distance education using an e-learning system. In

this study, lesson structure is considered an important

Determine Factors of Accounting Student Satisfaction in Online Learning

427

variable that affects success during the online

learning process. Researchers say the structure of the

lesson will be highly correlated with user satisfaction

and perceived learning outcomes, especially when

teaching materials are organized into logical and

easy-to-understand components. And also, clear

communication regarding learning objectives and

procedures, it will increase the level of student

satisfaction and perceived learning outcomes.

The research of Sun, Tsai, Finger, Chen, & Yeh

(2008) used students from 2 public universities in

Taiwan as a sample, this study aims to investigate the

factors that influence student satisfaction in the use of

e-learning. The researcher revealed that the definition

of online learning flexibility is students' perceptions

of the efficiency and effects of adopting the use of e-

learning during their work, study and travel hours.

This makes flexibility an important role in student

satisfaction. Because online learning is different from

classroom learning in general, which is not limited by

space, time and location, it allows students to have a

high degree of flexibility and have many

opportunities for independent study. By using e-

learning, it eliminates the awkwardness associated

with face-to-face communication in conventional

classrooms. Students can express their thoughts

without shame and ask questions through online

discussions.

Becta (2002) says that using e-learning provides

opportunities for students to develop at a pace and

learning time that suits them, to get the information

they need. By using e-learning students can meet

with other students virtually to ask questions, discuss

problems, and even participate in a study forum or

group assignment without having to leave their daily

activities. E-learning provides opportunities for

students to get access whenever they want, and is able

to involve other students and lecturers globally.

In a study by Mages & Garson (2010) which

investigated whether online tutorials can effectively

meet the needs of students and scholars seeking

information on how to properly use the APA style

citation rule. Researchers are part of the library's

initiative to foster information literacy and prevent

accidental plagiarism, by designing high-quality

online tutorials to teach students to cite sources

correctly. With good quality online tutorials, it can

increase participants' understanding. The results

showed that 98% of respondents said the online

tutorial was very useful and increased their

understanding of APA style.

The research of Harsasi & Sutawijaya (2018)

which uses Open University (UT) students enrolled in

4 core courses in the management department who

have taken online learning as a sample, examines

what are the determinants of student satisfaction

during the online learning process. The research uses

lesson structure, online learning flexibility, online

learning quality and technology quality as

independent variables. And using student satisfaction

as the dependent variable. Researchers say with the

advancement of knowledge, methods, and techniques

related to the field of information and communication

technology; it is possible to make significant changes

in educational practice. As with the quality of

technology, are students able to access online

learning anywhere, do not experience problems

during the online learning process, are they easy to

use, and so on.

2.4 Hypothesis Development

2.4.1 Course Structure

Students can understand teaching materials well and

have a high interest in learning, if the teaching

materials provided are well structured, the learning

objectives are clear, and most importantly easy to

understand. In constructivism learning theory it is

said that a person learns and builds his own

knowledge by interacting and observing the

environment. This is what makes students better off

when they learn independently at their own time and

at their own pace. Based on the description above, the

hypothesis is proposed:

H1: Course Structure has a significant effect on

Student Satisfaction

2.4.2 Online Tutorial Flexibility

By using e-learning, students can access teaching

materials without limitation of time and place. This

makes students have a high level of flexibility and

have many opportunities for independent study. This

is supported by the technology acceptance model

(TAM) with one of the perceptions, namely the

perception of the usefulness of a technology. The use

of technology in online learning makes it easier for

students to manage their own study time, not being

tied down in the learning process because it can be

done anywhere and anytime, which makes student

learning activities more effective. So that students can

balance their work, family, and personal activities

without having to put aside learning. Based on the

description above, the hypothesis is proposed:

H2: Online Tutorials Flexibility has a significant

effect on Student Satisfaction

ICAESS 2021 - The International Conference on Applied Economics and Social Science

428

2.4.3 Online Tutorial Quality

A well-designed online learning is one of the factors

for students in considering online learning itself. This

is because quality is an important factor that

influences the learning effect and satisfaction during

online learning. In the technology acceptance model

(TAM), the belief that a technology is useful and easy

to use affects the attitude of users towards the

technology which will then determine their decision

to adopt the technology. In the case of online learning,

do students experience / do not experience difficulties

in using the features, whether during the internet-

based online learning process can improve the quality

of learning, and so on. Based on the description

above, the hypothesis is proposed:

H3: Online Tutorials Quality has a significant effect

on Student Satisfaction

2.4.4 Technology Quality

Advances in knowledge, methods, and techniques

related to the field of information and communication

technology enable significant changes to educational

practice. Rodriguez, Ooms, & Montañez (2008)

revealed that most students feel comfortable with

activities that use technology, such as using e-mail to

send assignments, displaying learning videos on

computers and so on. Arbaugh (2000) said that in the

context of online learning, showing the perceived

usefulness and ease of use of delivery media will

improve students' attitudes towards their learning

experience. Based on the description above, the

hypothesis is proposed:

H4: Technology Quality has a significant effect on

Student Satisfaction

Based on the description of the theoretical study,

literature review, and hypothesis development that

have been described previously, the research model

can be seen in Figure 1:

Figure 1: Research Model.

3 RESEARCH METHOD

This study uses a quantitative approach, which is a

systematic, planned, and structured research that aims

to prove the influence between variables (Hermawan,

2019). There are 2 types of variables used in this

study, namely the independent variable and the

dependent variable. The independent variables used

are course structure, online tutorials flexibility, online

tutorials quality, and technology quality. The

dependent variable used is student satisfaction. This

research data is primary data which uses a research

instrument in the form of a questionnaire adopted

from previous research (Harsasi & Sutawijaya, 2018).

The object of this research is Accounting students

of D3 Accounting and D4 Managerial Accounting at

Politeknik Negeri Batam class of 2020/2021 who get

Introductory Accounting courses or Basic Financial

Accounting in their online learning, both the morning

regular class, the employee class (evening), and the

industrial class totaling 384 students. To determine

the sample size, it is carried out through a statistical

approach using the slovin formula (Sugiyono, 2016):

Figure 2: Sample Size.

Based on the results of calculations using the

Slovin formula, the number of samples to be studied

in this study were 80 samples.

In this study, the researcher used a probability

sampling technique, namely cluster sampling. Then

data processing using SPSS version 25. The data

analysis techniques used are descriptive statistics,

validity tests, and reliability tests. The classical

assumption test used is the normality test,

multicollinearity test, and heteroscedasticity test. And

the hypothesis test used in this study is multiple linear

regression and individual parameter significance test

(T test).

4 RESULTS

In this study, a sampling technique was used in the

form of probability sampling, namely cluster

Determine Factors of Accounting Student Satisfaction in Online Learning

429

sampling with respondents taken, namely students/I

study programs of D3 Accounting and D4 Managerial

Accounting class 2020/2021 Politeknik Negeri

Batam. The population used in this study amounted

to 384 based on predetermined criteria. The sample

used in this study were 80 respondents.

4.1 Descriptive Statistical Analysis

Below is a descriptive statistical analysis table:

Table 1: Descriptive Statistical Analysis.

4.2 Instrument Test Results

4.2.1 Validity Test

To find out whether a list of questions/statements is

feasible or not, that is by conducting a validity test on

the question items (Sujarweni, 2019). The results of

R (Correlation coefficients) are compared with R

Tables where df = n-2 with sig 5%, in this study using

as many as 30 respondents, the df obtained = 28 and

the R table value = 0.361. Statement items can be said

to be valid if R Count > 0.361. The following are the

results of the validity of the research data:

Table 2: Validity Test.

Based on the table above, it is known that all items

in the statement list have an R greater than R Table,

which means that all statement items from the

variables used in this study are declared valid to be

used as measuring instruments.

4.2.2 Reliability Test

The reliability test is a measure of the stability and

consistency of respondents in answering a list of

questions/statements (Sujarweni, 2019). A variable

can be said to be reliable if it has a Cronbach's alpha

value greater than 0.60. The results of the reliability

test are shown in the following table:

Table 3: Reliability Test.

Based on the table above, it is known that all

variables have a Cronbach's alpha value greater than

0.60. So, it can be concluded that the questionnaire

used is reliable.

4.3 Classic Assumption Test

4.3.1 Normality Test

In this study, the normality test of the Kolmogorov

Smirnov one sample method was used to determine

whether the data distribution was normally

distributed or not. The decision-making criteria is that

if the significance value is > 0.05 then the data is said

to be normally distributed. The results of the

normality test are shown in the following table:

Table 4: Normality Test.

Based on the table shows a significance value of

0.200 > the Kolmogorov-Smirnov value of 0.05. So,

it can be concluded that the data is normally

distributed.

4.3.2 Multicollinearity Test

A good regression model should not have a

correlation between the independent variables. It can

be seen through the Tolerance and Inflation Factor

(VIF) values, the VIF value must be < 10 and the

N Min. Max. Mean

td.

Deviation

Course Structure 80 8 20 14,96 2,441

Online Tutorials

Flexibility 80 10 35 24,55 5,384

Online Tutorials Quality 80 16 34 24,59 4,292

Technology Quality 80 20 40 28,94 5,328

Student Satisfaction 80 10 25 17,51 3,379

Variabel

Item R Hitung R Tabel Keterangan

Course

Structure

MK1 0,765 0,361 Valid

MK2 0,676 0,361 Valid

MK3 0,813 0,361 Valid

MK4 0,837 0,361 Valid

Online

Tutorials

Flexibility

F1 0,835 0,361 Valid

F2 0,897 0,361 Valid

F3 0,816 0,361 Valid

F4 0,748 0,361 Valid

F5 0,922 0,361 Valid

F6 0,683 0,361 Valid

F7 0,704 0,361 Valid

Online

Tutorials

Quality

Q1 0,602 0,361 Valid

Q2 0,729 0,361 Valid

Q3 0,815 0,361 Valid

Q4 0,606 0,361 Valid

Q5 0,784 0,361 Valid

Q6 0,770 0,361 Valid

Q7 0,674 0,361 Valid

Technology

Quality

TC1 0,559 0,361 Valid

TC2 0,757 0,361 Valid

TC3 0,870 0,361 Valid

TC4 0,820 0,361 Valid

TC5 0,674 0,361 Valid

TC6 0,748 0,361 Valid

TC7 0,760 0,361 Valid

TC8 0,688 0,361 Valid

Student

Satisfaction

S1 0,904 0,361 Valid

S2 0,716 0,361 Valid

S3 0,644 0,361 Valid

S4 0,653 0,361 Valid

S5 0,730 0,361 Valid

Variabel

Jumlah

Item

Reliabilitas

Alpha

Cronbach

Cut Off

Alpha

Cronbanch

Keterangan

Course S

ruc

ure 4 0.767 0.60 Reliabel

Online Tutorials Flexibility 7 0.903 0.60 Reliabel

Online Tutorials Quality 7 0.819 0.60 Reliabel

Technology Quali

y 8 0.873 0.60 Reliabel

Student Satisfaction 5 0.767 0.60 Reliabel

Unstandardlized Residual

Kolmogorov Smirnov 0.05

Asymp.Sig. (2-tailed) 0.200

ICAESS 2021 - The International Conference on Applied Economics and Social Science

430

tolerance value > 0.1. The results of the

multicollinearity test are shown in the following

table:

Table 5: Multicollinearity Test.

It can be seen that the Tolerance value > 0.1 and the

VIF value < 10, it can be concluded that there is no

multicollinearity in the regression model.

4.3.3 Heteroscedasticity Test

In this study using the heteroscedasticity test with the

glejser test, which is regressing between the

independent variables and the absolute value of the

residual (Priyastama, 2017). If the significance value

between the independent variable and the absolute

residual is more than 0.05, then there is no

heteroscedasticity. The results of the

heteroscedasticity test are shown in the following

table:

Table 6: Heteroscedasticity Test.

The results above show that the significance value of

the four independent variables is more than 0.05, so it

can be concluded that there is no heteroscedasticity.

4.4 Hypothesis Testing Results

4.4.1 Multiple Linear Regression Analysis

Multiple linear analysis is an analysis to measure the

magnitude of the influence between two or more

independent variables on one dependent variable

(Priyastama, 2017). The results of multiple linear

regression calculations are shown in the following

table:

Table 7: Multiple Regression Analysis.

4.4.2 Hypothesis Test

Table 8: Hypothesis Test.

Based on the table above, the regression equation

formed is:

Y = -1,933 + 0,228X

+ 0,098X

0,386X

+0,144X

)

4.4.3 T Test

Using the statistical method of partial t-test to

determine whether the hypothesis is accepted or

rejected. The test is carried out using a correlation

significance of 0.05 in order to find out each of the

independent variables on the dependent variable

partially (Santoso, 2018). The results of the statistical

analysis of the t test are shown in the following table:

Table 9: T Test.

4.5 Data Analysis

The following is a summary table of test results from

this study:

Table 10: T Summary of Test Result.

Collinearity Statistics

Tolerance VIF

Course Structure 0.575 1.739

Online Tutorials Flexibility 0.536 1.866

Online Tutorials Quality 0.380 2.629

Technology Quality 0.434 2.304

Sig.

Course Structure 0.944

Online Tutorials Flexibility 0.095

Online Tutorials Quality 0.513

Technology Quality 0.050

Sum of

Squares

Mean

Square

F Sig.

Regression 702.597 4 175.649 66.070 .000

Residual 199.390 75 2.659

Total 901.988 79

Unstanda

zed

Coefficients

tanda

zed

Coefficients t Sig.

B Std. Error Beta

(Constant) -1.933 1.285

-1.504 .137

Course Structure .228 .099 .165 2.299 .024

Online Tutorials Flexibility .098 .047 .156 2.098 .039

Online Tutorials Quality .386 .069 .490 5.564 .000

Technology Quality .144 .052 .227 2.750 .007

Unstandardized

Coefficients

tandardized

Coefficients

t Sig.

Std.

Error Beta

(Constant) -1.933 1.285

-1.504 .137

Course S

ruc

ure .228 .099 .165 2.299 .024

Online Tutorials

Flexibility .098 .047 .156 2.098 .039

Online Tu

orials

Quality .386 .069 .490 5.564 .000

Technology Quality .144 .052 .227 2.750 .007

Hypothesis Hypothesis Statement Sig. Result

Course structure significantly affects student

satisfaction

.024 Supported

The flexibility of online learning significantly

affects student satisfaction

.039 Supported

The quality of online learning significantly affects

student satisfaction

.000 Supported

Technology quality significantly affects student

satisfaction

.007 Supported

Determine Factors of Accounting Student Satisfaction in Online Learning

431

4.5.1 Effect of Course Structure on Student

Satisfaction

Based on the results of the hypothesis in Table 10, it

shows that H1 is supported, namely the course

structure affects student satisfaction, because the

measurement of the lesson structure based on the

statement indicators in the questionnaire has a

significant effect on student satisfaction. The results

of this study are consistent with previous research by

Eom, Wen, & Ashill (2006) which stated that students

can understand teaching materials well and have a

high interest in learning if the teaching materials

provided are well structured, clear learning

objectives, and easy to understand.

Research conducted by Swan, Matthews, Bogle,

Boles, & Day (2012) states the same thing that the

lesson structure affects the process of a learning and

satisfactory learning outcomes for students, if the

educational institution manages the lesson structure

into an interesting component. This is also supported

by constructivism learning theory which says

someone is better off when they learn independently

at their own pace and time. With an easy-to-

understand lesson structure, it will increase students'

enthusiasm and interest in learning.

4.5.2 Effect of Online Tutorial Flexibility on

Student Satisfaction

Based on the results of the hypothesis in Table 10, it

shows that H2 is supported, namely the flexibility of

online learning affects student satisfaction, because

the measurement of online learning flexibility based

on the statement indicators in the questionnaire has a

significant effect on student satisfaction. The results

of this study show the same results as previous

research conducted by Sun, Tsai, Finger, Chen, &

Yeh (2008) which stated that students have a high

degree of flexibility and have many opportunities for

independent study because students can access

teaching materials without time restrictions. and

place.

The same thing was also expressed by research

conducted by Becta (2002), that e-learning makes it

easier for students to access various subjects anytime

and anywhere, then students can manage their own

study time and how long they want to study. This is

also supported by the theory of technology

acceptance model (TAM) with one of its perceptions,

namely the usefulness of a technology, with the

existence of technology in online learning that makes

it easier for students to manage their own study time

so that they are not bound by time and place so that

learning activities are more effective.

4.5.3 Effect of Online Tutorial Quality on

Student Satisfaction

Based on the results of the hypothesis in Table 10, it

shows that H3 is supported, namely the quality of

online learning affects student satisfaction, because

measuring the quality of online learning based on the

statement indicators in the questionnaire has a

significant influence on student satisfaction. The

results of the study show the same results as previous

research. Sun, Tsai, Finger, Chen, & Yeh (2008)

stated that one of the factors that influence the

satisfaction effect of online learning is well-

designed/managed online learning.

Research conducted by Mages & Garson (2010)

also states the same thing, it is said that there is a need

for good quality online learning to meet student

understanding. This is supported by the TAM theory

which says that useful and easy-to-use technology

affects user attitudes which will then determine their

decision to use the technology. However, research

conducted by Harsasi & Sutawijaya (2018) states that

the quality of online learning does not affect student

satisfaction due to the lack of quality of online

learning, especially in education providers in

Indonesia. Online learning is not yet fully

implemented, and also the lack of interaction from

students and lecturers during the implementation of

online learning. So, this is a special concern for

education providers in Indonesia to pay more

attention to the quality of online learning.

4.5.4 Effect of Technology Quality on

Student Satisfaction

Based on the results of the hypothesis in Table 10, it

shows that H4 is supported, namely the quality of

technology affects student satisfaction, because the

measurement of technology quality based on the

statement indicators in the questionnaire has a

significant effect on student satisfaction. The results

of the research conducted have the same results as

previous research conducted by Harsasi & Sutawijaya

(2018) which states that advances in knowledge in the

field of technology allow significant changes to

educational practice. Like whether students can

access and also use the technology. The research of

Rodriguez, Ooms, & Montañez (2008) also stated that

most students prefer activities that use technology.

For example, sending assignments via e-mail.

This is also supported by the TAM theory which

states the extent to which a person believes that using

ICAESS 2021 - The International Conference on Applied Economics and Social Science

432

technology will improve his work performance, and

also the extent to which a person believes that using

technology will make him free from effort. In the

context of online learning, showing the perceived

usefulness and ease of use of delivery media will

improve students' attitudes towards their learning

experience. However, research conducted by Sun,

Tsai, Finger, Chen, & Yeh (2008) revealed something

different, it was said that the quality of technology did

not affect student satisfaction in online learning. This

is because most e-learning systems are built and

implemented in an environment that has a high-speed

network, making it easy to carry out activities online.

So that students do not have to worry about technical

difficulties during the online learning process.

5 CONCLUSIONS

Based on the results of the research that has been

described previously, the conclusions of this study

are:

a) The lesson structure directly has a positive and

significant effect on student satisfaction. This is

because the presentation of material at the Batam

State Polytechnic is well structured which is

related to learning objectives, learning materials,

and also the structure of teaching materials. So

that students feel it is easier to get and understand

teaching materials even though they are online.

This makes students have a great interest in

learning independently. We hope you find the

information in this template useful in the

preparation of your submission.

b) The flexibility of online learning directly has a

positive and significant effect on student

satisfaction. Because online learning provides

flexibility in managing time between studying and

other activities, so students can manage their time

more effectively. Students can also set when they

want to access teaching materials, and can also

access teaching materials wherever they want.

Unlike during conventional learning, online

students can get teaching materials even though

they don't come to campus. Students can also

determine their own study time and how long they

want to study. This makes students feel more

effective when learning is done online.

c) The quality of online learning directly has a

positive and significant effect on student

satisfaction. This is because so far online learning

at the Pliteknik Negeri Batam has good quality,

then has an attractive appearance so that students

are interested in opening the e-learning system

and accessing teaching materials, then it is easy to

use its features so that students do not find it

difficult to get teaching materials.

d) The quality of technology directly has a positive

and significant effect on student satisfaction. This

is because thanks to technology students can

access learning anywhere and anytime, have

useful functions, and help in getting/learning

material. Especially in Batam City which has

access and fast internet network, making it easier

for students to apply online learning.

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