THE MODERATING ROLE OF REGULATORY FOCUS ON THE RELATIONSHIP BETWEEN TECHNOSTRESS AND ACADEMIC PERFORMANCE OF ACCOUNTING STUDENTS

In the implementation of learning, technology plays a significant role. The
interaction between technology and students in a system creates complex conditions
so as to make them experience technostress. It will have an impact on student
academic performance. This study aims to examine the negatively effects of
technostress on the academic performance and the role of moderation of preventive
and promotive regulatory focus on the relationship between technostress and
academic performance of accounting students. The respondents in this study are
accounting students in Indonesia who have implemented blended learning for one
year. The data analysis tool used in this study is the SEM-PLS SMARTPLS 4.0
program. The results showed that technostress had a positive effect on the academic
performance of accounting students. The preventive regulatory focus moderates
negatively or weakens the positive relationship of technostress and academic
performance of accounting students. The promotive regulatory focus moderates
positively or strengthens the positive relationship between technostress and
academic performance of accounting students. This study provides one coping
model of a regulatory focus on technostress to improve the academic performance
of accounting students.