International Journal of Entrepreneurship, Business and Technology (IJEBT) doi.org/10.59021/ijebt.v1i1.11 27 EVALUATING FOUR FACTORS AFFECTING PERCEPTIONS OF STUDENTS OF FACULTY OF LAWS ON THE ACCEPTANCE OF ONLINE COURSES USING PLS-SEM APPROACH Yiming Chen 1 , Yingsoon Goh 2* 1 Faculty of Education and Liberal Studies, City University Malaysia, 46100 Petaling Jaya, Selangor, Malaysia. 2 Academy of Language Studies, Universiti Teknologi MARA, 40450 Shah Alam, Selangor Darul Ehsan, Malaysia 1* Corresponding author: gohyi141@uitm.edu.my ABSTRACT This article discusses the four factors affecting the perceptions of students of the Faculty of Laws on the Acceptance of Online Courses (AOC). These four factors are attitude toward online courses (AT), self- regulation skills (SRL), self-efficacy on online courses (SE), and facilitating conditions for online courses (FC). This study engaged a survey of Students of the Faculty of Laws on the Acceptance of Online Courses Using PLS-SEM Approach. The PLS-SEM method was utilized by using Smart-PLS version 4. The study's findings have confirmed these four factors: Acceptance of Online Courses (AOC). These four factors are attitude toward online courses (AT), self-regulation skills (SRL), self-efficacy on online courses (SE), and facilitating conditions for online courses (FC), which have positive and significant effects on the acceptance of Online Courses (AOC) of the students. Therefore, related implications and suggestions are proposed to help in enhancing the level of Acceptance of Online Courses (AOC) of the students. Keywords: PLS-SEM, Acceptance of Online Courses (AOC), Attitude on online courses (AT), Self- Regulation Skills (SRL), Self-efficacy on online courses (SE), and Facilitating Conditions for online courses (FC). INTRODUCTION According to the research findings, the development of online education in various foreign countries and the importance of different countries' online education are due to the different educational characteristics of different countries. Research on online education at home and abroad summarizes and analyzes the development status, advantages and disadvantages of online education in different countries to better develop online education in the next step. In the future, online education not only has great development but also great potential. In the future, online education will change from an auxiliary means to an important way of education, which is in line with the trend of development and convenient for more people to receive education (Alemayehu & Chen, 2021). Online education is one form, but the core is content and service. Online education ultimately competes with high-quality educational resources, which is the core competitiveness of online education. Currently, many universities provide online courses for students, and many courses can be obtained corresponding credits through online learning and passing exams. This is a trend and a way to utilize high-quality education resources rationally. In terms of educational resources, universities have natural advantages. Universities themselves are also places where high-quality resources are concentrated. How to serve these high- quality educational resources to the wider community so that more people have the opportunity to access these high-quality educational resources is an important problem to be solved in online education. Article History Received : 26/12/2022 Revised : 25/03/2023 Revised : 07/04/2023 Accepted : 02/07/2023