PSYCHOLOGY AND EDUCATION (2021) 58(1): 419-427 ISSN: 00333077 419 www.psychologyandeducation.net Determinants of the Attitude of Vocational High School Students in Using Computers in Jeneponto Regency Grace T. Pontoh 1 , Kartini Hanafi 2 , Endang Sriningsih 3 , Eni Novitasari 4 {gracetpontoh@fe.unhas.ac.id 1 , hanafikartini@rocketmail.com 2 , end.umsya@gmail.com 3 , eninovitasariimron061192@gmail.com 4 } Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia. 1,2,3 Universitas Sulawesi Barat, Mamuju, Indonesia 4 ABSTRACT The purpose of this study was to analyze the attitudes of students towards the use of computers as one of the subjects in school. This research used a survey method with data collection techniques by questionnaires with a sample of 210 students and data analyzed using AMOS statistical software. The results indicate: (1) CSE had an influence on attitudes through PEOU; (2) CA has an influence on attitudes through PEOU; (3) PE has an influence on attitudes through PEOU; and (4) PEOU has an influence on attitudes in using computers. This research contributes to the progress of science and technology with TAM and the Social Cognitive Theory which theoretically can provide evidence and support for the advancement of research in the scope of behavioral accounting. Also, teachers can form positive attitudes of students in the learning process so as to produce outstanding graduates who are able to accept technological developments. Keywords: computer self-efficacy, computer anxiety, perceived enjoyment, attitude Article Received: 18 October 2020, Revised: 3 November 2020, Accepted: 24 December 2020 1 Introduction The rapid development of technology and information has been characterized by the use of increasingly complex computer-based information technology in all fields. In the current field of accounting, computer technology is very important because it can speed up and simplify data processing into a fast and reliable accounting information. Computers play an important role in human life. Yudha and Ramantha (2014) states that computer systems provide several benefits over manual systems, namely speed, volume of results, error prevention, automatic posting, and automatic report preparation. Realizing the importance of mastering this information technology, educational institutions, especially State Vocational High School I, which is a superior school in Jeneponto Regency have implemented a computerized accounting learning curriculum. Computer programs taught include MYOB Accounting, which is a computer accounting application program that is used to automate bookkeeping in a complete, fast, and accurate manner. In addition, computer technology that is taught in schools is Microsoft Office (Word, Excel, Powerpoint, and Publisher). This computer program is a challenge for accounting students because as prospective accountants they are required to have a positive attitude in using it. what determines success and failure in this case is more about how the user's attitude in using computer technology. The attitude of the user consists of components of cognition, affection and relating to behavior as indicated by an optimistic attitude that the computer is very helpful and useful in completing tasks or work. the existence of computer technology is expected to provide convenience for accounting students both in processing or processing data and posting data and finding information related to their lessons. The aspect of the attitude of the users of computer technology is influenced by the perception of ease of use.