ABSTRACT
This research aims to investigate the effect of perceived ease of use and perceived usefulness online learning using Zoom Cloud Meetings on student satisfaction and acceptance intention in the lecture process of accounting core courses as the impact of Covid-19 pandemic. Based on Technology Acceptance Model (TAM), there are two main constructs as independent variables which are perceived ease of use and perceived usefulness. An online questionnaire was utilised to gather data from accounting students of one of the private universities in Jakarta, Indonesia. Data from 171 accounting students were analysed using the SEM-PLS method. The findings reveal that as follows: First, perceived ease of use and perceived usefulness effect significantly on student satisfaction. Second, student satisfaction effect significantly on acceptance intention. Third, perceived ease and perceived usefulness effect significantly on acceptance intention with student satisfaction as the mediation variable in the relationship. However, perceived ease of use and perceived usefulness do not affect significantly on acceptance intention. © 2022 by the authors.