Faktor-faktor yang mempengaruhi tahap kesedaran sistem e-invois di kalangan pelajar Universiti Utara Malaysia (UUM)

This study was conducted to identify variables that influence awareness of the e-Invoice system among students of Universiti Utara Malaysia (UUM). The study aimed to assess the level of awareness of the e-Invoice system among UUM students and to examine the relationship between digital skills, social norms, perceptions of usefulness, trust in the country, attitudes and awareness of the e-Invoice system among UUM students. A structured questionnaire was distributed to 680 UUM accounting students as part of a quantitative study design. The Statistical Package for Social Sciences (SPSS) was used to examine the descriptive analysis and multiple regression analysis. The results of the descriptive analysis showed that the level of awareness of e-Invoice among UUM students was at a relatively high level but not as high as other constructs such as the level of digital skills. Among the tested variables, social norms emerged as the most significant predictor of e-Invoice awareness, whereas other factors showed no statistically significant relationship. These results highlight the crucial role of social influence such as peers, lecturers, and family in shaping students’ acceptance of new systems. The study contributes to a deeper understanding of e-Invoicing adoption among the younger generation, particularly within higher education settings.