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This research was aimed to identify the factors affecting the Accounting students' satisfaction of using Google Classroom as one of the Learning Management System (LMS). This research analyzed the effect of perceived enjoyment, perceived ease of use, and perceived usefulness on the students' satisfaction. The sample in this research was 108 Accounting students. The data were analyzed using PLS-SEM with SmartPLS 2.0. The research results showed that the level of satisfaction of the Google Classroom was affected positively and significantly by the perceived enjoyment, perceived ease of use, and perceived usefulness. Moreover, this research also discussed the impacts of the results both theoretically and practically. ASSETS Jurnal Akuntansi dan Pendidikan Vol. 9 No. 2 Page 109-120 Madiun, October 2020 p-ISSN: 2302-6251 e-ISSN: 2477-4995 Article History Submitted: August 13, 2019 Accepted: August 31, 2020

UNDERSTANDING ANTECEDENTS TO THE SATISFACTION OF USING LEARNING MANAGEMENT SYSTEM: AN EMPIRICAL STUDY OF ACCOUNTING STUDENTS