When Likes Meet Learning: Social Media Risk-Benefit Perceptions and Academic Outcomes among Accounting Students

Abstract

The increasing use of social media among university students raises concerns regarding its potential effects on academic achievement. This study investigates whether perceived risks and perceived benefits influence students’ use of social media, and whether such use contributes to their academic performance. A quantitative approach was employed using a survey of 87 undergraduate accounting students from Bandung, West Java, Indonesia. Data were collected through structured questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that perceived risk has a negative but statistically non-significant effect on social media use (β = -0.174, t = 1.898, p = 0.058). This suggests that concerns related to cyberbullying, anxiety, or self-isolation do not substantially discourage students from using social media in an academic context. In contrast, perceived benefit shows a positive and significant influence on social media use (β = 0.615, t = 5.992, p < 0.001), indicating that when students perceive platforms as useful for academic collaboration, accessing educational resources, and peer interaction, they are more likely to engage with them. Furthermore, social media use itself demonstrates a positive and significant relationship with academic performance (β = 0.381, t = 4.010, p < 0.001), suggesting that purposeful and academically oriented use of social media can contribute to improved academic outcomes. These findings highlight the importance of students’ perceptions in shaping their digital behavior. While negative perceptions do not necessarily deter usage, positive perceptions encourage more constructive engagement. Therefore, educational institutions should promote digital literacy and responsible media use, emphasizing the academic benefits of social media. This study provides empirical evidence on the mediating role of social media use between students’ perceptions and their academic outcomes, contributing to the growing body of research on digital behavior in higher education