This study examines the effects of computer anxiety to computer self efficacy end user into use the information technology. One hundred and forty nine accounting students which enrolled in management information systems whose are participating in this study. Data was collected by questionnaire survey that was analysed by using a linier regression technique. The results show that computer anxiety has negative impact to computer self efficacy. The implication of the study is to accounting educator can learn about computer anxiety student and can improving the stratgey to decrease computer anxiety dan increase computer self efficacy.