COVID-19 has prompted higher education institutions at the world to relocate offline classes to online classes, and universities in Indonesia were no exception. Indonesia has already developed online classes, and there were challenges to utilizing it. This study indicates e-learning perceptions' in knowledge mastery, social competence, and media literacy abilities, also assesses college students' attitudes toward e-learning. The research methods used with a quantitative m odel, where the sample tested represented the student of 1137 respondents from 43 universities in Indonesia. The study's findings show a commonly weakness of elearning was that respondents got a lack interaction with lecturers (57,6%). A mastery of technology is moderate (77.6%), the key reason students implement e-learning is the ease with which they may obtain study resources, e-learning technology enables quick access to information, it made students able developing a favourable attitude based on its utility, self-efficacy, the convenience of use, and student behaviour. It utilized as an evaluation tool by The Higher Education of Education and Culture of the Republic of Indonesia.