Online learning, which is a type of learning that happens through websites, is relatively new. It looked at how contingent factors affected the correlation between four variables and the efficacy of online learning towards the effectiveness of content comprehension. Nowadays, implementing online learning is a crucial stage in university. The main goal of this study is to assess how effective online learning is for the higher education level in Malaysia. Additionally, this study used a poll of students as participants to examine the crucial elements influencing the efficacy of online learning towards the effectiveness of content comprehension. 154 undergraduate students from a variety of higher education institutions participated in the survey. The effectiveness of online learning is correlated with a number of aspects, including students' satisfaction, usefulness and intention to use online learning. The result indicates that online learning is positively and significantly correlated with students' pleasure, and online learning efficacy is influenced by usefulness which encourages students' preference in this era.