DETERMINAN MINAT PERILAKU PENGGUNAAN SIA BERBASIS E-COMMERCE (Studi Kasus pada Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnins Universitas Islam Malang Angkatan 2016 dan 2017)

Nurhayati Nurhayati (Universitas Islam Malang)
Maslichah Maslichah (Universitas Islam Malang)
Arista Fauzi Kartika Sari (Universitas Islam Malang)

e_Jurnal Ilmiah Riset Akuntansi
Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021

The purpose of this study is to obtain empirical evidence regarding the effect of attitudes, subjective norms, perceived behavior control, trust and structural assurance on e-commerce-based accounting information system. This research was conducted at the Faculty of Economics and Business, Islamic University of Malang. Based on the purposive sampling method, a sample of 83 respondents was obtained. Data were collected using a questionnaire through Google Form, then hypothesis testing using multiple regression analysis. Simultaneously attitudes, subjective norms, perceived behavior control, trust, and structural assurance have an positive effect on the behavior interest of e-commerce-based AIS users, partially attitudes, perceived behavior control, and structural assurance not affect e-commerce-based AIS, whereas subjective normsand trust have a effect on e-commerce-based AIS. Keywords: attitudes, subjective norms, perceived behavior control, trust, structural assurance, and e-commerce.