Hita Akuntansi dan Keuangan
Vol. 7 No. 2 (2026): Hita Akuntansi dan Keuangan

Pengaruh Sikap, Kontrol Perilaku dan Kemudahan Penggunaan Terhadap Minat Penggunaan Sistem Informasi Akuntansi Berbasis E-Commerce

Ni Luh Ayu Rimayanti (Universitas Hindu Indonesia)
Ni Wayan Alit Erlina Wati (Universitas Hindu Indonesia)
Kadek Dewi Padnyawati (Universitas Hindu Indonesia)



Article Info

Publish Date
30 Apr 2026

Abstract

The rapid advancement of digital technology has encouraged the implementation of e-commerce-based accounting information systems to enhance efficiency and accuracy in managing financial information. Nevertheless, students’ interest in optimally utilizing these systems is still relatively low, despite living in an increasingly digital environment. This issue becomes important to examine, particularly among students of Universitas Hindu Indonesia who are engaged in economics and accounting-related fields of study. This research aims to examine the effect of Attitude, Behavioral Control, and Perceived Ease of Use on the Interest in Using E-Commerce-Based Accounting Information Systems. The study applies a quantitative approach involving 338 respondents selected using the Slovin formula. Data collection was conducted through questionnaires, while data analysis utilized multiple linear regression assisted by the SPSS application. The findings reveal that Attitude, Behavioral Control, and Perceived Ease of Use positively and significantly influence the Interest in Using E-Commerce-Based Accounting Information Systems. These results indicate that students are more likely to use the system when they possess positive attitudes, strong behavioral control, and perceive the system as easy to operate.

Copyrights © 2026






Journal Info

Abbrev

HAK

Publisher

Subject

Economics, Econometrics & Finance

Description

- Akuntansi - Budaya - Akuntansi - Agama - Akuntansi - Pendidikan - Akuntansi - Pasar Modal - Akuntansi Forensik - Akuntansi Keprilakuan - Akuntansi Lingkungan - Akuntansi Manajemen - Akuntansi Perpajakan - Auditing - Akuntansi Sektor Publik - Akuntansi Keuangan - Sistem Informasi ...