Indonesia Accounting Research Journal
Vol. 10 No. 4 (2023): June: Accounting, Managemen

The influence of e-commerce business developments and technology-based accounting information systems on the need for e-commerce audit services

Nur Hayya Sophia (Syarif Hidayatullah State Islamic University Jakarta, Indonesia)

Article Info

Publish Date
06 Jun 2023

Abstract

This study examines the effect of e-commerce business development and the development of technology-based accounting information systems on the need for e-commerce audit services. Respondents in this study were auditors who worked at Public Accounting Firms in Jakarta. The number of auditors who became the sample of this study were 135 auditors from 13 public accounting firms. The sample determination method used in this study was purposive sampling, while the data processing method used by the researcher was multiple regression analysis. The results of this study indicate that the development of e-commerce business and the development of technology-based accounting information systems simultaneously and significantly influence the need for e-commerce audit services.

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Journal Info
Indonesia Accounting Research Journal
Website

Abbrev

Accounting

Publisher

Institute of Accounting Research and Novation

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

The Indonesia Accounting Research Journal (IACRJ) embraces a range of methodological approaches in identifying and solving significant prioritised accounting issues. Submissions are encouraged across all areas on accounting, finance and cognate disciplines. It is strongly recommended that authors ...