ISLAMIC ACCOUNTING JOURNAL
Vol 1, No 1 (2021): Islamic Accounting Journal

The effect of e-commerce on entrepreneurial decision making using an android application-based accounting information system as a moderating variable

Refangga Aditya (IAIN SALATIGA)
Dea Febriyanti (IAIN SALATIGA)

Article Info

Publish Date
26 Jun 2021

Abstract

This study aims to analyze and provide empirical evidence of the effect of e-commerce and accounting systems as moderating variables on entrepreneurial decision-making. The method used in this research is a quantitative method, with classical assumption test techniques, multiple linear regression analysis, descriptive analysis, and hypothesis testing, using SPSS version 25 software. Data were collected by distributing questionnaires using random sampling techniques distributed to 40 respondents or students. The results of the study based on the Moderated Regression Analysis (MRA) show that the presence of a moderating variable, namely the variable use of the Accounting Information System based on the android application, will be able to strengthen or increase the influence of the E-Commerce variable on the variables of Entrepreneurial Decision Making in IAIN Salatiga students.

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Journal Info
ISLAMIC ACCOUNTING JOURNAL
Website

Abbrev

iaj

Publisher

Universitas Islam Negeri Salatiga

Subject

Religion Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Islamic Accounting Journal with the registered number e-ISSN 2808-8093 (Online), is a single peer-reviewed journal published two times a year (every June and December) by the Faculty of Islamic Economics and Business, Universitas Islam Negeri (UIN) Salatiga. Islamic Accounting Journal is intended to ...