Development of e-Commerce Business and Technology-Based Information Systems: Implications for The Need for e-Commerce Audit Services
DOI:
https://doi.org/10.55587/jla.v6i1.283Keywords:
Business, e-commerce, information, technology, auditAbstract
Purpose: This study aims to examine the development of e-commerce businesses and technology-based accounting systems and their impact on the need for e-commerce audit services.
Method: The population of this study comprises all auditors of public accounting firms in the Province of Bali, totaling 132 people, registered with the Indonesian Institute of Public Accountants in 2023. The sample for this study consisted of 56 people, selected using the purposive sampling technique. The data source used is primary data obtained from research respondents. The data collection technique used was a questionnaire. The data were analyzed using multiple linear regression techniques in SPSS 26.
Finding: The results of the study show that the development of the e-commerce business has a positive, insignificant effect on the need for e-commerce audit services, and that technology-based accounting systems have a significant positive effect on the need for e-commerce audit services.
Novelty: The study examines the relationship between the development of e-commerce businesses and technology-based accounting systems, and their implications for the need for e-commerce audit services, based on the technology acceptance model, which differs from previous studies that use the theory of planned behavior.
References
Al-Dalabih, F. A. N., & Al-Sharairi, M. E. (2019). The role of e-commerce on the auditing practices. International Journal of Economics and Finance, 11(4), 49–59. https://doi.org/10.5539/ijef.v11n4p49
Anggraeni, O. F., Halim, M., & Zulkarnnaeni, A. S. (2022). pengaruh e-commerce, digital payment dan penggunaan sistem informasi akuntansi terhadap pengambilan keputusan untuk berwirausaha (studi kasus pada mahasiswa s1 akuntansi angkatan 2018 universitas muhammadiyah jember). National Multidisciplinary Sciences, 1(5), 718–734. https://doi.org/Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh E-Commerce, Digital DOI: https://doi.org/10.32528/nms.v1i5.226
Anugrah, I. M. A., & Prianthara, I. B. T. (2018). Pengaruh bisnis e-commerce dan sistem informasi akuntansi berbasis teknologi terhadap kebutuhan jasa audit e-commerce. Jurnal Ilmiah Akuntansi & Bisnis, 3(2), 197–208.
Bazine, I. (2025). Exploring the development of the technology acceptance model (TAM): a chronological overview. International Journal of Research and Scientific Innovation, XII(VI June), 1643–1655. https://doi.org/10.51244/IJRSI
BPS-Statistics of Bali Province. (2025). E-commerce statistics 2024. BPS-Statistics Indonesia.
Darmiono, & Pratiwi, R. (2024). Analysis of the relationship between e-commerce business and technology-based accounting information systems with company audit needs. West Science Information System and Technology, 2(01), 73–80.
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319–340.
Djoko, & Yanti, L. D. (2019). The influence of company growth, profitability, audit tenure, and size of public accounting firms on the acceptance of going concern audit opinions. 1(2), 76–83.
Erfandi, M., & Herlianto, R. (2024). Manfaat audit dalam pengelolaan sistem informasi akuntansi. Jurnal Sistem Informasi (TEKNOFILE), 2(9), 677–682.
Ibrahim, F., Münscher, J., Daseking, M., & Telle, N. (2025). The technology acceptance model and adopter type analysis in the context of artificial intelligence. Frontiers in Artificial Intelligence, 3(January), 1–14. https://doi.org/10.3389/frai.2024.1496518
Indah, G., Yanti, P., & Hajratul, S. (2020). Pengaruh independensi dan bisnis e-commerce terhadap kebutuhan jasa audit e-commerce. Jurnal Pundi, 4(1), 25–32. https://doi.org/10.31575/jp.v4i1.226
Martin, T. (2022). A literature review on the technology acceptance model. International Journal of Academic Research in Business & Social Sciences, 1(11), 2859–2884. https://doi.org/10.6007/IJARBSS/v12-i11/14115
Montes, J. N., & Elizondo-Garcia, J. (2025). Faculty acceptance and use of generative artificial intelligence in their practice. Frontiers in Education, February, 1–11. https://doi.org/10.3389/feduc.2025.1427450
Nisaa, R. K., Bahrim, S. M. S., & Kustiwi, I. A. (2024). Teknologi digital dan transformasi internal audit terhadap perlakuan laporan keuangan: studi literatur. Jurnal Mutiara Ilmu Akuntansi (JUMIA), 2(2), 263–277. https://doi.org/10.55606/jumia.v2i2.2596
Prameswari, A. A., Pangestika, N. A. W., Mashito, S. F., & Rahmatika, D. N. (2024). Sistem kajian literatur: pengaruh bisnis e-commerce terhadap permintaan jasa audit e-commerce. Jura: Jurnal Riset Akuntansi, 2(3), 72–84. https://doi.org/10.54066/jura-itb.v2i3.2083
Puspitasari, M., & Tannar, O. (2024). Pengaruh bisnis-e-commerce, teknologi informasi, dan kompetensi auditor terhadap kebutuhan jasa audit e-commerce: studi kasus pada Kantor Akuntan Publik Kota Surabaya. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 6(5), 4460–4472.
Rizkia, A. S., & Feriyanto, O. (2024). Pengaruh perkembangan bisnis-e-commerce dan sistem informasi akuntansi berbasis teknologi terhadap kebutuhan jasa audit e-commerce. Jurnal Akuntansi Keuangan Dan Teknologi Informasi Akuntansi, 5(2), 340–348. https://doi.org/10.36085/jakta.v5i2.7302
Salem, M. R. M., & Shahimi, S. (2025). A comprehensive analysis of FinTech (1968 – 2025): a bibliometric approach. Future Business Journal, 11(233), 1–20. https://doi.org/10.1186/s43093-025-00652-1
Sayed, T. A. (2019). The effectiveness of accounting information systems in reducing the risks of electronic auditing: applied study on Irbid’s electricity company of Jordan. International Journal of Business and Management, 14(4), 205–215. https://doi.org/10.5539/ijbm.v14n4p205
Sharma, S., Ku, C.-Y., & Chuang, Y.-T. (2016). An approach to risk management for e-commerce. Pacific Asia Conference on Information Systems, PACIS 2016 - Proceedings.
Shi, W. (2021). Research on the influence of accounting computerization and networking on e‑commerce. EURASIP Journal on Wireless Communications and Networking, 148(1), 1–12. https://doi.org/10.1186/s13638-021-02024-z
Sophia, N. H. (2014). Pengaruh perkembangan bisnis e-commerce dan sistem informasi akuntansi berbasis teknologi terhadap kebutuhan jasa audit e-commerce.
Sophia, N. H. (2023). The influence of e-commerce business developments and technology-based accounting information systems on the need for e-commerce audit services. Indonesian Accounting Research Journal, 10(04), 112–120. https://doi.org/10.35335/iacrj.v10i4.150
Venkatesh, V., Davis, F. D., & Studies, F. (2000). A theoretical extension of the technology acceptance model: four longitudinal. Management Science, 46(2), 186–204. https://doi.org/10.1287/mnsc.46.2.186.11926 Full
Wahyuni, S., Ramadhani, S., & Desriwan, N. (2020). Pengaruh keahlian auditor dan bisnis e-commerce terhadap kebutuhan jasa audit e-commerce. Jurnal Pundi, 4(1), 33–40. https://doi.org/10.31575/jp.v4i1.223
Wiprahasti, N., & Purnamawati, I. G. (2022). Analisis persepsi auditor mengenai kebutuhan jasa audit e-commerce berdasarkan perkembangan bisnis, sistem informasi akuntansi berbasis teknologi dan keahlian auditor. Vokasi : Jurnal Riset Akuntansi, 11(01), 1–12. https://doi.org/10.23887/vjra.v11i01.50707
Zhao, N., Yen, D. C., & Chang, I.-C. (2004). Auditing in the e-commerce era. Information Management & Computer Security, 12(5), 389–400. https://doi.org/10.1108/09685220410563360
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Jurnal Literasi Akuntansi
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
