The influence of e-commerce business developments and technology-based accounting information systems on the need for e-commerce audit services
##plugins.themes.bootstrap3.article.sidebar##
Published:
Jun 6, 2023
Keywords:
E-Commerce Audits, E-Commerce Business, E-Commercev, Accounting information system
Section
Articles
Statistics Article
Article View : 528 Times
##plugins.themes.bootstrap3.article.main##
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.
##plugins.themes.bootstrap3.article.details##
How to Cite
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. Indonesia Accounting Research Journal, 10(4), 112–120. https://doi.org/10.35335/iacrj.v10i4.150
References
Agoes, Soekrisno. "Auditing (Accounting Examination) by KAP", Third Edition, Faculty of Economics, University of Indonesia (FEUI), Jakarta, 2004.
Akmal, & Marmah Hadi (2010). EDP Audit: Practice Computer Assisted Audit Techniques with MS Excel and ACL Applications. Jakarta: Erlangga Publisher.
Amijaya, Gilang Rizky. (2010). The Influence of Perceptions of Information Technology, Convenience, Risk, and Service Features on Bank Customers' Repeat Interest in Using Internet Banking (Study on BCA Bank Customers). Thesis. Diponegoro University. Semarang.
Anonymous, E-commerce Business Development. (on line). http://e-commerce.site90.net/ accessed on 12 January 2013 at 17.00 WIB).
Bambang Widarno. 2007. "E-commerce Business: Concern, Reliability of Transactions, Protection and Security of Information". Journal of Economics and Entrepreneurship Vol. 7, No. 1, April 2007 : 1 – 7
Caster, Paul and Dino Verardo (2007). "Technology Change the Form and Competence of Audit Evidence". The CPA Journal
Dharma, Fitria. "The Influence of Structural Assurance and Perceived Reputation on Internet User Trust in E-Commerce Systems". National Symposium on Accounting 9. Padang
Fajri, Em Zul and Queen Aprilia Dusk. Complete Indonesian Dictionary. Difa Publisher.
Ghozali, Imam. "Applications of Multivariate Analysis with the SPSS program", Salemba Empat, Jakarta, 2009.
Grolier (1974). The New Grolier Webster International Dictionary of The English Language. Volume I. The English-Language Institute of America, Inc.
Indonesian Accountants Association. 2001. Professional Standards for Public Accountants. Jakarta : Salemba Empat.
Indrajit, Richardus Eko. 2001. "E-Commerce: Tips and Business Strategies in Cyberspace". Jakarta: Elex-Media Komputindo.
Indriantoro, Nur and Bambang Supomo. "Business Research Methodology for Accounting & Management", BPFE, Yogyakarta, 2002.
Kieso, Donald E., Jerry J. Weygandt, Terry D. Warfield. 2011. Intermediate Accounting: Volume 1. Issue 12. Erlangga.
Maharsi, Sri Influence. 2000. "Development of Information Technology in the Field of Management Accounting". Journal of Accounting & Finance Vol. 2, No. 2, November 2000: 127 – 137
Mirescu, Silviu Vlad and Titu Maiorescu (2010). "The Premises and The Evolution of Electronic Commerce". Journal of Knowledge Management, Economics, and Information Technology.
Nazar, M. Rafki and Syahran. 2008. "The Influence of Privacy, Security, Trust, and Experience on Intentions to Transact Online". National Symposium on Accounting 11. Pontianak.
Pathak, Jagdis, Mary Lind, and Mohammad Abdolmohammadi. (2010). “E-Commerce Audit Judgment Expertise: Does Expertise in System Change Management and Information Technology Auditing Mediate E-Commerce Audit Judgment Expertise?”. Informatica Economica vol. 14, no. 1/2010
Piscevic, Milos and Dejan Simic. (2009). “Reducing E-commerce Risks Using Digital Certificates”. Yugoslav Journal of Operations Research Vol 19 (2009), Number 1, 185-194
Randal J. Elder, Mark S. Beasley, Alvin A. Arens, and Amir Abadi Jusuf (2012). Audit and Assurance Services: An Integrated Approach (Indonesian Adaptation). Jakarta: Salemba Empat.
Santos, Carlo and Jose Tribolet (2004). "The Impact of E-Commerce On The Internal Control and On Auditing Practices". IADIS International Conference e-Commerce
Schneider, Gary P. 2007. “Electronic Commerce (Seventh Annual Edition) Galatea Training Services Limited.
Schneider, Gary P. 2007. "Electronic Commerce (Seventh Annual Edition)". Galatea Training Services Limited.
Urbaczewski, A., LM Jessup, and B. Wheeler, “Electronic Commerce Research: A Taxonomy and Synthesis,” Journal of Organizational Computing and Electronic Commerce, Vol. 12, No. 4 (2002), pp. 263–305.
Wijanto, Setyo Hari and Istianingsih. 2008. "The Influence of Information System Quality, Perceived Usefullness, and Information Quality on Satisfaction of End User Accounting Software". National Symposium on Accounting 1. Pontianak.
Yu, Chien-Chih et al. “The Impact of Electronic Commerce on auditing Practices: An Model Process Model for Evidence Collection and Validation”. International of Intelligence System in Accounting, Finance, and management, Sep 2000:, pg 195
Zhao, Ning, David C. Yen, I-Chiu Chang. "Auditing in the E-commerce era". Information Management and Computer Security, 2004; pg 389
Akmal, & Marmah Hadi (2010). EDP Audit: Practice Computer Assisted Audit Techniques with MS Excel and ACL Applications. Jakarta: Erlangga Publisher.
Amijaya, Gilang Rizky. (2010). The Influence of Perceptions of Information Technology, Convenience, Risk, and Service Features on Bank Customers' Repeat Interest in Using Internet Banking (Study on BCA Bank Customers). Thesis. Diponegoro University. Semarang.
Anonymous, E-commerce Business Development. (on line). http://e-commerce.site90.net/ accessed on 12 January 2013 at 17.00 WIB).
Bambang Widarno. 2007. "E-commerce Business: Concern, Reliability of Transactions, Protection and Security of Information". Journal of Economics and Entrepreneurship Vol. 7, No. 1, April 2007 : 1 – 7
Caster, Paul and Dino Verardo (2007). "Technology Change the Form and Competence of Audit Evidence". The CPA Journal
Dharma, Fitria. "The Influence of Structural Assurance and Perceived Reputation on Internet User Trust in E-Commerce Systems". National Symposium on Accounting 9. Padang
Fajri, Em Zul and Queen Aprilia Dusk. Complete Indonesian Dictionary. Difa Publisher.
Ghozali, Imam. "Applications of Multivariate Analysis with the SPSS program", Salemba Empat, Jakarta, 2009.
Grolier (1974). The New Grolier Webster International Dictionary of The English Language. Volume I. The English-Language Institute of America, Inc.
Indonesian Accountants Association. 2001. Professional Standards for Public Accountants. Jakarta : Salemba Empat.
Indrajit, Richardus Eko. 2001. "E-Commerce: Tips and Business Strategies in Cyberspace". Jakarta: Elex-Media Komputindo.
Indriantoro, Nur and Bambang Supomo. "Business Research Methodology for Accounting & Management", BPFE, Yogyakarta, 2002.
Kieso, Donald E., Jerry J. Weygandt, Terry D. Warfield. 2011. Intermediate Accounting: Volume 1. Issue 12. Erlangga.
Maharsi, Sri Influence. 2000. "Development of Information Technology in the Field of Management Accounting". Journal of Accounting & Finance Vol. 2, No. 2, November 2000: 127 – 137
Mirescu, Silviu Vlad and Titu Maiorescu (2010). "The Premises and The Evolution of Electronic Commerce". Journal of Knowledge Management, Economics, and Information Technology.
Nazar, M. Rafki and Syahran. 2008. "The Influence of Privacy, Security, Trust, and Experience on Intentions to Transact Online". National Symposium on Accounting 11. Pontianak.
Pathak, Jagdis, Mary Lind, and Mohammad Abdolmohammadi. (2010). “E-Commerce Audit Judgment Expertise: Does Expertise in System Change Management and Information Technology Auditing Mediate E-Commerce Audit Judgment Expertise?”. Informatica Economica vol. 14, no. 1/2010
Piscevic, Milos and Dejan Simic. (2009). “Reducing E-commerce Risks Using Digital Certificates”. Yugoslav Journal of Operations Research Vol 19 (2009), Number 1, 185-194
Randal J. Elder, Mark S. Beasley, Alvin A. Arens, and Amir Abadi Jusuf (2012). Audit and Assurance Services: An Integrated Approach (Indonesian Adaptation). Jakarta: Salemba Empat.
Santos, Carlo and Jose Tribolet (2004). "The Impact of E-Commerce On The Internal Control and On Auditing Practices". IADIS International Conference e-Commerce
Schneider, Gary P. 2007. “Electronic Commerce (Seventh Annual Edition) Galatea Training Services Limited.
Schneider, Gary P. 2007. "Electronic Commerce (Seventh Annual Edition)". Galatea Training Services Limited.
Urbaczewski, A., LM Jessup, and B. Wheeler, “Electronic Commerce Research: A Taxonomy and Synthesis,” Journal of Organizational Computing and Electronic Commerce, Vol. 12, No. 4 (2002), pp. 263–305.
Wijanto, Setyo Hari and Istianingsih. 2008. "The Influence of Information System Quality, Perceived Usefullness, and Information Quality on Satisfaction of End User Accounting Software". National Symposium on Accounting 1. Pontianak.
Yu, Chien-Chih et al. “The Impact of Electronic Commerce on auditing Practices: An Model Process Model for Evidence Collection and Validation”. International of Intelligence System in Accounting, Finance, and management, Sep 2000:, pg 195
Zhao, Ning, David C. Yen, I-Chiu Chang. "Auditing in the E-commerce era". Information Management and Computer Security, 2004; pg 389
Copyright and Licensing
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.