Analysis of the Relationship Between E-Commerce Business and Technology-Based Accounting Information Systems with Company Audit Needs
Darmiono Darmiono,
Rina Pratiwi
Abstract:This study explores the relationship between E-commerce business operations, Technology-Based Accounting Information Systems (AIS) adoption, and corporate audit needs through a quantitative analysis approach. Drawing on data collected from 234 participants representing E-commerce firms and audit professionals, the study employs Structural Equation Modeling (SEM) with Partial Least Squares (PLS) to analyze the relationships among key variables. The findings reveal significant positive associations between E-com… Show more
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