Analisis Faktor - Faktor Pengaruh Minat Penggunaan Sistem Informasi Akuntansi Berbasis E-Commerce pada Aplikasi Penjualan Online dengan Menggunakan Technology Accepted Model (TAM)

Abstract

Purpose of this study was to identify and analyze the effect of subjective norms, perceived convenience, perceived usefulness and complexity on interest in using e commerce in online sales applications using the technology accepted model (TAM). The population in this research is MSME actors who are registered at the Medan City Cooperative and MSME Office. The sample in this study amountedto 320 respondents. The data collection method used in this study is by using a questionnaire. The analytical method used is descriptive method and multiple linear regression analysis method with the help of SPSS 26. The results obtained in this study indicate that partially Subjective Norms, Perceived Convenience, Perceived Usefulness have a positive but with non significant effect, while Complexity has a negative and significant effect on Interest in the Use of E commerce. In addition, simultaneously these four independent variables are also proven to have a significant influence on Interest in Using E-commerce in Online Sales Applications