Pengaruh Kualitas Pelayanan dan Sistem Informasi Akuntansi terhadap Kepercayaan di e-commerce yang dimoderasi oleh Kepuasan

  • Rachma Widyani Universitas 17 Agustus 1945 Jakarta, Indonesia
  • Ajeng Wijayanti Universitas 17 Agustus 1945 Jakarta, Indonesia
DOI: https://doi.org/10.47668/pkwu.v10i3.480
Keywords: Service Quality, Accounting Information Systems, Trust, satisfaction

Abstract

This research aims to recommend the effect of service quality and accounting information systems on trust and to test the effect of moderation of satisfaction on the effect of service quality and accounting information systems on trust. The research method used is quantitative with data collection techniques through the distribution of questionnaires and the number of samples obtained by 200 respondents .  the population in this study, namely MSMEs who have used e-commerce in the JABODETABEK region. The data processing method in this study uses  Smart software  PLS used in testing validity tests and reliability tests as well as in hypothesis testing. From the results of the hypothesis test it proves that there is a positive and significant influence of the quality of service on trust, the existence of a positive and significant influence of the accounting information system on trust, there is a positive and significant influence on satisfaction with trust, the absence of a positive and significant influence of moderating satisfaction on the influence of service quality on trust, there is a positive and significant influence of moderating satisfaction on the influence of accounting information systems.

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Author Biography

Ajeng Wijayanti, Universitas 17 Agustus 1945 Jakarta, Indonesia

Penelitian ini bertujuan untuk merekomendasikan atas pengaruh kualitas pelayanan dan sistem informasi akuntansi terhadap kepercayaan serta untuk menguji pengaruh moderasi kepuasan  atas pengaruh kualitas pelayanan dan sistem informasi akuntansi terhadap kepercayaan. Metode penelitian yang digunakan yaitu kuantitatif dengan teknik pengumpulan data melalui penyebaran kuesioner dan jumlah sample yang diperoleh sebanyak 200 responden .  populasi pada penelitian ini yaitu para pelaku UMKM yang telah menggunakan  e-commerce diwilayah JABODETABEK. Metode pengolahan data  dalam penelitian ini menggunakan sofware Smart PLS  yang digunakan dalam pengujian uji validitas dan uji reliabilitas serta dalam pengujian hipotesis. Dari hasil uji hipotesis membuktikan bahwa  adanya pengaruh yang positif dan signifikan  dari kualitas pelayanan terhadap kepercayaan, adanya pengaruh positif dan signifikan  dari sistem informasi akuntansi terhadap kepercayaan, adanya pengaruh secara positif dan signifikan atas kepuasan terhadap kepercayaan, tidak adanya pengaruh secara positif dan signifikan kepuasan memoderasi atas pengaruh kualitas pelayanan terhadap kepercayaan, adanya pengaruh secara positif dan signifikan kepuasan memoderasi atas pengaruh sistem informasi akuntansi.

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Published
2022-07-19
How to Cite
Widyani, R., & Wijayanti, A. (2022). Pengaruh Kualitas Pelayanan dan Sistem Informasi Akuntansi terhadap Kepercayaan di e-commerce yang dimoderasi oleh Kepuasan. Jurnal Pendidikan Dan Kewirausahaan, 10(3), 724-739. https://doi.org/10.47668/pkwu.v10i3.480
Issue
Vol 10 No 3 (2022)
Section
Articles

Copyright (c) 2022 Rachma Widyani, Ajeng Wijayanti

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