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Abstrak: Perilaku Pengguna Sistem Informasi Akuntansi di E-Commerce . Tujuan penelitian ini adalah untuk menelusuri perilaku seseorang dalam menggunakan pencatatan akuntansi keuangan berbasis teknologi informasi di e-commerce . Analisis data yang digunakan untuk menyelesaikan penelitian ini adalah Structural Equation Modeling - Partial Least Square (SEM-PLS) dengan total sampel adalah 100 responden penjual dan pembeli di beberapa e-commerce . Penelitian ini menemukan hasil bahwa e-commerce diminati oleh pengguna. Sistem ini memiliki sejumlah kemudahan di mata pengguna. Oleh karena itu, perusahaan e-commerce diharapkan mendapatkan masukan mengenai kecenderungan perilaku pelanggan dalam menggunakan pencatatan akuntansi keuangan berbasis teknologi informasi. Abstract: The Behaviour of E-Commerce Accounting Information System Users. The purpose of this study is conducted to determine a person's behavior using information technology-based financial accounting records in e-commerce. Analysis of the data used to complete this research is structural equation modeling - partial least square (SEM-PLS) with a total sample of 100 respondents of sellers and buyers in several e-commerce sites. This study has the result that e-commerce is in demand by users. This system has several conveniences in the user's eyes. Therefore, e-commerce companies are expected to get input regarding customer behavior trends in using information technology-based financial accounting records.
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