The Impact of Accounting system of Cyber Fraud, Ease of Use and Risk Perception on the Behavior of Using E-Commerce Systems in the world

Abstract

This study aims to examine the factors that influence interest in the use of e-commerce by using the Technology Acceptance Model (TAM) model developed by Davis (1989). This study uses survey methods in data collection. The sample of this research is the Jakarta, Bogor, Depok, Bekasi and Tangerang (Jabodetabek area) communities in Indonesia. A total of 180 respondents who have used e-commerce are processed using multiple linear regression. The results of the analysis for this model show that e-commerce usage behavior is positively influenced by ease of use and risk perception. While the perception of fraud in cyberspace is proven to have a negative effect on the interest in using e-commerce.