PENGARUH E-COMMERCE, SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KEUANGAN PERUSAHAAN

(STUDI KASUS PADA UMKM DI KOTA DENPASAR)

Abstract

This study aims to determine the effect of e-commerce, the use of accounting information
systems and internal control on the company's financial performance. This research was
conducted in Denpasar City with UMKM as research subjects . The population in this
study were all UMKM in Denpasar City with a total of 32,226. The sampling method used
in this study was purposive sampling with the sample size determined by the Slovin
formula. Samples used is 102 samples. Collecting data using a questionnaire with data
analysis and multiple linear regression analysis. Results of this study indicate that ecommerce has a positive effect on the company's financial performance. Accounting
information systems has a positive effect on the company's financial performance. Internal
control has a positive effect on the company's financial performance. For UMKM owners
in Denpasar City, the results of this study can be used as a reference and theoretical basis
in improving the company's financial performance. This can be done by optimizing the use
of e-commerce, so that consumers will feel more secure in conducting transactions.
Optimizing the use of accounting information systems within the company in order to know
the increase or decrease in capital experienced by the company. Optimizing existing
internal controls in the company by conducting regular and periodic financial evaluations
so as to reduce the possibility of financial fraud in the company