THE EFFECT OF E-COMMERCE INFORMATION SYSTEMS ON CONSUMER TRUST IN INDONESIAN SMES

The purpose of this study is to analyze the effects of structural assurance, perceived risk, and perceived reputation on consumer trust in Small and Medium Enterprises (SMEs) in Indonesia that utilize e-commerce–based accounting information systems. This study is grounded in Signaling Theory, which explains that structural guarantees, reputation, and information conveyed by business actors through digital platforms function as signals to reduce information asymmetry and build consumer trust. This research employs a quantitative method with a hypothesis-testing approach using classical assumption tests and multiple linear regression analysis. The research population consists of consumers who have conducted e-commerce transactions with SMEs in Indonesia. The sampling technique used was purposive sampling, resulting in 102 respondents as the research sample after the elimination of extreme data (outliers). The results indicate that perceived risk has a significance value of 0.133 (>0.05), suggesting that it does not have a significant effect on consumer trust. Meanwhile, structural assurance and perceived reputation each show significance values of