The Impact of Covid-19 on Intentions to Conduct Online Transactions: The Role of Affective and Cognitive

Accounting Analysis Journal Pub Date : 2023-10-05 DOI:10.15294/aaj.v12i2.67792

Uswatun Khasanah, Ulfatun Nikmah, Agung Dwi Nugroho

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Abstract

Purpose : We investigate the effect of affective and cognitive factors on online transaction intention during the pandemic covid-19 period. Method : We used an internet-based survey through Google form distributed directly to Indonesian respondents with the following criteria: (1) users who have made e-commerce purchases; (2) users who have made transactions on online platforms such as Shopee, Lazada, Instagram, and others. The final sample comprised of 253 respondents, dominated by 185 female users. We employed WarpPLS based on Structural Equation Modelling (SEM) for testing our hypotheses. Findings : We find that cognitive factors, such as perceived ease of use, perceived usefulness, and attitudes towards, have positive effect on online transaction intention. Then, the affective factor, such as perceived enjoyment, positively affects the online transaction intention through cognitive processes, but social norm does not influence the online transaction intention. Novelty : Our study contributes to developing literature on Theory Acceptance Modelling (TAM) by highlighting cognitive and affective factors to explain the effect of the pandemic covid-19 on the intention for the online transaction. Keywords : Affective; Cognitive; Intentions; Technology Acceptance Model

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Covid-19 对在线交易意愿的影响：情感和认知的作用

目的：我们研究了情感和认知因素对 19 大流行病期间网上交易意向的影响。方法：我们通过谷歌表格直接向印尼受访者发布了一项基于互联网的调查，标准如下：(1）进行过电子商务购物的用户；（2）在Shopee、Lazada、Instagram等网络平台上进行过交易的用户。最终样本由 253 名受访者组成，其中以 185 名女性用户为主。我们采用了基于结构方程模型（SEM）的 WarpPLS 来检验我们的假设。研究结果：我们发现认知因素，如感知易用性、感知有用性和态度，对在线交易意向有积极影响。然后，情感因素，如感知到的乐趣，通过认知过程对在线交易意向产生积极影响，但社会规范并不影响在线交易意向。新颖性：我们的研究通过强调认知和情感因素来解释大流行病covid-19对网上交易意向的影响，为理论接受模型（TAM）的文献发展做出了贡献。关键词：情感；认知；意向；技术接受模型

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来源期刊

Accounting Analysis Journal

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审稿时长

24 weeks