Pengaruh Mental Accounting Practice Terhadap Keputusan Individu Berbelanja Online dengan Locus of Control Sebagai Variabel Intervening (Studi pada Mahasiswa FEB Universitas Islam Malang)

Safira Kanesia, Moh. Amin, Umi Nandiroh

Abstract


Good financial management is the key for individuals to use income wisely, especially in the context of online shopping. To understand and manage these decisions, the concept of mental accounting emerged, which refers to consumers' tendency to separate money into various self-created accounts. Another factor that influences online purchasing decisions is locus of control which refers to an individual's belief about the extent to which events that affect life can be controlled, including impulsive shopping behavior. This research was conducted to analyze whether locus of control can mediate the relationship between mental accounting practice and individual decisions to shop online. This research uses primary data by distributing questionnaires to active undergraduate students at FEB UNISMA. Sampling of 100 respondents was carried out using the purposive sampling method. This research uses a data analysis method, namely Partial Least Square (PLS)-SEM using a data analysis tool, namely SmartPLS 4.0. The results of this research indicate that mental accounting practice has a significant influence on individual online shopping decisions. Mental accounting practice has a significant influence on locus of control. Locus of control has a significant influence on individual decisions to shop online. Locus of control can be an intervening variable in the relationship between mental accounting practices and individual decisions to shop online.

Keywords : Mental accounting practice, locus of control, shopping decisions, e-commerce.

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References


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