Analysis of TikTok Shop Acceptance: An Indonesian Accounting Student Perceptions

The objective of this study is to determine the effect of performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, habit, and personal innovativeness on TikTok Shop acceptance among undergraduate students of the Faculty of Economics and Business, Universitas Sumatera Utara. This study used a survey method with a cross-sectional approach. The population in this study is undergraduate students at the Faculty of Economics and Business, Universitas Sumatera Utara, and 333 samples. Data collection through online questionnaires, by using Google form. The results reveal that performance expectancy, facilitating conditions, price values, and habits affect TikTok Shop acceptance. However, there is no effect between effort expectancy, social influence, hedonic motivation, personal innovativeness, and TikTok Shop acceptance. This study points out that performance expectancy, facilitating conditions, price values, and habits are the ultimate factors in elevating TikTok Shop acceptance among undergraduate students at the Faculty of Economics and Business, Universitas Sumatera Utara.