Pengaruh Perceived Ease of Use, Perceived Usefulness, dan Perceived Risk Paylater terhadap Perilaku Impulse Buying Generasi Z di Daerah Istimewa Yogyakarta dengan Digital Financial Literacy sebagai Variabel Moderator

Maria Regina Adelia, Didi Achjari, Prof. Dr., M.Com., Ak., CA.

2026 | Skripsi | AKUNTANSI

Penggunaan layanan Paylater di Indonesia terus mengalami peningkatan seiring pesatnya perkembangan layanan financial technology (fintech). Penelitian ini bertujuan untuk menganalisis pengaruh dari perceived ease of use, perceived usefulness, dan perceived risk layanan Paylater terhadap impulse buying Generasi Z di Daerah Istimewa Yogyakarta dengan digital financial literacy sebagai variabel moderator. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner daring dan melibatkan 143 responden Generasi Z di Daerah Istimewa Yogyakarta yang menggunakan layanan Paylater. Data terkumpul lalu diolah dengan analisis regresi linear berganda dan MRA (Moderated Regression Analysis) menggunakan IBM SPSS Statistic 21. Hasil penelitian menunjukkan bahwa perceived ease of use layanan Paylater terbukti memiliki pengaruh terhadap impulse buying lalu digital financial literacy mampu memoderasi hubungan tersebut. Sementara itu, perceived usefulness dan perceived risk layanan Paylater tidak terbukti memiliki pengaruh terhadap impulse buying lalu digital financial literacy tidak mampu memoderasi hubungan tersebut.

The use of Paylater services in Indonesia continues to increase in line with the rapid development of financial technology (fintech). This study aims to analyze the effect of perceived ease of use, perceived usefulness, and perceived risk of Paylater services on impulse buying among Generation Z in the Special Region of Yogyakarta with digital financial literacy as a moderating variable. This study employs a quantitative approach using a survey method through online questionnaire distribution and involves 143 Generation Z respondents in the Special Region of Yogyakarta who use Paylater services. The collected data were analyzed using multiple linear regression analysis and Moderated Regression Analysis (MRA) with IBM SPSS Statistics 21. The results indicate that perceived ease of use of Paylater services has a significant effect on impulse buying, and digital financial literacy moderates the effect of perceived ease of use on impulse buying. Meanwhile, perceived usefulness and perceived risk of Paylater services do not have a significant effect on impulse buying, and digital financial literacy does not moderate these effects.  

Kata Kunci : Paylater, BNPL, perceived risk, impulse buying, digital financial literacy, generasi Z