Pengaruh Persepsi Kemudahan Pengguna, Persepsi Manfaat, dan Persepsi Resiko terhadap Kesediaan Membayar Pengguna Shopee VIP pada Generasi Z di Daerah Istimewa Yogyakarta dengan Kepercayaan sebagai Variabel Mediasi

Marini Veronika Sanak, Putri Paramita Agritansia, S.E., M.Acc.

2026 | Skripsi | AKUNTANSI

Perkembangan layanan berbasis langganan pada platform e-commerce mendorong munculnya layanan premium seperti Shopee VIP yang menawarkan berbagai manfaat eksklusif dengan biaya berlangganan. Penelitian ini bertujuan untuk menganalisis pengaruh perceived ease of use, perceived usefulness, dan perceived risk terhadap willingness to pay pengguna Shopee VIP pada Generasi Z di Daerah Istimewa Yogyakarta, dengan trust sebagai variabel mediasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner secara daring. Data penelitian sebanyak 105 responden dan dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS 4.1.1.8. Responden merupakan Generasi Z yang berdomisili di Daerah Istimewa Yogyakarta dan pernah atau sedang berlangganan Shopee VIP. Hasil penelitian menunjukkan bahwa perceived ease of use tidak berpengaruh signifikan terhadap trust, sedangkan perceived usefulness berpengaruh positif dan signifikan terhadap trust dan perceived risk berpengaruh negatif dan signifikan terhadap trust. Selanjutnya, perceived ease of use dan perceived usefulness berpengaruh positif dan signifikan terhadap willingness to pay, sedangkan perceived risk berpengaruh negatif dan signifikan terhadap willingness to pay. Sementara itu, trust tidak berpengaruh signifikan terhadap willingness to pay dan tidak mampu memediasi pengaruh perceived ease of use, perceived usefulness, maupun perceived risk terhadap willingness to pay.

The development of subscription-based services on e-commerce platforms has encouraged the emergence of premium services such as Shopee VIP, which offers various exclusive benefits through a subscription fee. This study aims to analyze the effects of perceived ease of use, perceived usefulness, and perceived risk on the willingness to pay of Shopee VIP users among Generation Z in the Special Region of Yogyakarta, with trust as a mediating variable. This study employs a quantitative approach using a survey method through the distribution of an online questionnaire. Data were collected from 105 respondents and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4.1.1.8. The respondents were Generation Z individuals domiciled in the Special Region of Yogyakarta who had previously or currently subscribed to Shopee VIP. The results show that perceived ease of use does not have a significant effect on trust, while perceived usefulness has a positive and significant effect on trust, and perceived risk has a negative and significant effect on trust. Furthermore, perceived ease of use and perceived usefulness have positive and significant effects on willingness to pay, whereas perceived risk has a negative and significant effect on willingness to pay. Meanwhile, trust does not have a significant effect on willingness to pay and does not mediate the effects of perceived ease of use, perceived usefulness, or perceived risk on willingness to pay.

Kata Kunci : Shopee VIP, Generasi Z, TAM, Persepsi risiko, Kepercayaan, Kesediaan membayar