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

Accounting Analysis Journal · Vol. 12 No. 2 (2023) · pp. 84–93

DOI
10.15294/aaj.v12i2.67792
ISSN
2502-6216, 2252-6765
Published
2023-10-05
Publisher
Universitas Negeri Semarang
Language
eng

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

Collaboration network of the authors

33 authors · 57 co-authorship links · 1 across different organisations

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • State University of Semarang
  • Universitas Pancasakti Makassar
  • Diponegoro University
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Siti FadlilahAffiliation unknown1
Nazwar Hamdani RahilAffiliation unknown1
Santi DamayantiAffiliation unknown1
Ariyanto NugrohoAffiliation unknown1
Fika Lilik IndrawatiAffiliation unknown1
Binta Mu'tiya RizkiAffiliation unknown1
Yudi KurniawanAffiliation unknown1
Indah FajariniAffiliation unknown1
Sri NurhayatiState University of Semarang1
Wisnu SunartoAffiliation unknown1
Firmansyah FirmansyahUniversitas Pancasakti Makassar1
Risma SeptianaDiponegoro University1
Ahmad Fashiha HastawanState University of Semarang1
Ritme Cahya AryaniAffiliation unknown1
Veliana MarshaAffiliation unknown1
Wulansari PrasetyaningtyasAffiliation unknown1
Jefri Tri YuniartoAffiliation unknown1
Eka Titi AndaryaniState University of Semarang1
Sri Prastiti Kusuma AnggraeniAffiliation unknown1
Retno Sri IswariState University of Semarang1
Siti Harnina BintariAffiliation unknown1
Isti HidayahAffiliation unknown1
Nuriana Rachmani Dewi Nino AdhiAffiliation unknown1
Azizah Dilla SafitriAffiliation unknown1
Nadia Anggit TyaswariAffiliation unknown1
Ro'ifah Ro'ifahAffiliation unknown1
Sulton Dedi WijayaAffiliation unknown1
Fatkhurrohman FatkhurrohmanAffiliation unknown1
Fatiatun FatiatunAffiliation unknown1
Reka SeprinaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 5 Nov 2026.
Original metadata (oai_dc)
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	<dc:title xml:lang="en-US">The Impact of Covid-19 on Intentions to Conduct Online Transactions: The Role of Affective and Cognitive</dc:title>
	<dc:creator>Khasanah, Uswatun</dc:creator>
	<dc:creator>Nikmah, Ulfatun</dc:creator>
	<dc:creator>Nugroho, Agung Dwi</dc:creator>
	<dc:description xml:lang="en-US">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 :&amp;nbsp;Affective; Cognitive; Intentions; Technology Acceptance Model</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2023-10-05</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/67792</dc:identifier>
	<dc:identifier>10.15294/aaj.v12i2.67792</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 12 No 2 (2023); 84-93</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/67792/25419</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 Accounting Analysis Journal</dc:rights>
</oai_dc:dc>