Anggi Dwi Setyani
Universitas Bhinneka PGRI

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Meningkatkan Minat Berkunjung Kembali Wisatawan Menggunakan Daya Tarik Wisata dan Lokasi dengan Kepuasan sebagai Variabel Intervening: Studi Empiris pada Pengunjung Pantai Terdampak Jalur Lintas Selatan (JLS) Bayu Cahyoadi; Anggi Dwi Setyani
Jurnal Riset Akuntansi Vol. 4 No. 4 (2026): November: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i4.4588

Abstract

This study aims to examine the influence of tourist attraction and location on tourists' revisit intention through visitor satisfaction as an intervening variable at beach tourism destinations affected by the development of the Southern Cross Route (Jalur Lintas Selatan/JLS) in Tulungagung Regency, Indonesia. A quantitative approach was employed involving 120 respondents who had visited Sine Beach, Dlodo Beach, Pacar Beach, and Lumbung Beach. Data were collected using a structured questionnaire and analyzed through Path Analysis with IBM SPSS Statistics 26, while the mediating effect was examined using the Sobel Test. The results indicate that tourist attraction has a positive and significant effect on visitor satisfaction (β = 0.184; p = 0.042) and tourists' revisit intention (β = 0.281; p = 0.001). Location also has a positive and significant effect on visitor satisfaction (β = 0.684; p < 0.001) and tourists' revisit intention (β = 0.447; p < 0.001). Furthermore, visitor satisfaction has a positive and significant effect on tourists' revisit intention (β = 0.210; p = 0.011). The Sobel Test confirms that visitor satisfaction significantly mediates the effects of tourist attraction (t = 2.3137) and location (t = 2.4333) on tourists' revisit intention. These findings suggest that enhancing tourist attractions and improving destination accessibility, supported by higher visitor satisfaction, can strengthen tourist loyalty through increased revisit intention. This study provides empirical evidence for destination managers and local governments in developing tourism strategies aimed at enhancing visitor satisfaction and fostering tourist loyalty.