Factors Affecting Accounting Students in Using Qris as an Electronic Payment Method

Thohiri, Roza
Siregar, Indra
Muda, Iskandar

Electronic Journal of Education, Social Economics and Technology
Vol 6, No 2 (2025)

This study aims to examine how the ease, speed, security, and accounting literacy in the use of QRIS affect accounting students' interest in it as their electronic payment method. The study uses a quantitative approach by distributing a Likert scale questionnaire to accounting students at Medan State University who were selected through purposive sampling. The analysis was conducted through validity, reliability, heteroscedasticity, multicollinearity, autocorrelation, t-test, F-test, and multiple linear regression tests. The results revealed that convenience, speed, and security had a positive and significant effect on interest in using QRIS. On the other hand, accounting literacy did not show a significant effect even though the coefficient was positive. Simultaneously, all independent variables were proven to have an effect on interest in using QRIS and were highly significant. The study concludes that student interest is more determined by the aspects of convenience, speed, and security of transactions, while accounting literacy is not a determining factor in the use of QRIS.