Amkop Management Accounting Review (AMAR)
Vol. 6 No. 2 (2026)

The Influence of E-Service Quality and Website Quality on Purchase Decisions: The Role of Online Shopping Trust among Tokopedia Users

M. Willy Rekasiwi Rekasiwi (Faculty of Economy, Universitas Sarjanawiyata Tamansiswa, Yogyakarta, Indonesia)
Ida Bagus Nyoman Udayana (Faculty of Economy, Universitas Sarjanawiyata Tamansiswa, Yogyakarta, Indonesia)
Nonik Kusmua Ningrum (Faculty of Economy, Universitas Sarjanawiyata Tamansiswa, Yogyakarta, Indonesia)



Article Info

Publish Date
05 Jul 2026

Abstract

This study examines the effects of e -service quality, website quality, and trust in online shopping on purchase decisions among Tokopedia users in Yogyakarta City. Although Tokopedia records high user traffic, its gross merchandise transaction value declined from 2022 to 2023, indicating a potential gap between platform visits and actual purchase decisions. The study employed a quantitative approach using a survey distributed through Google Forms to Tokopedia consumers who had made at least one purchase and were domiciled in Yogyakarta. A total of 144 responses were analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression. The results show that e-service quality, website quality, and trust in online shopping have positive and significant effects on purchase decisions. In addition, e-service quality and website quality have positive and significant effects on online shopping trust. The regression model explains 60.8 percent of the variance in purchase decisions, while e-service quality and website quality explain 40.3 percent of the variance in trust. The key finding of this study is that trust in online shopping strengthens the role of digital service quality and website quality in shaping purchase decisions. These findings imply that Tokopedia and other e-commerce platforms should improve service reliability, website accessibility, information quality, transaction security, and consumer trust to increase purchase decisions.

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Journal Info

Abbrev

amar

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Amkop Management Accounting Review (AMAR) futhermore seeks to advance an understanding of management accounting in its broader context, such as issues related to the interface between internal and external reporting or taxation. New theories, topical areas, and research methods, as well as original ...