Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Vol. 5 No. 2 (2026): October (ON-PROGRESS)

UNDERSTANDING VIRTUAL ITEM PURCHASE INTENTION IN ROBLOX: THE MEDIATING EFFECT OF TRUST ON INFLUENCER ENDORSEMENT, IMMERSIVE EXPERIENCE, AND USER-GENERATED CONTENT

Rizkan Pratama (Universitas Malikussaleh)
Mariyudi (Universitas Malikussaleh)
Syamsul Bahri (Universitas Malikussaleh)
Muchsin (Universitas Malikussaleh)



Article Info

Publish Date
22 Aug 2026

Abstract

This study aims to analyze the influence of Endorsement Influencer, Immersive Experience, and User Generated Content (UGC) on Purchase intention of Roblox virtual items, with Trust as a mediating variable. The respondents were 96 active students at the Faculty of Economics and Business, Universitas Malikussaleh, who had previously purchased virtual items on Roblox. Data were collected through questionnaires and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS. The results indicate that Immersive Experience has a positive and significant effect on Trust, Trust positively and significantly affects Purchase Intention, and UGC positively and significantly affects Purchase Intention. Conversely, Endorsement Influencer does not significantly affect Trust or Purchase Intention, Immersive Experience does not significantly affect Purchase Intention, and UGC does not significantly affect Trust. Furthermore, Trust fails to mediate the relationships between Endorsement Influencer, Immersive Experience, nor UGC on Purchase Intention. These findings suggest that Trust and UGC are the most dominant factors in driving virtual item purchase intentions, while influencer marketing and immersive experiences alone remain insufficiently effective without robust user trust.

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Description

Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) provides a forum for academics and professionals to share the latest developments and advances in knowledge and practice of business management, both theory and methods. It aims to foster the exchange of ideas on a range of ...