Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Vol. 6 No. 3 (2026): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis

The Influence of Perceived AI Value and Perceived AI Risk on Trust in AI and Purchase Decision among Generation Z for Electronic Products via TikTok Shop in Surabaya

Mario Dwi Sandi (Universitas Negeri Surabaya)
Nanang Hoesen Hidroes Abbrori (Universitas Negeri Surabaya)
Ratih Amelia (Universitas Negeri Surabaya)
Muhammad Febrilian Dwi Syahputra (Universitas Negeri Surabaya)



Article Info

Publish Date
04 Nov 2026

Abstract

The study focuses on Generation Z consumers who buy electronic goods via TikTok Shop in Surabaya, paying special attention to the benefits and risks linked to AI-based features. As the use of AI in social commerce continues to increase, there is concern about how consumers view its usefulness and possible risks and how these views relate to trust and their purchasing behaviour. The aim of the study is to look at the relationships between Perceived AI Value and Perceived AI Risk on the one hand, and Trust in AI and Purchase Decision on the other, including the mediating effect of Trust in AI. A quantitative explanatory approach was used with data collected from 257 Generation Z respondents who were selected by purposive sampling. The responses were collected using a five-point Likert-type questionnaire and analysed with Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that Perceived AI Value is positively related to both Trust in AI and Purchase Decision, while Trust in AI is positively related to Purchase Decision. Perceived AI Risk does not have a significant relationship with Trust in AI but is positively linked to Purchase Decision. Trust in AI plays a significant mediating role in the relationship between Perceived AI Value and Purchase Decision, whereas no significant mediation is found for Perceived AI Risk. In general, the findings stress the importance of perceived AI value and trust in supporting Generation Z's purchase decisions, while perceived AI risk does not necessarily lead to a reluctance to make purchases.

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Journal Info

Abbrev

jaem

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis E-ISSN:2809-6487 (Online) / P-ISSN:2809-655X (print) diterbitkan oleh Pusat Riset dan Inovasi Nasional. Penerbitan jurnal ini bertujuan untuk meningkatkan kualitas ilmu pengetahuan, serta menyalurkan minat berbagi dan menyebarluaskan ilmu pengetahuan ...