The Influence of Accounting Information System, Flash Sale and Discount on Impulse Buying Behavior (Survey on Shopee Users In Garut Regency)

Abstract

This research aims to determine how the effect of accounting information system, flash sale, and discount on impulse buying behavior on Shopee users in Garut Regency. The method in this study uses quantitative descriptive methods. Data collection techniques using literature studies and questionnaires distributed to 100 respondents using purposive sampling techniques. This study uses Structural Equation Modelling – Partial Least Square (SEM-PLS) analysis using smartPLS 3 software. The result of this study show that accounting information system have a negative and insignificant effect on impulse buying behavior, while flash sale and discount have a positive and significant effect on impulse buying behavior.