Journal of Accounting Management and Economics Vol. 20, No. 2, 2018, pp. 7-17 Published by Faculty of Economics and Business, Universitas Jenderal Soedirman Published online on July, 9 2018 in http://jos.unsoed.ac.id/index.php/jame Print ISSN: 1410-9336 OnlineISSN: 2620-8482  Correspondence to : linafitri23@yahoo.com Received: May 16, 2018 Revised: May 32, 2018 Accepted: May 14, 2018 INTRODUCTION Social media Instagram became one of the most familiar social medias in Indonesia. Indonesia has topped Asia Pacific's list of Instagram's biggest markets with 45 million active users per month, according to the social media platform's internal data. The number of users more than doubled from the 22 million in early 2016. By the end of 2017's first quarter, Indonesia accounted for over 6 percent of Instagram's 700 million monthly active users (The Jakarta Post, 2017). Related with the use of Instagram as powerful platform for marketers, and the number of Instagram users in Indonesia, it can be opportunity for marketers to promote their products. To get attention of potential customers, marketers use people with thousands followers on their Instagram account, which called celebgram (celebrity instagram). The concept of celebgram is basically come from the concept of celebrity endorsement, who is known by the public for his or her achievements in areas other than that of the product class endorse (Friedman & Friedman, 1979). To develop previous researches, this research will analyze the effect of celebrity endorsement related attitude towards brand & brand image and the influence to purchase intention on Rubylicious Store. Rubylicious Store utilizes Instagram in every single activity such as posting new collections, giving informations, and also as a media to showing up its celebrity endorser; Ayudia Bing Slamet. Based on interview result with Rubylicious management, one of factors that influence customers attractiveness is by celebrity endorsement, especially for Ayudia Bing Slamet as celebrity endorser proved by increasing followers number on Rubylicious Instagram account and amount of likes on Ayudia photos is bigger compared with non- celebrity photos. This research will analyze the effect of celebrity endorsement characteristics related attitude towards brand & brand image and the influence to purchase intention on The influence of celebrity endorsement in social media instagram on attitude towards brand and brand image to customer purchase intention Study on Ayudia Bing Slamet for Rubylicious Brand FATIHA RAHMALINA FITRI1 1Department of Management, Faculty of Economics and Business, Jenderal Soedirman University, Indonesia Abstract Social media Instagram become a platform that give chance for business actors, because Instagram is the most popular social media used in Indonesia. One of fashion industries in Indonesia, Rubylicious, take this opportunity to market the products through social media Instagram. Rubylicious embrace one of influencers in Instagram; Ayudia Bing Slamet as its endorser for Rubylicious brand. This research was conducted to analyze the indicators of celebrity endorsement (credibility, attractiveness, familiarity, & match-up congruence), attitude towards brand, brand image, to purchase intention. The research methodology used for this study is a case study with survey research method. Convenience sampling technique derived from non-probability sampling techniques are used for sample selection. The sample of this research is 175, from people who know the existance of Rubylicious and Ayudia Bing Slamet. Statistical software SPSS and AMOS is used to analyze the data. The research has implications for Rubylicious and other marketers; they can consider some factors needed of celebrity to endorsement strategy. The limitation of this research is some of answers less contributed to explain respondents’ perception clearly. Keywords Celebrity Endorsement; Attitude Towards Brand; Brand Image; Purchase Intention Journal of Accounting Management and Economics , Vol. 20, No.2, 2018, pp. 7-17 12 Rubylicious through social media Instagram with Ayudia Bing Slamet as its celebrity endorser using four indicators of celebrity (credibility, attractiveness, familiarity, & match-up congruence). Purpose a. Analyze of celebrity endorser’s credibility influence on attitude towards brand b. Analyze of celebrity endorser’s attractiveness influence on attitude towards brand c. Analyze of celebrity endorser’s familiarity influence on attitude towards brand d. Analyze of celebrity endorser’s match-up congruence influence on attitude towards brand e. Analyze of celebrity endorser’s credibility influence on brand image f. Analyze of celebrity endorser’s attractiveness influence on brand image g. Analyze of celebrity endorser’s familiarity influence on brand image h. Analyze of celebrity endorser’s match-up congruence influence on brand image i. Analyze of attitude towards brand influence on purchase intention j. Analyze brand image influence on purchase intention LITERATURE REVIEW AND HYPOTHESES Celebrity Endorsement Celebrity endorser is an individual who is known by the public for his or her achievements in areas other than that of the product class endorsed (Friedman & Friedman, 1979). Endorsement is a channel of brand communication in which a celebrity acts as the brand’s spokesperson and certifies the brand’s claim and position by extending his/her personality, popularity, stature in the society or expertise in the field to the brand (Lomboan, 2013). According to Shimp (2007), extensive research has demonstrated that two general attributes, credibility and attractiveness, contribute to an endorser’s effectiveness, and that each consists of more distinct subattributes. To facilitate the student’s memory with respect to endorser characteristics, we use the acronym TEARS to represent five discrete attributes: a. Trustworthiness, refers to the honesty, integrity, and believability of a source. b. Expertise, refers to the knowledge, experience, or skills possessed by anendorser as they relate to the endorsed brand. c. Attractiveness, means more than simply physical attractiveness— includes any number of virtuous characteristics that consumers may perceive in an endorser: intellectual skills, personality properties, lifestyle characteristics, athletic prowess, and so on. d. Respect, represents the quality of being admired or even esteemed due to one’s personal qualities and accomplishments. e. Similarity, represents the degree to which an endorser matches an audience in terms of characteristics pertinent to the endorsement relationship—age, gender, ethnicity, and so on. Previous study conducted by Miguel (2012) explain, selecting the perfect celebrity to endorse a product or brand is not an easy task. Many researches have been done in order to help on the construction of a guideline model to select the endorser. Some models improved that will discuss in this paper are: Celebrity Credibility Credibility is the extent to which the recipient sees the source as having relevant knowledge, skills, or experience and trusts the source to give unbiased, objective information (Belch & Belch, 2008). Ing & Furuoka (2007) already classified source of credibility into (1) Expertise: qualified, knowledgeable, skilled, experience, expertise, dependabe; and (2) Trustworthiness: honest, reliable, sincere, trustworthy. Celebrity Attractiveness According to Kahle & Homer (1985), Physical attractiveness is an informational cue which involves effects that are subtle, pervasive, and inescapable; produces a definite pattern of verifiable differences; and transcends culture in its effects. According to previous research by Ing & Furuoka (2007), indocators of source attractiveness could be covered by: Classy; Beautiful; Elegant; and Eye-catching. Journal of Accounting Management and Economics , Vol. 20, No.2, 2018, pp. 7-17 13 Celebrity Familiarity According to Belch and Belch (2001), familiarity is the presumed resemblance as knowledge that a celebrity endorser possesses through exposure. According to previous research by Minh Ha & Hung Lam (2017), familiarity of celebrity endorsement can be indicated by several factors below: Frequency to see celebrity on advertisements; Frequency to see celebrity at events or festivals; and Frequency to see celebrity on internet Celebrity Match-Up Congruence Celebrity matchup principle with product is as important as all other attributes pertains to celebrity for high social acceptability and strengthening the credibility of celebrity (Kotler, 1997). The match-up consists of two central terms: the perceived fit and the image of the celebrity (Hoekman, 2011). Hassan & Jamil (2014), also mentioned two factors in match-up hypothesis, (1) people desire to identify the product with source and so congruity of source with product is much important, (2) people consume those brands which have some association with personalities e.g. relates the brand with own personality, colleagues, fellows, family members or celebrity. Attitude Towards Brand Attitude is considered as key concept on consumer behavior that was defined as set of beliefs, experience and feelings forming a predisposition to act in a given direction (Chandon, 2011). According to Sallam & Algammas (2016), attitude is an individual’s internal evaluation of an object such as a branded product. An attitude is a permanent, general assessment of people’s objects, advertisements or issues (Hoekman, 2011). Attitudes are often considered relatively stable and are enduring predisposition for consumer to behave in particular way (Hoyer and MacInnis in Adyatami & Krisjanti, 2015). Brand Image Brand image represents the associations that are activated in memory when people think about a particular brand (Shimp & Andrews, 2013). According to Kotler (2001), brand image also defined as a person’s beliefs, ideas, and impression regarding to an object. Brand image is similar to self-image of consumers as consumers associate themselves with brands (Graeff, 1997). The American Marketing Association (AMA) in Mirzai et al. (2016), defines a brand image as: The perception of a brand in the minds of persons. The brand image is a mirror reflection (though perhaps inaccurate) of the brand personality or product being. It is what people believe about a brand their thoughts, feelings, expectations. Purchase Intention When intention is someone’s desire to do something in the future, Hassan & Jamil (2014) stated purchase intention refers to plan to buy something in future for use but prior to this a cognitive process works behind where several factors consumer perception about product or source person really matters. Purchase intention usually is related to the behavior, perceptions and attitudes of consumers (Mirabi et al., 2015). METHODS Type of research is causal quantitative research with survey method using questionnaires for 175 respondents who know the existance of Rubylicious and Ayudia Bing Slamet. The measurement scale used in this study is Likert scale type. The answer of each instrument using Likert scale with 7 scales have gradations from strongly positive to strongly negative. Figure 1. Research Model H1: Celebrity endorser’s credibility has positive influence on attitude towards brand H2: Celebrity endorser’s attractiveness has positive influence on attitude towards brand H3: Celebrity endorser’s familiarity has positive influence on attitude towards brand H4: Celebrity endorser’s match-up has positive influence on attitude towards brand H5: Celebrity endorser’s credibility has positive influence on brand image H6: Celebrity endorser’s attractiveness has positive influence on brand image Journal of Accounting Management and Economics , Vol. 20, No.2, 2018, pp. 7-17 14 H7: Celebrity endorser’s familiarity has positive influence on brand image H8: Celebrity endorser’s match-up has positive influence on brand image H9: Attitude towards the brand has positive influence on purchase intention H10: Brand image has positive influence on purchase intention RESULTS AND DISCUSSION Characteristics of Respondents From 175 respondents mostly came from Purwokerto with percentage 57.71%, the age of respondents in average 20-22 years old with percentage 81.14%, for the occupation is mostly students with percentage 85.72%, the range of using Instagram mostly spend 4-7 hours with percentage 39.43%, people follow celebrity’s Instagram account have percentage 49.71%, and for who follow Rubylicious’s Instagram account have percentage 65.14%, the source of information mostly came from friend with percentage 49.14%, mostly respondents with percentage 79.43% had purchased product with most product purchased was shirt with percentage 61.87%. Development of Path Diagram Refers to the model development that has a strong theoretical justification, it can be determined that research model of this study is divided into 3 (three) substructures, where each structure has dependent and its independent variables are as follows: Causal Relationship of First Substructure Dependent Varable : Attitude Towards Brand (ATTB) Independent Varables : Celebrity Credibility (CCR), Celebrity Attractiveness (CATR), and Celebrity Familiarity (CFM), and Celebrity Match-Up (CMU). Structural Equation : ATTB = 0.122CCR + 0.154 CATR + 0.427CFM + 0.313CMU Causal Relationship of Second Substructure Dependent Varable : Brand Image (BIM) Independent Varable : Celebrity Credibility (CCR), Celebrity Attractiveness (CATR), and Celebrity Familiarity (CFM), and Celebrity Match-Up (CMU). Structural Equation : BIM = 0.170CCR + 0.213CATR + 0.325 CFM + 0.250CMU Causal Relationship of Third Substructure Dependent Variable : Purchase Intention (PINT) Independent Varable : Attitude Towards Brand (ATTB) and Brand Image (BIM). Structural Equation : PINT = 0.411ATTB + 0.509BIM Equation of Research Model Exogenous Endogenous X1_1 = 0.882CCR + 0.055 Y1_1 = 0.919ATTB + 0.028 X1_2 = 0.910CCR + 0.043 Y1_2 = 0.912ATTB + 0.028 X1_3 = 0.859CCR + 0.049 Y1_3 = 0.830ATTB + 0.044 X1_4 = 0.910CCR + 0.041 Y1_4 = 0.870ATTB + 0.035 X2_1 = 0.777CATR + 0.059 Y2_1 = 0.844BIM + 0.045 X2_2 = 0.859CATR + 0.048 Y2_2 = 0.890BIM + 0.054 X2_3 = 0.857CATR + 0.056 Y2_3 = 0.911BIM + 0.048 X2_4 = 0.847CATR + 0.055 Y3_1 = 0.860PINT + 0.086 X3_1 = 0.856CFM + 0.054 Y3_2 = 0.724PINT + 0.099 X3_2 = 0.825CFM + 0.059 Y3_3 = 0.788PINT + 0.097 X3_3 = 0.786CFM + 0.061 X4_1 = 0.921CMU + 0.026 X4_2 = 0.918CMU + 0.027 X4_3 = 0.938CMU + 0.023 X4_4 = 0.876CMU + 0.037 Confirmatory Factor Analysis (CFA) Causal Relationship Estimate S.E. C.R. x1 <--- Celebrity_Credibility 1.000 x2 <--- Celebrity_Credibility .968 .056 17.306 x3 <--- Celebrity_Credibility .868 .057 15.189 Journal of Accounting Management and Economics , Vol. 20, No.2, 2018, pp. 7-17 15 Causal Relationship Estimate S.E. C.R. x9 <--- Celebrity_Familiarity 1.000 x10 <--- Celebrity_Familiarity 1.009 .086 11.738 x4 <--- Celebrity_Credibility .936 .055 17.011 x5 <--- Celebrity_Attractiveness 1.000 x6 <--- Celebrity_Attractiveness 1.095 .085 12.916 x8 <--- Celebrity_Attractiveness 1.118 .090 12.361 x11 <--- Celebrity_Familiarity 1.037 .085 12.140 x23 <--- Purchase_Intention 1.000 x25 <--- Purchase_Intention .986 .086 11.466 x24 <--- Purchase_Intention .889 .088 10.087 x12 <--- Celebrity_MatchUp 1.000 x14 <--- Celebrity_MatchUp 1.000 .047 21.417 x13 <--- Celebrity_MatchUp 1.006 .050 20.233 x15 <--- Celebrity_MatchUp .997 .054 18.311 x7 <--- Celebrity_Attractiveness 1.146 .092 12.423 x17 <--- Attitude_Towards_Brand 1.010 .059 16.984 x18 <--- Attitude_Towards_Brand .983 .068 14.514 x19 <--- Attitude_Towards_Brand 1.000 x22 <--- Brand_Image 1.165 .074 15.741 x21 <--- Brand_Image 1.197 .078 15.273 x20 <--- Brand_Image 1.000 x16 <--- Attitude_Towards_Brand 1.043 .059 17.600 Based on table, it can be seen that the critical ratio values of each indicator in Confirmatory Factor Analysis (CFA) model is greater than 2.0. It shows that each indicator is significant as dimension of the latent factors formed. Thus, it can be stated that each indicator or dimension forming the latent variables of research model have shown undimensionality. Full Model Analysis After analyzing the measurement model through Confirmatory Factor Analysis (CFA) where each variable indicator can be used to prove define latent constructs, then the next step is to conduct a full model SEM analysis with the model result is as follows: Journal of Accounting Management and Economics , Vol. 20, No.2, 2018, pp. 7-17 16 Figure 2. Full Model SEM Normality Evaluation of Data Variable Min max skew c.r. kurosis c.r. x16 3.000 7.000 -.388 -2.096 -.022 -.060 x20 3.000 7.000 -.421 -2.273 -.354 -.957 x21 2.000 7.000 -.459 -2.479 -.269 -.726 x22 2.000 7.000 -.282 -1.522 -.537 -1.449 x19 3.000 7.000 -.419 -2.261 -.286 -.772 x18 3.000 7.000 -.436 -2.357 -.479 -1.292 x17 3.000 7.000 -.392 -2.115 -.332 -.897 x7 2.000 7.000 -.240 -1.296 -.671 -1.812 x15 3.000 7.000 -.447 -2.411 -.426 -1.149 x14 3.000 7.000 -.403 -2.178 -.267 -.720 x13 3.000 7.000 -.383 -2.065 -.441 -1.192 x12 3.000 7.000 -.402 -2.171 -.310 -.836 x25 2.000 7.000 -.381 -2.058 -.521 -1.406 x24 2.000 7.000 -.419 -2.261 -.339 -.915 x23 3.000 7.000 -.385 -2.078 -.531 -1.433 x6 3.000 7.000 -.417 -2.254 -.638 -1.723 x5 3.000 7.000 -.385 -2.079 -.584 -1.577 Journal of Accounting Management and Economics , Vol. 20, No.2, 2018, pp. 7-17 17 Variable Min max skew c.r. kurosis c.r. x8 3.000 7.000 -.322 -1.737 -.709 -1.914 x10 3.000 7.000 -.418 -2.258 -.524 -1.416 x4 2.000 7.000 -.168 -.907 -.792 -2.138 x3 2.000 7.000 -.121 -.653 -.658 -1.778 x2 3.000 7.000 -.307 -1.659 -.876 -2.366 x1 3.000 7.000 -.436 -2.357 -.765 -2.067 x9 3.000 7.000 -.411 -2.219 -.477 -1.289 x11 3.000 7.000 -.296 -1.597 .153 .413 Multivariate 13.421 2.416 Based on the data in table, it can be seen that value of critical ratio skewness value all indicators point to a normal distribution, because each critical ratio value is less than the absolute value of ±2.58 at the significant level of 0.01. Therefore, it can be concluded that data of observed variable is proved in normally distributed. Test Result of Univariate Outliers Evaluation Z-Score N Minimum Maximum Mean Std. Deviation Zscore: x1 175 -1.82868 1.16215 .00000 1.00000 Zscore: x2 175 -1.85869 1.32244 .00000 1.00000 Zscore: x3 175 -2.64002 1.52969 .00000 1.00000 Zscore: x4 175 -2.60616 1.47325 .00000 1.00000 Zscore: x5 175 -2.24272 1.44250 .00000 1.00000 Zscore: x6 175 -2.32891 1.35108 .00000 1.00000 Zscore: x7 175 -2.70801 1.55370 .00000 1.00000 Zscore: x8 175 -2.04391 1.43721 .00000 1.00000 Zscore: x9 175 -2.62960 1.38068 .00000 1.00000 Zscore: x10 Zscore: x11 175 175 -2.36498 -2.79956 1.46716 1.02797 .00000 .00000 1.00000 1.00000 Zscore: x12 175 -2.34027 1.34105 .00000 1.00000 Zscore: x13 175 -2.27961 1.36360 .00000 1.00000 Zscore: x14 175 -2.34685 1.38677 .00000 1.00000 Zscore: x15 175 -2.41948 1.13112 .00000 1.00000 Zscore: x16 175 -2.80838 1.08443 .00000 1.00000 Zscore: x17 175 -2.72943 1.22626 .00000 1.00000 Zscore: x18 175 -2.39913 1.35789 .00000 1.00000 Zscore: x19 175 -2.67006 1.19959 .00000 1.00000 Zscore: x20 175 -2.39531 1.41541 .00000 1.00000 Zscore: x21 175 -2.55664 1.57078 .00000 1.00000 Zscore: x22 175 -2.91436 1.40779 .00000 1.00000 Zscore: x23 175 -2.14923 1.31727 .00000 1.00000 Zscore: x24 175 -2.51751 1.54673 .00000 1.00000 Zscore: x25 175 -2.71273 1.33095 .00000 1.00000 Based on data in table, it can be seen that the Z-score of each indicator is less than ±3, it can be stated that there is no univariate outlier in this research data. Goodness of Fit Index of Full Model Analysis Goodness of Fit Index Cut of Value Results Category X 2 -Chi-Square < 221.438 528.943 Marginal Probability > 0.05 0.000 Marginal CMIN/DF < 2.00 2.042 Marginal GFI > 0.90 0.811 Marginal AGFI > 0.90 0.763 Marginal TLI > 0.95 0.926 Marginal Journal of Accounting Management and Economics , Vol. 20, No.2, 2018, pp. 7-17 18 CFI > 0.95 0.936 Marginal RMSEA < 0.08 0.077 Good Further explanations of data in table are as follows: 1) Chi-Square and Probability Based on results of SEM analysis is obtained the chi-square value of 528.943 is greater than chi-square table value of 221.438. The chi-square statistic value is accepted in marginal category, because of it produces a probability value of 0.000 is less than α (0.05). Thus, the null hypothesis which states that there is no difference between the population covariance matrix and the sample covariance matrix estimated is accepted. 2) The Minimum Sample of Discrepancy Function with Degree of Freedom (CMIN/DF) Based on the result of SEM analysis is obtained the CMIN/DF value of 2.042 is greater than 2.00. The CMIN/DF value indicated that acceptable fit between model and data, so it can be accepted in a marginal category. 3) Goodness-of-Fit Index (GFI) Based on the SEM analysis result is obtained the GFI value of 0.811 is less than cut of value is 0.90. The GFI value is accepted in marginal category. 4) Adjusted Goodness of Fit Index (AGFI) Based on the result of SEM analysis is obtained the AGFI value of 0.763 is less than cut of value is 0.900. Accordingly, AGFI value is still accepted in marginal category, because the statistic value is greater than 0.6 but it less than 0.9. 5) Tucker Lewis Index (TLI) Result of SEM analysis obtained the TLI value of 0.926 is less than cut of value (0.950), so the Tucker Lewis Index (TLI) test can be accepted in marginal category. 6) Comparative Fit Index (CFI) Result of SEM analysis is obtained the CFI value of 0.936 is less than cut of value (0.950), so the Comparative Fit Index (CFI) test can be accepted in marginal category. 7) RMSEA (The Root Mean Square Error of Approximation) Finally, SEM analysis result shows that RMSEA value of 0.077 is less than cut of value of 0.080. Accordingly, the RMSEA value is accepted in a good category. Hypotheses Testing Summary results of the critical ratio (CR) values and its value of ttable can be seen in Table 1. Causal Relationship C.R. t table (one tiled) Attitude_Towards_Brand <- Celebrity_Credibility 2.125 1.660 Attitude_Towards_Brand <- Celebrity_Attractiveness 2.053 1.660 Attitude_Towards_Brand <- Celebrity_Familiarity 5.094 1.660 Attitude_Towards_Brand <- Celebrity_MatchUp 3.823 1.660 Brand_Image <- Celebrity_Credibility 2.496 1.660 Brand_Image <- Celebrity_Attractiveness 2.388 1.660 Brand_Image <- Celebrity_Familiarity 3.421 1.660 Brand_Image <- Celebrity_MatchUp 2.607 1.660 Purchase_Intention <- Attitude_Towards_Brand 4.809 1.660 Purchase_Intention <- Brand_Image 5.803 1.660 Refers to the critical ratio of each causal relationship in Table 1 above, further explanations of research hypotheses are as follows: First Hypothesis Testing Based on the confidence level of 95% (α = 0.05) and degree of freedom (n - k) with one tiled test, the t table value of this causal relationship is 1.660. From the result of Structural Equation Modeling (SEM) analysis, it is obtianed the CR value of celebrity credibility on attitude towards brand of 2.125 is greater than value of ttable. Thus, Ho is rejected and Ha is accepted, it means that celebrity endorser’s credibility has a positive and significant effect on attitude towards brand. Therefore, first hypothesis which states that celebrity endorser’s credibility has Journal of Accounting Management and Economics , Vol. 20, No.2, 2018, pp. 7-17 19 positive influence on attitude towards brand is accepted. Second Hypothesis Testing SEM analysis result shows that the CR value of celebrity attractiveness on attitude towards brand of 2.053 is greater than value of ttable. Thus, Ho is rejected and Ha is accepted, it means that celebrity endorser’s attractiveness has a positive and significant effect on attitude towards brand. Therefore, second hypothesis which states that celebrity endorser’s attractiveness has positive influence on attitude towards brand is accepted. Third Hypothesis Testing Refers to the result of Structural Equation Modeling analysis, it is obtianed the CR value of celebrity familiarity on attitude towards brand of 5.094 is greater than ttable value. Thus, the Ho is rejected and Ha is accepted, it means that celebrity endorser’s familiarity has a positive significantly effect on attitude towards brand. Therefore, third hypothesis which states that celebrity endorser’s familiarity has positive influence on attitude towards brand is accepted. Fourth Hypothesis Testing Furthermore, based on the SEM result, it is obtianed the CR value of credibility match-up on attitude towards brand of 3.823 is also greater than value of ttable. Thus, Ho is rejected and Ha is accepted, it means that celebrity endorser’s match-up has a positive and significant effect on attitude towards brand. Therefore, fourth hypothesis which states that celebrity endorser’s match-up has positive influence on attitude towards brand is accepted. Fifth Hypothesis Testing Based on the result of SEM analysis, it known that CR value of celebrity credibility on brand image of 2.496 is greater than value of ttable. Thus, Ho is rejected and Ha is accepted, it means that celebrity endorser’s credibility has a positive and significant effect on brand image. Therefore, fifth hypothesis which states that celebrity endorser’s credibility has positive influence on brand image is accepted. Sixth Hypothesis Testing From SEM analysis result, it known that the CR value of celebrity attractiveness on brand image of 2.388 is greater than value of ttable. Thus, Ho is rejected and Ha is accepted, it means that celebrity endorser’s attractiveness has a positive and significant effect on brand image. Therefore, sixth hypothesis which states that celebrity endorser’s attractiveness has positive influence on brand image is accepted. Seventh Hypothesis Testing Refers to the result of SEM analysis, it can be seen that the CR value of celebrity familiarity on brand image of 3.421 is greater than ttable value. Thus, the Ho is rejected and Ha is accepted, it means that celebrity endorser’s familiarity has a positive significantly effect on brand image. Therefore, seventh hypothesis which states that celebrity endorser’s familiarity has positive influence on brand image is accepted. Eighth Hypothesis Testing SEM analysis result shows that CR value of the causal relationship between credibility match-up and brand image of 2.607 is also greater than value of ttable. Thus, Ho is rejected and Ha is accepted, it means that celebrity endorser’s match-up has a positive and significant effect on brand image. Therefore, eighth hypothesis which states that celebrity endorser’s match-up has positive influence on brand image is accepted. Ninth Hypothesis Testing SEM analysis result shows that the CR value of attitude towards brand on purchase intention of 4.809 is greater than value of ttable. Thus, Ho is rejected and Ha is accepted, it means that attitude towards brand has a positive and significant effect on purchase intention. Therefore, ninth hypothesis which states that attitude towards brand has positive influence on purchase intention is accepted. Tenth Hypothesis Testing Based on the result of Structural Equation Modeling (SEM) analysis, it is obtianed the CR value of brand image on purchase intention of 5.803 is greater than ttable value. Thus, the Ho is rejected and Ha is accepted, it means that brand image has a positive significantly effect on purchase intention. Therefore, tenth hypothesis which states that brand image has positive influence on purchase intention is accepted. Journal of Accounting Management and Economics , Vol. 20, No.2, 2018, pp. 7-17 20 CONCLUSION Celebrity endorser has powerful influence on attitude towards brand and brand image, then occured customers’ purchase intention than non-celebrity. According to Rubylicious experience, the latest celebrity endorser which is Ayudia Bing Slamet, successful to bring positive influence to Rubylicious in terms of customers’ brand attitude, perceived image of Rubylicous brand, and its purchase intention towards the product. For further business activity using celebrity as endorser, there are several ways that Rubylicious should consider, like credibility, atrractiveness, familiarity, and match-up congruence of celebrity. Recommendation For further marketing strategy using celebrity as endorser, there are several ways that Rubylicious should consider, as folows: a. Embrace celebrity that has good credibility in terms of qualified, skilled, honesty, and trustworthy. Inspite Ayudia Bing Slamet is credible enough to be endorser of Rubylicious because her skills in photography, fashion style, and persuade people, for the next endorsement Rubylicious may embrace celebrity in spesific skill in the field like fashion blogger. b. Embrace attractive celebrity in terms of classy, beautiful, elegant, and eye- catching. It was not a mistake to embrace Ayudia Bing Slamet for Rubylicious’s endorser, eventhough her age does not young anymore but for the soul and style, Ayudia Bing Slamet still proper to represents some products from Rubylicious. For the next, Rubylicious may embrace celebrity in range age 20 – 22 years old to be representative of customers in that age. c. Embrace celebrity who familiar and popular. Rubylicous can see from the frequency celebrity on advertisement, frequency celebrity at events or festivals, and frequency celebrity on internet. For the latest endorser, Rubylicious embraced celebrity who now popular in social media, for the next endorsement Rubylicious may embrace celebrity who popular in television or can embrace celebrity that popular both in television and social media. d. Embrace celebrity that match with product endorsed and able to represent brand well. The indicators are congruity, personality, fitness, and image. Ayudia Bing Slamet successful represents Rubylicious product for hijabers, because she wears hijab in daily life. For the next, Rubylicious may looking for another celebrity who do not wear hijab in order to customer have different role model by celebrity that wears hijab and do not. Refers to the limitations of this study, further research need to add the number of respondents, such as ideal number of respondents that proper with the analysis technique in order to obtain results that more accurate. 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