Correspondence to :hantikosahid@gmail.com Received: 29 Juli 2021 Accepted: 11 August 2021 Published: 30 September 2021 JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Vol.23, No. 3, 2021, pp. 10 - 23 Published online in http://jos.unsoed.ac.id/index.php/jame ISSN: 1410-9336 / E-ISSN: 2620-8482 INTRODUCTION The concept of religiosity has been of interest to social scientists for over a century because religion appears to influence one’s behavior, well- being, and life in general. All religions teach people what is the best for the followers. The religions teach people what they believe in and use the religion as the way of life on their daily basis. As of today, religiosity becomes an important factor in doing any kind of activity. Moschis and Ong (2011) state that religiosity is often used as an explanatory variable to account for differences in the consumption habits of consumers in different parts of the globe. Until now religiosity remains an important variable to determine one of consumer behaviors which is purchase intention. In Islam there are two words that define what a person can do and don’t, however the boundary is not only about that. Halal is a Quranic word which means lawful or permitted, which is the dietary standard prescribed in the Quran, while haram that is also a Quranic word which means prohibited or unlawful (Jallad, 2008; Alam and Sayuti, 2011). The halal word is not only for food or beverages but also into other aspects, such as: finance, travel, fashion, media and recreation, pharmaceuticals, and cosmetics (Jallad, 2008; State of the Global Islamic Economy, 2018). The concept of halal covers many aspects, however in this research the halal concept is focused on food and beverage. The general understanding of halal food and beverage should not be contaminated with pork or alcohol and that livestock should be slaughtered in accordance with the Islamic Shariah law in order to be suitable for consumption or usage. The procedure is as follows: the animal must be slaughtered by a Muslim, and it should be put down on the ground (or held it if it is small) and the throat should be slit with a very sharp knife to make sure that the three main blood vessels are cut. While cutting the throat of the animal, the person must pronounce the name of God or recite a blessing which contains the name of God, such as “Bismillah, Allah- u- Akbar”(Jallad, 2008). Halal knowledge is one of important factors to determine young consumer purchase intention. Previous studies show that halal knowledge and purchase intention has positive significant relationship (see for Antecedents of Halal Food Purchase Intention on Young Muslim Consumers Hantiko Syahid Faruqi Subechan1, Siti Zulaikha Wulandari2, Lusy Suwandari3 1Management, Economics and Business, Jenderal Soedirman University, Indonesia Abstract This research is conducted to analyze the antecedents of halal food purchase intention on young Muslim consumers in Purwokerto. The research aims to see whether halal knowledge, attitude, subjective norm, perceived behavioral control, and religiosity has positive effect on purchase intention. 96 respondents became the samples of this research using Purposive Sampling. The regression analysis is used as analytical tools to analyze the data. Based on the result of this research, by using the value of t-statistic of regression analysis it can be concluded that: 1) Halal knowledge has no effect on purchase intention with t-statistic value of 0.914, 2) Attitude has positive effect on purchase with t-statistic value of 3.812, 3) Subjective norm has positive effect on purchase intention with t-statistic value of 2.072, 4) Perceived behavioral control has no effect on purchase intention with t-statistic value of - 1.916, 5) Religiosity has positive effect on purchase intention with t-statistic value of 3.037. Keywords Halal, Food products; Young Muslim Consumers; Islam; Theory of Planned Behavior; Attitude; Subjective Norm; Perceived Behavioral Control; Knowledge; Religion; Purchase Intention; JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI , Vol. 23, No. 3, 2021, pp. 10-23 example Azis and Chok, 2013; Kordnaeij, et al., 2013; Sadeeqa, et al., 2013; Hamdan, et al., 2014; Mohtar, et al., 2014; Maichum, et al., 2017). Azis and Chok (2013) and Hamdan et al. (2014) found that halal knowledge has direct positive effect on halal food products. Kordnaeij et al. (2013), Mohtar et al. (2014), Maichum et al. (2017) found that halal knowledge has indirect effect towards purchase intention on halal food products. However, Wan et al. (2014), Khalek (2014) and Pratiwi (2018) found that Muslims did not necessarily react accordingly to what they believe in purchasing halal food products. Due to that, it would be easy for companies to disregard their needs and demands. This is due to their weak power when they failed to demonstrate how important it is for them to consume halal food products. It correlates with the finding of Helmyati et al. (2019) who research on 3 universities that the level of knowledge about halal food in all subjects was relatively the same even though the background is different and that the attitude of the respondents toward halal food was significantly influenced their behavior of halal food consumption. Most respondents consumed halal food as they concern of religious obedience; it was reassuring, safe, healthy, and could affect their good behavior. Nevertheless, many respondents have shown less positive feeling toward certified halal logo adhered in the packaging of the food. Most of them paid little attention to logos and ignored them. Although religion has been a significant force in the lives of many individuals, its exact role in consumer food choice is unclear (Delener, 1990; Bonne, et al., 2008). A highly religious individuals are likely to be more dogmatic and more conservative than less religious individuals (Delener, 1994). Therefore, the more religious person is more likely to align their behavior to their religious laws. Those who are strongly committed to religion are both attitudinally and behaviorally able to take decisions consistent with religion (Sood and Nasu, 1995). Individual differences in religiosity are related to stable differences in perception that may guide the individual in the process of selecting solutions to a particular need (Gorsuch and Smith, 1983). Bonne and Verbeke (2006) stated that halal food is considered as a special food prescribed by Islamic nutrition rules. In their studies, it is emphasized that Muslims consume halal meals in order to respect their religious teachings. Bonne et al. (2007) showed that religion is one of the most important motivators to consume halal food. Furthermore, a number of studies shows that religiosity has significant positive impact towards purchase intention (Bonne, et al., 2007; Bonne, et al., 2008; Mukhtar and Butt, 2012; Newaz, 2014). Aside from both factors, a person might not have a positive attitude towards halal food products, thus makes the consumer put mind into decision making whether to have positive attitude such as purchase intention towards halal food product. Several studies that research the relationship between attitude towards purchase intention shows relatively significant positive influence (e.g. Bonne et al., 2007; Bonne et al., 2008; Lada et al., 2009; Alam and Sayuti, 2011; Mukhtar and Butt, 2012; Kordnaiej et al., 2013; Khalek, 2014; Mohtar et al., 2014; Haque et al., 2015; Maichum et al., 2017; Pratiwi et al., 2018). The incompatibility between the consumer attitude and family and friends’ expectations may determine the consumer intention to choose halal food products, this phenomenon also known as the term subjective norm. Furthermore, few studies support the findings of relationship between subjective norm towards purchase intention (Bonne et al., 2007; Bonne et al., 2008; Lada et al., 2009; Alam and Sayuti, 2011; Mukhtar and Butt, 2012; Khalek, 2014; Haque et al., 2015). Several past studies found that perceived behavioral control of consumer on how much opportunities or resources they think they have on determining certain behavior such as purchase intention shows significant positive effect towards purchase intention (Bonne et al., 2007; Bonne et al., 2008, Alam and Sayuti, 2011; Khalek, 2014; Haque et al., 2015; Pratiwi, 2018). Thus, the attitude, subjective norm and perceived behavioral control are also the variables from The Theory of Planned Behavior indicating that those variables have a significant positive effect in predicting certain human behavior such as purchase intention (Ajzen, 1991). From the explanation above, the researcher takes the research with topic “Antecedents of Halal Food Purchase Intention on young Muslim consumers”. LITERATURE REVIEW AND HYPOTHESES Theory of Reasoned Action The theory of reasoned action was developed to explain how a consumer leads to a certain buying behavior (Fishbein, 1980). The theory of reasoned action (Ajzen, et al., 1975; Ajzen JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI , Vol. 23, No. 3, 2021, pp. 10-23 and Fishbein, 1980) has been widely used as a model for predicting behavioral intentions and or behavior. The theory of reasoned action posits that behavioral intentions, which are the immediate antecedents to behavior, are a function of salient information or beliefs about the likelihood performing a particular behavior will lead to a specific outcome. In TRA, the behavior is determined by the attitude and subjective norm through the behavioral intention of the individual, while in TPB there is a third antecedent which is the perceived behavioral control of the individual. Theory of Planned Behavior The theory of planned behavior (Ajzen, 1985) extends the boundary condition of pure desire control specified by the theory of reasoned action. This is accomplished by including beliefs regarding the possession of requisite resources and opportunities for performing a given behavior. The more resources and opportunities individuals think they possess, the greater should be their perceived behavioral control over the behavior. As in the case of behavioral and normative beliefs, it is also possible to separate these beliefs and treat them as partly independent determinants of behavior. Attitude Attitude is the first component of Theory of Planned Behavior. Attitude is considered to be a person’s degree of favorableness or un- favorableness with respect to a psychological object (Ajzen and Fishbein, 2000). Attitude is defined as psychological tendency that is expressed by evaluating a particular identity with some degree of favor or disfavor (Ajzen and Fishbein, 1980). Consumers have the intention to compare the perceived service with the expected service. If consumers felt that service under expectation, they would be dissatisfied. However, if consumers feelings were equal to or exceeds their own expectations, they will be satisfied (Kotler and Keller, 2006). Subjective Norm Subjective norm is the second component of Theory of Planned Behavior. Results from how the person perceives the pressure put on him to perform or not to perform the behavior. Attitude of others influences the purchase intention and purchase decision. Ajzen and Fishbein (1980) mentioned that subjective norm is a function of normative beliefs. A person’s normative belief represents the perceived behavioral expectations from the persons’ important referent individuals or groups. These normative beliefs or the motivations to comply with the perceived expectations from each referent can result in perceived social pressure or “subjective norm” (Ajzen, 2002; Lada, et al., 2009) (e.g. consuming halal food products). Perceived Behavioral Control Perceived behavioral control is the third component in Theory of Planned Behavior. In fact, the theory of planned behavior differs from the theory of reasoned action in its addition of perceived behavioral control (Ajzen, 1991). Perceived behavior control is defined as the extent to which the person has control over internal and external factors that facilitate or constrain the behavior performance. Halal Halal is anything that is allowed based on Islamic law. According to Jallad (2008) the word Halal, as used by Arabs and Muslims, refers to anything that is considered permissible and lawful under religion according to Islamic law. The word Halal is derived from the verb “Halla“ to be or become lawful, legal, licit, legitimate, permissible, permitted, allowable, allowed, admissible, un- prohibited, unforbidden.” It may also mean “to untie, unfasten, unbind, undo, unravel, loosen, unloose, unfix, unwind, unscrew, untangle, disentangle, disengage, free.” In addition, the verb “Halla” may be used to mean “solve” or “resolve” (e.g., Halla the problem or the riddle). In chemistry, it means “to dissolve, melt, liquefy, break down.” (Baalbaki, 1993). For a non-speaker of Arabic, the word Halal usually refers to food that is permissible according to Islam. However, in Arabic, it refers to permissible behavior, speech, dress, conduct, manner and dietary. In western countries, the term is usually used in the context of just Muslim food laws, especially where meat and poultry are concerned. The following are some Halal categories: milk (from cows, sheep, camels, and goats), honey, fish, plants which are not intoxicant, fresh or naturally frozen vegetables, fresh or dried fruits, legumes and JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI , Vol. 23, No. 3, 2021, pp. 10-23 nuts like peanuts, cashew nuts, hazel nuts, walnuts, etc., and grains such as wheat, rice, rye, barley, oat, etc. Moreover, animals such as cows, sheep, goats, deer, moose, chickens, ducks, game birds, etc., are Halal, but they must be slaughtered according to Islamic Law in order to be suitable for consumption. To sum up, Halal govern every aspect of a person’s life such as consumption behavior according to Islamic Law, to put it simply, it is the Islamic dichotomy of rights and do’s what a Muslim should be doing. Halal Knowledge Knowledge is one major factor that influence consumers purchase intention especially towards halal food products (Ahmad, et al., 2015). According to Sinclair (2010) stated that knowledge is an expertise and skills acquired by a person or a group of people through theoretical or practical understanding of a subject. Knowledgeable consumers have a more developed cognitive whereby they can efficiently encode, interpret new information, and recall (Ofir, et al., 2008). In other words, Halal Knowledge is an expertise, skills, and information acquired by the consumer that based on Islamic law in determining their behavior (Sinclair, 2010). Religiosity Religion refers to one’s beliefs about the absolute definitiveness and inherent truth qualities of a religion’s teachings and scriptures (Moschis and Ong, 2011). Religiosity is defined as the extent to which an individual is committed to his religion and to which that religion is reflected in the individual’s attitudes and behavior (Jang and Johnson, 2001). In other words, religiosity is the degree to which one is religious (De Run, et al., 2010). It is a fundamental variable that determines people’s attitudes and behavior (Wilkes, et al., 1986; Delener, 1990; Mullen, et al., 2000; Alam and Sayuti, 2011; Schneider, et al., 2011; Mukhtar and Butt, 2012). This influence also plays a dominant role in shaping individual’s attitude and behavior towards material goods and services (Fam, et al., 2004). Religion also influence in shaping food choice in many societies (Musaiger, 1993; Dindyal and Dindyal, 2003). Its impact on food consumption depends on the religion itself and on the extent to which individuals interpret and follow its teachings (Bonne, et al., 2008; Lada, et al., 2009). Therefore, religion in general and Islam in particular, being the integral part of culture influences market researchers, to explore its role in the consumption world (De Run, et al., 2010). Thus, it is important for organization to understand the role of religion in purchasing decision of its intended segment. Muslims are not allowed to eat pork, alcohol, or any food that is haram according to Islamic law. In Al- Quran surah Al- Baqarah verse 168 Allah SWT delivers order, “O mankind, eat from whatever is on earth (that is) lawful and good and do not follow the footsteps of Satan. Indeed, he is to you a clear enemy”. Moreover, Al- Baqarah verse 173 also stated, “He has only forbidden to you dead animals, blood, the flesh of swine, and that which has been dedicated to other than Allah. But whoever is forced (by necessity), neither desiring (it) nor transgressing (its limit), there is no sin upon him. Indeed, Allah is Forgiving and Merciful”. The verse explains that the mankind is allowed to eat anything on the earth that is lawful and good except foods that are forbidden or categorized as haram, which are dead animals, blood, flesh of swine, and animals that are dedicated to other than Allah SWT. Muslims religiosity can be represented by taqwa as a 5 multidimensional concept based on Quran and Sunnah, and other Islamic studies (Maududi, 1960; Ahmad, 1977). The five dimensions of taqwa are identified as belief (aqi’dah), practice (amal), knowledge (ma’rifah), experience (ihsan) and consequence (natijah). Therefore, the proposed model operationalizes young Muslims religiosity in accordance with those five dimensions. a) Religious Belief (aqi’dah) dimension includes the overall beliefs associated with the religion, such as beliefs about God, the Prophet, fate, etc. b) Religious Practice (amal) includes the actions prescribed by religion such as: prayer, fasting, pilgrimage, etc. c) Religious Knowledge (ma’rifah) refers to an individual’s knowledge about religion. d) Religious Experience (ihsan) describes the practicality of the religion e) Religious Consequence (natijah) refers to the importance of religion (Rehman and Shabbir, 2010). JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI , Vol. 23, No. 3, 2021, pp. 10-23 Purchase Intention According to Kotler and Keller (2012) the buying process is all their experience in learning, choosing, using, even disposing of a product, that is their experience in understand, choose, use, or even dispose of the product. The definition of Purchase Intention is consumer behavior when the consumer is stimulated by external factors and comes along to decide on purchase based on their personal characteristics and processes decision making (Kotler and Armstrong, 2016). Thus, the purchase intention is the consumer behavior in buying process to understand, choose, and use products of their own personal characteristic and process decision making. Based on previous studies have shown that purchase intention is affected by Halal Knowledge, Religiosity, Attitude, Subjective Norm, and Perceived Behavioral Control (Bonne et al., 2007; Bonne et al., 2008; Alam and Sayuti, 2011; Mukhtar and Butt, 2012; Aziz and Chok, 2013; Newaz, 2014; Ahmad et al., 2015; Haque et al, 2015; Maichum et al., 2017; Pratiwi, 2018). The effect of Halal Knowledge towards Young Muslim Consumers Purchase Intention Sadeeqa et al. (2013) and Mohtar et al. (2014) suggested that the consumers’ knowledge influences their attitude towards the product. Sadeeqa et al. (2013) stated that consumer that has good knowledge found out to have positive attitude towards halal medicines. While, the study by Mohtar et al. (2014) found 3 out of 5 antecedents of halal knowledge that turns out to be significant positive towards purchase intention on halal product. However, there are few studies (e.g. Aziz and Chok, 2013; Hamdan et al., 2013) have investigated the effect of knowledge on attitudes towards halal food leading into purchase intention. Aziz and Chok (2013) find that knowledge about halal food positively relates to purchase intentions for non-Muslim consumers. Aziz and Chok (2013) measure the variables including the halal knowledge towards purchase intention using 7- point likert scale while the religiosity variable is asked with 1 question on demographic profile of the respondent with 6 point of scale on non- Muslim consumer. In contrast, Hamdan, et al. (2013) findings show that there is a weak relationship between knowledge of halal foods and purchasing decision. Hamdan, et al. (2013) also measure the variables using 7- point likert scale, however, religiosity variable is not included to determine the purchase intention of Muslim consumers. Based on previous research and explanation stated above, then the following hypothesis is proposed: H1: Halal Knowledge has a positive effect towards Young Muslim Consumers Purchase Intention The effect of Religiosity towards Young Muslim Consumers Purchase Intention Abundant empirical evidence supports that one’s religion influences consumer attitude and behavior in general related to consumption of halal food (Musaiger, 1993; Dindyal and Dindyal 2003; Bonne, et al., 2007; Bonne, et al., 2008; Mukhtar and Butt, 2012; Newaz, 2014). Bonne et al. (2007) and Bonne et al. (2008) found that the Muslim consumption of halal meat is quite different from the consumption of “regular” meat for non- Muslims and shows a significant positive relationship between religiosity and purchase intention. In study by Newaz (2014) found that Religiosity has a significant positive relationship towards purchase intention on Islamic Financial Products (IFPs). Therefore, the researcher would like to examine the relationship between religiosity and purchase intention of young Muslim consumer on halal food product. Thus, it is hypothesized that: H2: Religiosity has a positive effect towards Young Muslim Consumers Purchase Intention The effect of Attitude Towards Young Muslim Consumers Purchase Intention Among the studies that research the relationship between attitude and purchase intention for halal food products is Khalek (2014) and Pratiwi (2018) who found that there is a positive relationship between attitude and intention to choose halal food products on young Muslim consumer, and it supports the studies conducted by (Bonne, et al., 2007; Bonne, et al., 2008; Lada, et al., 2009; Alam and Sayuti, 2011; Kordnaeij, et al., 2013; Mohtar, et al., 2014; Maichum, et al., JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI , Vol. 23, No. 3, 2021, pp. 10-23 2017) who found that there is a positive relationship between attitude and intention to choose halal food product. Based on above statements and from previous research, the hypothesis is stated: H3: Attitude has a positive effect towards Young Muslim Consumers Purchase Intention The effect of Subjective Norm towards Young Muslim Consumers Purchase Intention There are few studies that claim subjective norm as an important factor related to attitude and toward intention behavior such as purchase intention (Lada et al., 2009; Alam and Sayuti, 2011; Khalek, 2014). Lada et al. (2009) and Alam and Sayuti (2011) found that subjective norm has positive effect towards purchase intention on halal food products. In study by Khalek (2014) also found that subjective norm has positive effect towards purchase intention especially on young Muslim consumer, however, the family play a less role in choosing halal food products. Thus, based on past research, as well as surrounding expectation with regards to consumers’ society can also be seen as an important factor that may influence consumers’ attitude towards halal food products. Therefore, the following hypothesis is proposed: H4: Subjective Norm has a positive effect towards Young Muslim Consumers Purchase Intention The effect of Perceived Behavioral Control towards Young Muslim Consumers Purchase Intention A few studies found that perceived behavioral control has positive effect towards attitude of the consumers to perform certain behavior such as purchase intention (Bonne et al., 2007; Bonne et al., 2008; Alam and Sayuti, 2011; Khalek, 2014; Haque et al., 2015; Pratiwi, 2018). The study conducted by Khalek (2014) and Pratiwi (2018) found that perceived behavioral control has positive effect towards purchase intention on halal food products of young Muslim consumer. Thus, the following hypothesis is stated: H5: Perceived Behavioral Control has a positive effect towards Young Muslim Consumers Purchase Intention METHODS The type of research conducted in this research is quantitative research. The method used in this research is survey method using questionnaires as a tool to collect the data. This research was conducted in Purwokerto, Central Java. The subject of this research focus on young adult people. Young adults usually refer to individuals between the approximate ages of 16 and 35 (Khalek, 2014). The object of this research are halal knowledge, religiosity, attitude, subjective norm, and perceived behavioral control. The data were collected from questionnaire by distributing list of questions and statements that related to the research variables and were filled by respondents. The questionnaire was directly distributed to respondents and through online survey. This research was conducted in September 2019. The type source of data that conducted in this research is primary data that were obtained by distributing the questionnaires to the young consumers regarding to halal food products to explain the relationship between halal knowledge, religiosity, attitude, subjective norm, and perceived behavioral control towards purchase intention. Sampling Technique The population in this research is the young Muslims who lived in Purwokerto, Central Java. Because the number of populations in this study is not known in exact number, the method used to determine the minimum representative sample size with the population using intervals estimation method with the following formulations (Suliyanto, 2011): 𝑛 = 𝑝. 𝑞. ( 𝑧2 𝑎 𝑒 ) 2 𝑛 = 0.5 × 0.5 ( 1.96 0.1 ) 2 𝑛 = 96.04 𝑛 = 96 The Measurement of Variable Research JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI , Vol. 23, No. 3, 2021, pp. 10-23 Likert Scale The measurement of the variables in this research are using Likert scale that gradations score from strongly disagree to strongly agree. Using this measurement scale, the value of the variable is measured by specific instruments can be expressed in the form of numbers, so it will be more accurate, efficient and communicative (Sugiyono, 2009). The measurement of attitudes of individuals based on the answers given by the respondents used a Likert scale level (Suliyanto, 2011). Each item scales have 5 categories, ranging from “strongly disagree” up to “strongly agree”. Validity Testing Validity testing is used to measure how valid or not the questionnaire is. The validity of this study will be measured using the product moment correlation formula (Suliyanto, 2011), which is as follows: 𝑟𝑥𝑦 = 𝑁 ∑ 𝑋𝑌 − (∑ 𝑋)(∑ 𝑌) (𝑁 ∑ 𝑥 2 − (∑ 𝑥)2)(𝑁 ∑ 𝑦 2) − (∑ 𝑦)2 Reliability Testing Reliability testing is used to measure a questionnaire which is an indicator of a variable or construct. The reliability test of the questionnaire in this study will use the Cronbach Alpha statistical test (Sugiyono, 2009) with the following formula: 𝑟𝑖 = [ 𝑘 𝑘−1 ] [1 − ∑ 𝜎𝑏2 𝜎2𝑡 ] Multimple linear regression analysis testing Multiple linear regression test is used to predict the behavior of the dependent variable by using more than two independent variables. The factors that are thought to influence the young consumer purchase intention towards halal food products based on this research variable are halal knowledge, religiosity, attitude, subjective norm, and perceived behavioral control which are formulated as follows: 𝑌1 = 𝛼 + 𝛽1𝑋1 + 𝛽2𝑋2 + 𝛽3𝑋3 + 𝛽4𝑋4 + 𝛽5𝑋5 + 𝑒 Classical Assumption Test Normality Test The normality test is done to find out whether the residual variable has a normal distribution or not. Normality testis done by using Kolmogrov- Smirnov analysis by comparing the distribution of data to be tested for normality (Suliyanto, 2011). If the value of Kolmogrov- Smirnov Z < Z table, or Asymptotic Significance > α, then the model is declared to meet the assumption of normality. Multicollinearity Test Multicollinearity occurs when linear correlation that is close to perfect between more than two free variables. The multicollinearity test aims to test whether in the regression model formed there is a high or perfect correlation between the free variables or not. If in the regression model formed there is a high or perfect correlation between the independent variables, then the regression model is stated to contain symptoms of multicollinearity (Suliyanto, 2011). To test for the existence of multicollinearity is to see the value of Tolerance and the value of Variance Inflation Factor (VIF) of each independent variable on the bound variable. If the value of Tolerance is more than 0.1 and VIF value is not more than 10, then the model does not have multicollinearity (Suliyanto, 2011). Heteroscedasticity Test Heteroscedasticity means that there are variants of variables in the same (constant) regression model. Conversely, if the variant of the variable in the regression model has the same value, then the regression model occurs inequality of variance from the residual, an observation with other observations. The heteroscedasticity test in this study used the Glejser method. If there is a significant effect of independent variables on absolute values, there is a problem with heteroscedasticity in the model. But if the value of t > α (0.05), the model is stated to have no heteroscedasticity (Suliyanto, 2011). JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI , Vol. 23, No. 3, 2021, pp. 10-23 Linearity Test The linearity test is used to find out whether the specifications of the model used are correct or not. With this test, information will be obtained on whether the reverse model is linear, squared or cubic (Suliyanto, 2011). Ramsey’s method is one method that can be used to test linearity. This method assumes that the correct method is linear equation so the null hypothesis states that the model is linear. Instead the alternative hypothesis states that the model is not linear. The principle of this method is to compare the value of F calculated with F table df = (α, m, n – k) (Suliyanto, 2011). Hypothesis Testing Coefficient of Determination (𝑹𝟐) Determinant coefficient is the amount of the contribution of the independent variable to the dependent variable (Suliyanto, 2011). The coefficient of determination aims to measure how far the ability of the model in explaining how far the variation of the dependent variable. This shows, the higher the coefficient of determination, the higher the ability of the independent variable to explain variations in the dependent variable. The adjusted coefficient of determination can be calculated using the following formula (Suliyanto, 2011): 𝑅2 𝑎𝑑𝑗 = 𝑅 2 − (1 − 𝑝2) 𝑁 − 𝑃 − 1 Significant Simultaneous Test (F - test) According to Suliyanto (2011), in testing the significance level of the effect of simultaneous independent variables on the dependent variable can be carried out by the F test formula: 𝐹 = 𝑅2/(𝑘 − 1) 1 − 𝑅2(𝑛 − 𝑘) T - test T test is used to test whether the independent variables significantly influence the dependent variable (Suliyanto, 2011). The value of t statistic can be calculated using the following formula: 𝑡𝑖 = 𝑏𝑗 𝑠𝑏𝑗 RESULTS AND DISCUSSION Table 1 provides the demographic profile of the respondents. This research uses 96 respondents as sample. The primary data were collected through direct as well as online distribution of questionnaire to respondents in Purwokerto. Table 1. Demographic Profile of Respondents Characteristics Details Frequency Percentage (%) Gender Male 52 52 Female 48 48 Religion Islam 97 97 Christian 2 2 Other 1 1 Level of Education SMA/ SMK 38 38 D3 6 6 S1 55 55 Other 1 1 Age (years) 15 – 19 28 28 20 - 24 60 60 25 – 29 9 9 30 - 35 3 3 Validity Test The validity test result shows all the value of the indicators of the variables are valid because all of the value of r statistic is higher than the value of r table and the value of significance of all indicators of the variables is lower than 0.05. Reliability Test Reliability testing is to measure questionnaire items as indicators of a variable or construct. Table 2 shows the reliability test result. Table 2. Reliability Test Result Variable Cronbach’s Alpha Halal Knowledge 0.764 Attitude 0.876 Subjective Norm 0.635 Perceived Behavioral Control 0.647 Religiosity 0.609 Purchase Intention 0.865 Table 2 shows that all values of Cronbach’s alpha of each variable are reliable because all values of the variables Cronbach’s Alpha are higher than 0.60. JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI , Vol. 23, No. 3, 2021, pp. 10-23 Classical Assumption Test Normality Test Normality test is to determine the distribution of the data. This method defines whether the data is normally distributed or not. Table 3 shows the result of normality test using one- sample Kolmogorov- Smirnov test. Table 3. One- Sample Kolmogorov- Smirnov Test Asymp. Sig. Unstandardized Residual 0.08 According to Table 3, the value of Asymp. Sig. is 0.08 that is higher than 0.05 which means that the data are normally distributed. Heteroscedasticity test The heteroscedasticity test is to determine the variance differences from residual in an observation with other observations. Table 4 provides the result of heteroscedasticity test. Table 4. Heteroscedasticity Test Result Variable Significance Halal Knowledge 0.526 Attitude 0.070 Subjective Norm 0.613 Perceived Behavioral Control 0.442 Religiosity 0.467 a. Dependent Variable: Abs RES Table 4 shows that all significance values of each variable are higher than 0.05, which means that there is no heteroscedasticity problem on the data. Multicollinearity Test Multicollinearity testing is to examine whether there is an existence of a high correlation between the independent variables. Table 5 shows the result of multicollinearity test. Table 5. Multicollinearity Test Result Variable Tolerance VIF Halal Knowledge 0.734 1.362 Attitude 0.561 1.782 Subjective Norm 0.579 1.726 Perceived Behavioral Control 0.612 1.634 Religiosity 0.638 1.567 Table 5 shows that each collinearity tolerance values of each variable are higher than 0.1 and the VIF values of each variable are lower than 10 which means that there is no multicollinearity problem on the data. Linearity Test The linearity test is to examine whether the specifications of the model used are correct or not. With this test, information will be obtained on whether the model is linear, squared or cubic. Table 6 shows the linearity test result. Table 6. Linearity Test Result Variable Significance Purchase Intention * Halal Knowledge 0.738 Purchase Intention * Attitude 0.166 Purchase Intention * Subjective Norm 0.122 Purchase Intention * Perceived Behavioral Control 0.416 Purchase Intention * Religiosity 0.945 Table 6 provides the result that each significance values of each variable is higher than 0.05 which means that there is a linear relationship among Halal Knowledge, Attitude, Subjective Norm, Perceived Behavioral Control, and Religiosity towards young Muslim consumers in purchasing halal food products. Hypothesis Testing Coefficient of Determination (R2) The coefficient of determination (R2) test is to analyze the regression line to describe the relationship between the independent variables and dependent variable. Table 7 shows the coefficient of determination (R2) result. Table 7. Coefficient of determination (R2) Test Result Model R R Square Adjusted R Square Std. Error of the Estimate 1 .687 .472 .442 1.612 From Table 7 it can be concluded that the variable of Halal Knowledge, Attitude, Subjective Norm, Perceived Behavioral JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI , Vol. 23, No. 3, 2021, pp. 10-23 Control, and Religiosity explain the Purchase Intention of young Muslim consumer towards halal food products by 0.472 or 47.2%, while 0.528 or 52.8% are explained by other variables not included in the model. F - Test The F - test is used to examine the simultaneous effect of Halal Knowledge, Attitude, Subjective Norm, Perceived Behavioral Control, and Religiosity towards Purchase Intention of young Muslim consumer on halal food products. Table 8 provides the result of F test. Table 8. F Test Result Model Sum of Squares Df Mean Square F Sig. 1 Regression 208.774 5 41.755 16.068 .000 Residual 233.882 90 2.599 Total 442.656 95 a. Dependent Variable: Purchase Intention (Y) b. Predictors: (Constant), Religiosity (X5), Halal Knowledge (X1), Perceived Behavioral Control (X4), Subjective Norm (X3), Attitude (X2) According to Table 8, the value of F statistic is 16.068, which is higher than the value of F table of 2.32 and significance value is 0.000 lower than 0.05. therefore, it can be concluded that the variables of Halal Knowledge, Attitude, Subjective Norm, Perceived Behavioral Control, and Religiosity simultaneously affect Purchase Intention of young Muslim consumers towards halal food products. T - Test The t - test is the type of statistical test that is used to compare the means of two groups. This test is performed to examine the partial effect of each independent variables including Halal Knowledge, Attitude, Subjective Norm, Perceived Behavioral Control, and Religiosity towards Purchase Intention of young Muslim consumers on halal food products. Table 9 shows the result of t - test. Table 9. T – Test Result Hypotheses T t - table Significance Result Halal Knowledge → Purchase Intention 0.914 1.99 0.363 Rejected Attitude → Purchase Intention 3.812 1.99 0.000 Accepted Subjective Norm → Purchase Intention 2.072 1.99 0.041 Accepted Perceived Behavioral Control → Purchase Intention - 1.916 1.99 0.059 Rejected Religiosity → Purchase Intention 3.037 1.99 0.003 Accepted ρ = Level of Confidence 0.95, α = Error Probability 0.05 Table 9 shows that the t - statistic of halal knowledge (0.914) towards purchase intention is lower than the value of t – table (1.99) and the value of error probability (0.363) is higher than 0.05, which makes H0 hypothesis rejected. The t – statistic of attitude (3.812) towards purchase intention is higher than the value of t – table (1.99) and the value of error probability (0.00) is lower than 0.05, which makes H0 hypothesis accepted. The t - statistic of subjective norm (2.072) towards purchase intention is higher than the value of t – table (1.99) and the value of error probability (0.041) is lower than 0.05, which makes H0 hypothesis accepted. The t - statistic of perceived behavioral control (- 1.916) towards purchase intention is lower than the value of t – table (1.99) and the value of error probability (0.059) is higher than 0.05, which makes the H0 hypothesis rejected. The t - statistic of religiosity (3.037) towards purchase intention is higher than the value of t – table (1.99) and the value of error probability (0.003) is lower than 0.05, which makes H0 hypothesis accepted. Discussion The focus of this research is to analyze the young Muslim consumers purchase intention towards halal food products. Using the Theory of Planned of Behavior in understanding their attitude and behavior, the study develops a structural model using variables of Halal JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI , Vol. 23, No. 3, 2021, pp. 10-23 Knowledge, Religiosity, Attitude, Subjective Norm, and Perceived Behavioral Control. The relationship between all variables in the study were tested using the data obtained from questionnaire by asking the respondent directly and through online survey in Purwokerto using SPSS 25. The result provides a number of insights into predicting consumer purchase intention in term of halal concept. Out of 5 hypotheses, 3 were fully supported: 1) This research found halal knowledge has no effect towards young Muslim consumer purchase intention on halal food products. Even though the finding of this study found that the respondents have the knowledge about halal, haram, halal logo, halal certificate of a product and the knowledge that Muslim are not allowed to consume a product from a livestock slaughtered without saying “Bismillah” and specific ingredients such as: pork, blood, and alcohol, it has no effect towards purchase intention on young Muslim consumer because the respondents neither make sure nor pay attention to halal logo or halal certificate when they purchase halal food product. This happened because the respondents already felt at ease when consumed food or beverage product because they believe the product is already categorized as halal food product and it is not harming their body. This result does not support the findings of Aziz and Chok (2013) who surveyed non muslims and found that halal knowledge has a positive effect towards purchase intention on halal food products since it provides guarantee and quality assurance on non- Muslim consumers. Their finding correlates with the study by Hamdan et al. (2014) who surveyed Muslims and found that the relatively low relationship between halal knowledge towards purchase intention on halal food products. Moreover, the results from Kordnaeij et al. (2013), Mohtar et al. (2014), Maichum et al. (2017) show that halal knowledge has indirect positive effect towards purchase intention. This happened because halal knowledge does not directly affect the consumer purchase intention. Instead, the consumer purchase intention is indirectly affected through attitude. In fact, this research correlates with the study conducted by Ahmad, et al. (2015) who found that halal knowledge has no effect towards purchase intention of the consumer on halal cosmetic products. This is also supported by Pratiwi (2018) who have found that halal knowledge has no effect towards purchase intention of young Muslims consumer on halal food products in Papua Province. 2) This study provides the result that the respondents have a positive attitude towards halal food products as they prefer to choose halal food product over non- halal food products, because it has good quality such as: cleanliness, healthy, gives safety assurance and it is approved by MUI. It makes the consumers trust to consume halal food product as it is important to them and it is in accordance with Islamic way of life. This is due to the fact that halal food product that has halal logo or halal certificate has the quality as stated above. This finding correlates with the Theory of Planned Behavior which says that attitude has positive effect towards behavioral intention such as purchase intention. That also correlates with the study by Khalek (2014) and Pratiwi, (2018) who found that Attitude has positive effect towards purchase intention of young Muslims towards halal food products. This finding is also supported by the studies by Bonne et al. (2007), Bonne et al. (2008), Lada et al. (2009), Alam and Sayuti (2011), Kordnaeij et al. (2013), Mohtar et al. (2014), and Maichum et al. (2017) that found that attitude has positive effect towards halal food products. 3) The result from this research indicates that the respondents are affected by their family, relatives, friends, religious figures, neighborhood, teachers, and those that are close to them and Muslims in choosing halal food products that have halal logo or halal certificate. This shows that the Theory of Planned Behavior is fully supported the hypothesis in this research that also correlates with the study conducted by Lada et al. (2009) and Alam and Sayuti (2011) that found subjective norm has positive effect towards halal products. Although the study by Khalek (2014) also correlates with this research result, surprisingly the subjective norms JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI , Vol. 23, No. 3, 2021, pp. 10-23 play less role especially from the family because the young Muslims in her study live in urban areas who are more independent in choosing halal food products. While it is the opposite finding with the study by Pratiwi (2018) in Papua Province that found that subjective norm has no effect towards Purchase Intention of young Muslims consumer on Halal Food, because there are no influence from people close to them to buy halal food products which makes the young Muslim consumer to have their own decision to buy halal food product. 4) This research found that the variable of perceived behavioral control has no effect on young Muslim consumer towards halal food product. Although the availability and the halal food product choices in Purwokerto is enough, it shows that the price of halal food product that has halal logo or halal certificate are a bit high that makes it not affordable to them.This shows the opposite finding from Theory of Planned of Behavior stating that perceived behavioral control has positive effect on behavioral intention such as purchase intention. This finding correlates with Khalek (2014) and Pratiwi (2018) who found that perceived behavioral control has positive effect towards purchase intention of young Muslims consumer towards halal food products. It also supports Alam and Sayuti (2011) and Haque et al. (2015) who also found the positive relationship between perceived behavioral control and purchase intention towards halal food products. 5) This research result shows that variable of Religiosity has positive effect on young Muslim consumer towards halal food product, because the respondents on this research are devoted to their religion as they believe there is no God other than Allah SWT and Prophet Muhammad SAW is his messenger and they tend to follow the Islamic way of life because they know the basic knowledge of Islam such as “Rukun Islam” while in practice to pray at least 5 times a day to show that they are devoted to their religion. Moreover, the Al- Quran also plays an important role for the respondents as they believe that it guides them to consume halal food products and they are not allowed to consume food that is prohibited by Allah SWT. In addition, if they do something that is prohibited by Allah SWT such as consuming a non- halal food product, they feel guilty. As stated above, a young Muslims that has high religiosity prefers to choose halal food product that has a halal logo or halal certificate on the product to follow the Islamic way of life. This finding correlates with the study by Newaz (2014) that religiosity has a positive effect towards purchase intention on Islamic Financial Products (IFPs) with 5 multidimensions of religiosity. It also supports Mukhtar and Butt (2012) who found that religiosity has positive effect towards purchase intention. However, the study used only 2 dimensions of intrapersonal and interpersonal religiosity. The interpersonal religiosity fails to influence the purchase intention towards halal food product. Furthermore, the study conducted by Bonne et al. (2007), Bonne et al. (2008), and Ahmad et al. (2015) also used the variable of religiosity towards purchase intention on halal food product. However, the variable of religiosity was used as a mediating variable. CONCLUSION Based on the result on this research and discussion, this research is summarized as follows: 1) Halal Knowledge has no effect on young Muslim consumer towards halal food product. 2) Attitude has positive effect on young Muslim consumer towards halal food product. 3) Subjective Norm has positive effect on young Muslim consumer towards halal food product. 4) Perceived Behavioral Control has no effect on young Muslim consumer towards halal food product. 5) Religiosity has positive effect on young Muslim consumer towards halal food product. 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