This research aims to analyze the factors affecting the acceptance of social commerce, including performance expectancy, effort expectancy, social support, facilitating conditions, hedonic motivation, habitability, price saving orientation, and privacy concerns using the Unified Theory of Acceptance and Use of Technology (UTAUT2). UTAUT2 has been examined and modified in various contexts. The research model studies the acceptance and use of technology in the context of customers. This study adopts a quantitative method using the partial least squares regression (PLS) approach involving 244 respondents. The respondents are users of social commerce in Indonesia. The result of this research indicates that social influence, facilitating conditions, hedonic motivation, habit, price value orientation, and privacy concerns have a significant effect on behavioral intention. On the other hand, performance expectancy and effort expectancy does not affect behavioral intention. Furthermore, price value has a significant effect on social commerce user behavior. Lastly, facilitating conditions and habits does not affect social commerce user behavior. This research contributes to the development of theory by examining an additional variable, which is privacy concern. This study is significant since social media and social commerce have grown exponentially nowadays. Implications of the results for the development of the theory (UTAUT2) and practice are discussed in the article.

Abstract
1. Introduction
2. Literature Review
    2.1. Social Commerce (s-commerce)
    2.2. Extended Unified Theory of Acceptance andUse of Technology (UTAUT2)
    2.3. Privacy Concern
    2.4. Hypotheses
3. Methodology
    3.1. Population and Sample
    3.2. Measurement Development
4. Results
    4.1. Descriptive Statistics
    4.2. Measurement Model
    4.3. Structural Model
5. Discussion
6. Conclusions
References

• Arief RAHMAN(Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia, Indonesia) Corresponding Author
• Refika Nurliani FAUZIA(Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia, Indonesia.)
• Sigit PAMUNGKAS(Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia, Indonesia.)