Accounting information systems recently have involving e�commerce with Business-to-Customer (B2C) orientation. Customers use computers and the internet to shop. Changes in communication technology are very rapidly and globally, has provided opportunity marketers are more extensive and efficient. Today's business world requires all companies to use the internet as a way to reach customers globally which has brought about several transformational impacts on several aspects of life including the development of the business world. Theoretically and practically TAM is the model that is considered the most appropriate in explaining how the user accepts a system. The purpose of this research was partially and simultaneously examine the influence of trust, experience, risk perception and technology acceptance model toward intention to do online transaction. The population of this research was 89 student of accounting at UPH Medan batch 2016. The data for this study were obtained through questionnaire distribution. The data obtained were analysed through multiple linear regression tests.The result of this research indicates that partially trust, experience, risk perception, perceived ease of use have insignificant positive influence toward intention to do online transaction in other hand perceived ease of use has insignificant negative toward intention to do online transaction. Simultaneously, trust, experience, risk perception, perceived ease of use, perceived ease of use has insignificant effect toward intention to do online transaction.