The Influence of Accounting Information Quality, Accountability and Transparency on Zakat Receipt

<p>This study aims to analyze the effect ofquality of accounting information, accountability and transparency of financial reporting on the receipt of zakat. This research is an associative researchThe data used in the form of primary data by distributing questionnaires to amil and muzakki fro...

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Main Authors: Dewi Purnama Sari, Siti Atikah, Nur Fitriyah
Format: Article
Language:English
Published: Asosiasi Fakultas Ekonomi & Bisnis Indonesia (AFEBI) 2019-06-01
Series:AFEBI Islamic Finance and Economic Review
Online Access:https://journal.afebi.org/index.php/aifer/article/view/455
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author Dewi Purnama Sari
Siti Atikah
Nur Fitriyah
author_facet Dewi Purnama Sari
Siti Atikah
Nur Fitriyah
author_sort Dewi Purnama Sari
collection DOAJ
description <p>This study aims to analyze the effect ofquality of accounting information, accountability and transparency of financial reporting on the receipt of zakat. This research is an associative researchThe data used in the form of primary data by distributing questionnaires to amil and muzakki from the National Zakat Agency (BAZNAS) in West Manggarai Regency. 99 questionnaires were distributed, but 90 were collected and can be studied.Analysis of data to test the hypothesis used multiple linear regression with analysis the SPSS program.The result of the study stated that the quality of accounting information and Transparency has positive affect the receipt of zakat in the BAZNAS of West Manggarai Regency. On the contrary, accountability to have no effect on the receipt of zakat in the BAZNAS of West Manggarai Regency.</p><p><strong>Keywords</strong> :the quality of accounting information, accountability, transparency, the receipt of zakat.</p><p><strong><br /></strong></p>
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spelling doaj.art-8a767057549a474381d1f7be35be02282022-12-22T02:26:47ZengAsosiasi Fakultas Ekonomi & Bisnis Indonesia (AFEBI)AFEBI Islamic Finance and Economic Review2548-52882548-52962019-06-01401627610.47312/aifer.v4i01.455243The Influence of Accounting Information Quality, Accountability and Transparency on Zakat ReceiptDewi Purnama Sari0Siti Atikah1Nur Fitriyah2Mataram UniversityMataram UniversityMataram University<p>This study aims to analyze the effect ofquality of accounting information, accountability and transparency of financial reporting on the receipt of zakat. This research is an associative researchThe data used in the form of primary data by distributing questionnaires to amil and muzakki from the National Zakat Agency (BAZNAS) in West Manggarai Regency. 99 questionnaires were distributed, but 90 were collected and can be studied.Analysis of data to test the hypothesis used multiple linear regression with analysis the SPSS program.The result of the study stated that the quality of accounting information and Transparency has positive affect the receipt of zakat in the BAZNAS of West Manggarai Regency. On the contrary, accountability to have no effect on the receipt of zakat in the BAZNAS of West Manggarai Regency.</p><p><strong>Keywords</strong> :the quality of accounting information, accountability, transparency, the receipt of zakat.</p><p><strong><br /></strong></p>https://journal.afebi.org/index.php/aifer/article/view/455
spellingShingle Dewi Purnama Sari
Siti Atikah
Nur Fitriyah
The Influence of Accounting Information Quality, Accountability and Transparency on Zakat Receipt
AFEBI Islamic Finance and Economic Review
title The Influence of Accounting Information Quality, Accountability and Transparency on Zakat Receipt
title_full The Influence of Accounting Information Quality, Accountability and Transparency on Zakat Receipt
title_fullStr The Influence of Accounting Information Quality, Accountability and Transparency on Zakat Receipt
title_full_unstemmed The Influence of Accounting Information Quality, Accountability and Transparency on Zakat Receipt
title_short The Influence of Accounting Information Quality, Accountability and Transparency on Zakat Receipt
title_sort influence of accounting information quality accountability and transparency on zakat receipt
url https://journal.afebi.org/index.php/aifer/article/view/455
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