The Effect of Accountability, Public Trust, Reputation and Perceived Quality of Zakat Institution to Muzzaki’s Behavior

Authors

  • Raudhah Trisna Wardhani Brawijaya University
  • Zaki Baridwan Accounting Department, Faculty of Economics and Business, Brawijaya University

Abstract

ABSTRACT

Purpose This study aims to examine the effect of accountability, public trust, reputation and the perceived quality of the institution and its effect on muzzaki’s behavior.

Design/methodology/approach This study used an associative causality approach with data collection techniques using questionnaires. The population of this study were all muzzaki at the Zakat Management Organization in East Java, totaling 10,000 muzzaki. The sampling method used in this research was purposive sampling. The analysis technique used was a variance-based structural equation model (SEM) or component-based SEM, known as Partial Least Square (PLS).

Findings Institutional accountability had a positive effect on public trust, institution reputation, perceived quality, and muzzaki’s behavior. Public trust had a positive effect on muzzaki’s behavior. The reputation and perceived quality of the institution had a positive effect on the behavior of muzzaki.

Practical implications The results showed that the implementation of institutional accountability is an important factor in increasing public trust, institutional reputation, perceived quality and muzzaki’s behavior, so that the Amil Zakat Institution in East Java Province is expected to be able to implement accountability properly, so that the level of public trust, institutional reputation and perceived quality will be increase, so does the behavior of muzzaki at the Amil Zakat Institution in East Java Province.

Originality/value This research is a replication and modification of the concept of previous research where there was a gap between the similar variables studied which obtained inconsistent results.

Keywords Accountability; Public Trust; Institution's Reputation; Perceived Quality; Muzzaki’s behavior.

Paper type Research Paper

Published

2023-12-29

How to Cite

Raudhah Trisna Wardhani, & Zaki Baridwan. (2023). The Effect of Accountability, Public Trust, Reputation and Perceived Quality of Zakat Institution to Muzzaki’s Behavior. The International Journal of Accounting and Business Society, 31(3). Retrieved from https://ijabs.ub.ac.id/index.php/ijabs/article/view/698