MENGUJI TRUST SEBAGAI VARIABEL PEMEDIASI DALAM HUBUNGAN PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP MINAT MASYARAKAT MEMBAYAR ZAKAT

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Published: Aug 5, 2024
DOI: https://doi.org/10.36908/esha.v10i1.1100
Keywords:
Transparansi, Akuntabilitas, Responsibilitas, Independen, Kesetaraan Trust, dan Minat Membayar Zakat

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Hadi Subeno
Universitas Islam Negeri (UIN) Sjech M. Djamil Djambek Bukittinggi
Asyari Asyari
Universitas Islam Negeri (UIN) Sjech M. Djamil Djambek Bukittinggi

Abstract

BAZNAS merupakan Lembaga Amil Zakat yang fungsinya fokus pada penghimpunan dan penyaluran dana zakat, infaq, sedekah dan wakaf tak jauh berbeda dengan Lembaga filantropi pada umumnya. Tujuan Penelitian ini adalah Menganalisis Pengaruh Penerapan Good Corporate Governance (Transparansi, Akuntabilitas, Responsibilitas, Independen dan Kesetaraan) Terhadap Minat Membayar Zakat dengan Trust sebagai Variabel Pemediasi. Metode penelitian ini adalah kauntitatif Variabel dalam kajian ini meliputi variabel independen yaitu Transparansi (X1), Akuntabilitas (X2), Responsibilitas (X3), Independen (X4) dan Kesetaraan (X5), Minat Masyarakat Membayar Zakat (Y), sedangkan variabel Mediasi yaitu Trust  (Z). Riset ini dilakukan pada Masyarakat yang tinggal Di Kota Bukittinggi Provinsi Sumatera Barat Minat Membayar Zakat Dan dilakukan pada bulan Januari 2024 sampai dengan selesai. Data primer dalam penelitian ini yaitu data kuesioner yang di sebarkan kepada para Masyarakat di Kota Bukittinggi Provinsi Sumatera Barat. Dalam penelitian ini, program Warp Partial Least Square digunakan untuk data. PLS adalah pendekatan pemodelan kausal yang tujuannya adalah untuk memaksimalkan variabilitas variabel. Hasil Penelitian ini adalah Kesimpulan Transparansi berpengaruh Signifikan dan Positif terhadap Minat Membayar Zakat, Akuntabilitas tidak berpengaruh Signifikan dan Negatif, Responsibilitas berpengaruh signifikan dan Positif terhadap Minat Membayar Zakat, Independen berpengaruh signifikan dan Positif terhadap Minat Masyarakat Membayar Zakat,  Kesetaraan Berpengaruh Positif dan Signifikan terhadap Minat Membayar Zakat. Trust Memediasi Pengaruh Transparansi terhadap Minat Membayar Zakat, Trust tidak Memediasi Pengaruh Akuntabilitas terhadap Minat Membayar Zakat, Trust  Memediasi Pengaruh Responsibilitas terhadap Minat Membayar Zakat, Trust tidak Memediasi Pengaruh Independen terhadap Minat Membayar Zakat dan Trust tidak Memediasi Pengaruh Kesetaraan terhadap Minat Masyarakat Membayar Zakat.

Article Details

How to Cite
Subeno, H., & Asyari, A. (2024). MENGUJI TRUST SEBAGAI VARIABEL PEMEDIASI DALAM HUBUNGAN PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP MINAT MASYARAKAT MEMBAYAR ZAKAT. Ekonomica Sharia: Jurnal Pemikiran Dan Pengembangan Ekonomi Syariah, 10(1), 1–26. https://doi.org/10.36908/esha.v10i1.1100
Issue
Vol. 10 No. 1 (2024): Jurnal Ekonomica Sharia : Jurnal Pemikiran dan Pengembangan Ekonomi Syariah - Agustus 2024
Section
Articles 
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