The effect of accountability, transparency and operational efficiency on decisions to pay zakat with ability as intervening variables

https://doi.org/10.21744/irjmis.v9n1.2017

Authors

  • Eko Muliansyah Doctoral Program in Economics, Faculty of Economics and Business, University of 17 August 1945 Surabaya
  • Mulyanto Nugroho Doctoral Program in Economics, Faculty of Economics and Business, University of 17 August 1945 Surabaya
  • Slamet Riyadi Doctoral Program in Economics, Faculty of Economics and Business, University of 17 August 1945 Surabaya

Keywords:

ability, accountability, decision pay zakat, operational efficiency, transparency

Abstract

This study focuses on the effect of accountability, transparency, and operational efficiency on the decision to pay zakat with ability as a moderating variable at the national amil zakat institution in Surabaya. The population used in this study was 105.644 people. The sample in the study was 399 people determined by the non-probability sampling method. In this study, a questionnaire research instrument was used, namely, a set of questions addressed to respondents to obtain written information related to research variables and using Partial Least Square (PLS)analysis techniques. The results show the ability to intervene the effect of the variables of accountability, transparency, and efficiency positively and significantly on the decision to pay zakat at the national amil zakat institution in Surabaya.

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Published

2022-01-02

How to Cite

Muliansyah, E., Nugroho, M., & Riyadi, S. (2022). The effect of accountability, transparency and operational efficiency on decisions to pay zakat with ability as intervening variables. International Research Journal of Management, IT and Social Sciences, 9(1), 138-150. https://doi.org/10.21744/irjmis.v9n1.2017

Issue

Section

Peer Review Articles