THE EFFECT OF ZAKAT KNOWLEDGE, INSTITUTION IMAGE, TRANSPARENCY AND ACCOUNTABILITY OF FINANCIAL STATEMENT ON MUZAKI'S INTEREST IN PAYING ZAKAT THROUGH ZAKAT MANAGEMENT ORGANIZATION (SURVEY OF MUZAKI ON SLEMAN REGENCY)
Abdullah Taman, Universitas Negeri Yogyakarta
Abstract
This research aims to determine the effect of zakat knowledge, institutional image, transparency and financial statement accountability on muzaki's interest in paying zakat through the Zakat Management Organization in Sleman Regency. This research is survey research. The population in this study is muzaki in Sleman Regency who knows the Zakat Management Organization. The analysis prerequisite tests included the normality test, linearity test, multicollinearity test, and heteroscedasticity test. The data analysis technique is the t-test and multiple regression analysis. The results of this study include: 1) Knowledge of Zakat does not affect Muzaki's Interest in Paying Zakat through Zakat Management Organization in Sleman Regency. 2) Institutional image has a positive and significant effect on Muzaki's Interest in Paying Zakat through Zakat Management Organization in Sleman Regency. 3) Transparency of Financial Statement has a positive and significant effect on Muzaki's interest in Paying Zakat through Zakat Management Organization in Sleman Regency. 4) Financial Statement Accountability has a positive and significant effect on Muzaki's Interests in Paying Zakat through Zakat Management Organization in Sleman Regency.
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