The Effect of Transparency, Sharia Financial Statements, and Accountability on Donors’ Trust

Abstract

This study aims to examine the effects of transparency, sharia financial reporting, and accountability on muzakki trust in the Muhammadiyah Zakat, Infaq and Shodaqoh Institution (LAZISMU) of Bogor Regency. This research employed a quantitative approach using a survey method. The data were collected through questionnaires distributed to 50 respondents selected using purposive sampling. Data analysis was conducted using multiple linear regression, with partial and simultaneous hypothesis testing. The results indicate that transparency has a positive and significant effect on muzakki trust, as evidenced by a t-value of 4.534 and a significance level of 0.000. Sharia financial reporting also has a positive and significant effect on muzakki trust, with a t-value of 4.381 and a significance level of 0.000. Furthermore, accountability has a positive and significant effect, with a t-value of 6.421 and a significance level of 0.000, making it the most dominant variable. Simultaneously, transparency, sharia financial reporting, and accountability have a significant effect on muzakki trust, with an F-value of 16.272 and a significance level of 0.000. The research model explains 48.30% of the variation in muzakki trust.