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The effect of Amil’s Islamic characteristics on the quality of financial reporting of Zakat Management Organizations (ZMO): Good governance as intervening variable

The objective of this research is to analyze the effect of Amil's Islamic Characteristics on Quality of Financial Reporting and Good Governance as an Intervening Variable in Zakat Management Organizations (ZMO). The research used the Structural Equation Modeling-Partial Least Square (SEM-PLS) m...

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Main Authors: Nawas, Abrar, Basri, Yuswar Zainal, Mariyanti, Tatik, Zulhelmy, Zulhelmy
Format: Article
Language:English
Published: UUM Press 2021
Subjects:
HF Commerce
HG Finance
Online Access:https://repo.uum.edu.my/id/eprint/28956/1/IJIB%2006%2001%202021%2015-31.pdf
https://repo.uum.edu.my/id/eprint/28956/
https://e-journal.uum.edu.my/index.php/ijib/article/view/14548
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spelling my.uum.repo.289562022-11-01T02:40:03Z https://repo.uum.edu.my/id/eprint/28956/ The effect of Amil’s Islamic characteristics on the quality of financial reporting of Zakat Management Organizations (ZMO): Good governance as intervening variable Nawas, Abrar Basri, Yuswar Zainal Mariyanti, Tatik Zulhelmy, Zulhelmy HF Commerce HG Finance The objective of this research is to analyze the effect of Amil's Islamic Characteristics on Quality of Financial Reporting and Good Governance as an Intervening Variable in Zakat Management Organizations (ZMO). The research used the Structural Equation Modeling-Partial Least Square (SEM-PLS) method with SmartPLS software to analyze data from 204 samples of commissioners and administrators of Zakat Management Organization. The results show that the character of trustworthiness, professionalism, and good governance had a positive and significant effect on the quality of Financial Reporting. In contrast, Islamic religiosity has no impact on the quality of financial reporting. The results also show that Islamic religiosity, trustworthiness, and professionalism had a positive and significant effect on good governance. Good governance played a role in mediating the influence of trustworthiness on the quality of Financial Reporting. The research findings provide managerial implications for ZMO and the government to utilize Islamic religiosity and character of trustworthiness as qualitative standards in Amil recruitment. Furthermore, it allows them to create and set Amil’s professional competency standards, including the fields of accounting and management, and provide Amil professional certification as well as establish Amil Professional Associations. UUM Press 2021 Article PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/28956/1/IJIB%2006%2001%202021%2015-31.pdf Nawas, Abrar and Basri, Yuswar Zainal and Mariyanti, Tatik and Zulhelmy, Zulhelmy (2021) The effect of Amil’s Islamic characteristics on the quality of financial reporting of Zakat Management Organizations (ZMO): Good governance as intervening variable. International Journal of Islamic Business (IJIB), 6 (1). pp. 15-31. ISSN 0127- 662X https://e-journal.uum.edu.my/index.php/ijib/article/view/14548
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutional Repository
url_provider http://repo.uum.edu.my/
language English
topic HF Commerce
HG Finance
spellingShingle HF Commerce
HG Finance
Nawas, Abrar
Basri, Yuswar Zainal
Mariyanti, Tatik
Zulhelmy, Zulhelmy
The effect of Amil’s Islamic characteristics on the quality of financial reporting of Zakat Management Organizations (ZMO): Good governance as intervening variable
description The objective of this research is to analyze the effect of Amil's Islamic Characteristics on Quality of Financial Reporting and Good Governance as an Intervening Variable in Zakat Management Organizations (ZMO). The research used the Structural Equation Modeling-Partial Least Square (SEM-PLS) method with SmartPLS software to analyze data from 204 samples of commissioners and administrators of Zakat Management Organization. The results show that the character of trustworthiness, professionalism, and good governance had a positive and significant effect on the quality of Financial Reporting. In contrast, Islamic religiosity has no impact on the quality of financial reporting. The results also show that Islamic religiosity, trustworthiness, and professionalism had a positive and significant effect on good governance. Good governance played a role in mediating the influence of trustworthiness on the quality of Financial Reporting. The research findings provide managerial implications for ZMO and the government to utilize Islamic religiosity and character of trustworthiness as qualitative standards in Amil recruitment. Furthermore, it allows them to create and set Amil’s professional competency standards, including the fields of accounting and management, and provide Amil professional certification as well as establish Amil Professional Associations.
format Article
author Nawas, Abrar
Basri, Yuswar Zainal
Mariyanti, Tatik
Zulhelmy, Zulhelmy
author_facet Nawas, Abrar
Basri, Yuswar Zainal
Mariyanti, Tatik
Zulhelmy, Zulhelmy
author_sort Nawas, Abrar
title The effect of Amil’s Islamic characteristics on the quality of financial reporting of Zakat Management Organizations (ZMO): Good governance as intervening variable
title_short The effect of Amil’s Islamic characteristics on the quality of financial reporting of Zakat Management Organizations (ZMO): Good governance as intervening variable
title_full The effect of Amil’s Islamic characteristics on the quality of financial reporting of Zakat Management Organizations (ZMO): Good governance as intervening variable
title_fullStr The effect of Amil’s Islamic characteristics on the quality of financial reporting of Zakat Management Organizations (ZMO): Good governance as intervening variable
title_full_unstemmed The effect of Amil’s Islamic characteristics on the quality of financial reporting of Zakat Management Organizations (ZMO): Good governance as intervening variable
title_sort effect of amil’s islamic characteristics on the quality of financial reporting of zakat management organizations (zmo): good governance as intervening variable
publisher UUM Press
publishDate 2021
url https://repo.uum.edu.my/id/eprint/28956/1/IJIB%2006%2001%202021%2015-31.pdf
https://repo.uum.edu.my/id/eprint/28956/
https://e-journal.uum.edu.my/index.php/ijib/article/view/14548
_version_ 1748705485343686656
score 13.211869

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