THE IMPACT OF TRANSPARENCY, ACCOUNTABILITY AND SERVICE QUALITY ON THE LEVEL OF TRUST OF MUZAKKI TO PAY ZAKAT TO THE NATIONAL ZAKAT AGENCY (BAZNAS) OF RIAU PROVINCE

Abstract

The purpose of this study is to test the hypothesis and produce evidence regarding the influence of Financial Report Transparency, Accountability and Service Quality on the level of Muzakki’s Trust to Pay Zakat at the National Zakat Agency (BAZNAS) of Riau Province. The study used primary data, namely distributing questionnaires to the Pekanbaru community who had paid zakat in the last three years at BAZNAS Riau Province. The sampling used in this study was the purposive sampling method. The number of muzakki who were sampled in this study was 100 respondents. The analysis method used to test the hypotesis was SmartPLS 3. The result of this study indicate that Financial Report Transparency, Accountability and Service Quality have an influence and are significant on the level of trust.