How Does Financial Accountability, Information Quality, and Altruism Drive Business Zakat Compliance Through Business Growth Mediation?

Irham Pakawaru, Muhammad syafaat
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Abstract

This study aims to address knowledge gaps through a holistic approach, considering individual and organizational factors in the context of business zakat compliance. It involves financial accountability, information quality, and altruism as relevant factors, with information quality and altruism being mediated by business growth. Data were collected through questionnaires from 100 Small and Medium Enterprises in Palu City, Donggala Regency, and Sigi Regency, using purposive sampling. The analysis employed SEM PLS methodology. Findings indicate no significant support for the relationship between financial accountability and business growth. Conversely, information quality and altruism exhibit significant relationships. In the context of business zakat compliance, no relationships were found between financial accountability, information quality, and altruism. However, the relationship between business growth and zakat compliance proved to be significant. Mediation analysis revealed that only the relationships between information quality, altruism, and zakat compliance are mediated by business growth, while the relationship between financial accountability and zakat compliance is not mediated. Study limitations include specific context, reliance on cross-sectional data, and a narrow focus on SMEs in a specific industry. Future research recommendations encompass longitudinal studies, sample expansion, and exploration of the cultural and technological impacts on financial practices and compliance
财务责任、信息质量和利他主义如何通过企业成长中介推动企业遵守天课?
本研究旨在通过综合方法,考虑企业天课遵从情况下的个人和组织因素,填补知识空白。研究将财务责任、信息质量和利他主义作为相关因素,其中信息质量和利他主义又以企业成长为中介。研究采用目的取样法,通过问卷调查的方式收集了帕卢市、东加拉县和西吉县 100 家中小企业的数据。分析采用了 SEM PLS 方法。研究结果表明,财务责任与企业成长之间的关系没有得到重要支持。相反,信息质量和利他主义则表现出显著的关系。在遵守企业天课方面,财务责任、信息质量和利他主义之间没有关系。然而,业务增长与天课遵从之间的关系被证明是显著的。中介分析显示,只有信息质量、利他主义和遵守天课之间的关系受到企业增长的中介作用,而财务责任和遵守天课之间的关系没有受到中介作用。研究的局限性包括特定的背景、对横截面数据的依赖以及对特定行业中小企业的狭隘关注。未来的研究建议包括纵向研究、扩大样本以及探索文化和技术对财务实践和合规性的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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