{"title":"问责制、透明度、情感信任和认知信任对支付天课兴趣的影响","authors":"Mohammad Fahmi Ikhwandha, Ataina Hudayati","doi":"10.20885/JAAI.VOL23.ISS1.ART5","DOIUrl":null,"url":null,"abstract":"This research aimed to expand the previous study by studying the role of two dimensions of trust concepts namely affective trust and cognitive trust. Particularly, this research aimed to analyze the influence of accountability and transparency toward affective and cognitive trust. Moreover, the purpose of this research was to test the influence of cognitive and affective trust toward the interest in paying zakat through zakat institution. The subject of this research was 100 muzakkis of BAZNAS (Badan Amil Zakat Nasional/National Board of Zakat) located in Special Region of Yogyakarta and BAZNAS located in Yogyakarta City. The data analysis method used in this research was Partial Least Square. The result of this study implied that accountability positively affects affective and cognitive trust. Furthermore, the result of this study also implied that affective and cognitive trust positively affects the interest in paying zakat through zakat institution. In other hand, this research also found that transparency has no effect on cognitive and affective trust.","PeriodicalId":33152,"journal":{"name":"Jurnal Akuntansi dan Auditing Indonesia","volume":" ","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"11","resultStr":"{\"title\":\"The influence of accountability, transparency, affective and cognitive trust toward the interest in paying zakat\",\"authors\":\"Mohammad Fahmi Ikhwandha, Ataina Hudayati\",\"doi\":\"10.20885/JAAI.VOL23.ISS1.ART5\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This research aimed to expand the previous study by studying the role of two dimensions of trust concepts namely affective trust and cognitive trust. Particularly, this research aimed to analyze the influence of accountability and transparency toward affective and cognitive trust. Moreover, the purpose of this research was to test the influence of cognitive and affective trust toward the interest in paying zakat through zakat institution. The subject of this research was 100 muzakkis of BAZNAS (Badan Amil Zakat Nasional/National Board of Zakat) located in Special Region of Yogyakarta and BAZNAS located in Yogyakarta City. The data analysis method used in this research was Partial Least Square. The result of this study implied that accountability positively affects affective and cognitive trust. Furthermore, the result of this study also implied that affective and cognitive trust positively affects the interest in paying zakat through zakat institution. In other hand, this research also found that transparency has no effect on cognitive and affective trust.\",\"PeriodicalId\":33152,\"journal\":{\"name\":\"Jurnal Akuntansi dan Auditing Indonesia\",\"volume\":\" \",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-06-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"11\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Akuntansi dan Auditing Indonesia\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.20885/JAAI.VOL23.ISS1.ART5\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Akuntansi dan Auditing Indonesia","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.20885/JAAI.VOL23.ISS1.ART5","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 11
摘要
本研究旨在通过研究信任概念的两个维度(即情感信任和认知信任)的作用来扩展先前的研究。特别是,本研究旨在分析问责制和透明度对情感和认知信任的影响。此外,本研究的目的是测试认知和情感信任对通过天课制度支付天课的兴趣的影响。本研究的对象是位于日惹特区的BAZNAS(Badan Amil Zakat Nasional/National Board of Zakat)和位于日惹市的BAZNAS的100 muzakki。本研究采用偏最小二乘法进行数据分析。本研究的结果表明,责任感对情感和认知信任有积极影响。此外,本研究的结果还表明,情感和认知信任对通过天课制度支付天课的兴趣有积极影响。另一方面,本研究还发现,透明度对认知和情感信任并没有影响。
The influence of accountability, transparency, affective and cognitive trust toward the interest in paying zakat
This research aimed to expand the previous study by studying the role of two dimensions of trust concepts namely affective trust and cognitive trust. Particularly, this research aimed to analyze the influence of accountability and transparency toward affective and cognitive trust. Moreover, the purpose of this research was to test the influence of cognitive and affective trust toward the interest in paying zakat through zakat institution. The subject of this research was 100 muzakkis of BAZNAS (Badan Amil Zakat Nasional/National Board of Zakat) located in Special Region of Yogyakarta and BAZNAS located in Yogyakarta City. The data analysis method used in this research was Partial Least Square. The result of this study implied that accountability positively affects affective and cognitive trust. Furthermore, the result of this study also implied that affective and cognitive trust positively affects the interest in paying zakat through zakat institution. In other hand, this research also found that transparency has no effect on cognitive and affective trust.