Pengaruh Akuntabilitas, Transparansi, Kepercayaan, dan Altruisme terhadap Pembayaran Zakat pada Badan Amil Zakat Nasional di Kabupaten Padang Lawas

Abstract

The aim of this research is to determine whether there is accountability, transparency, trust and altruism regarding zakat payments at the Padang Lawas Regency Amil Zakat Agency. This research uses various quantitative linear analytical approaches. The conclusion of this research shows that generosity has a big influence on Zakat payments, partial trust has a significant influence, partial transparency does not have a significant influence, and partial accountability has a significant influence. Research findings show that, at the Padang Lawas Regency Amil Zakat Agency, accountability, transparency, trust, and altruism all impact zakat payments simultaneously. Based on the results of regression calculations, a coefficient of determination (R square) of 0.718 is obtained, which shows that variables related to accountability, transparency, trust and altruism can contribute 71.8% to the variation in the Zakat Payment variable, with the magnitude of other variables not yet researched explained the remaining 28.2%.