PENGARUH KUALITAS INFORMASI AKUNTANSI, TRANSPARANSI LAPORAN KEUANGAN, AKUNTABILITAS KINERJA, DAN RELIGIUSITAS TERHADAP MINAT MUZAKKI DALAM MEMBAYAR ZAKAT PENGHASILAN (Studi Persepsi Pada Badan Amil Zakat Nasional Kabupaten Pati)

Abstract

This research is motivated by the realization of zakat fund collection not meeting expectations year after year, including in Pati Regency. The potential and realization of zakat show a significant gap, necessitating an examination of the factors influencing muzakki's interest in paying income zakat. The research problem is: do the factors of accounting information quality, financial statement transparency, performance accountability, and religiosity influence muzakki's interest in paying income zakat? The aim of this study is to analyze the influence of these variables. This research uses a purposive sampling method by collecting data through the distribution of questionnaires to 71 muzakki respondents who pay their income zakat to BAZNAS Pati Regency. The data obtained were then analyzed quantitatively using validity and reliability tests, classical assumption tests, and hypothesis testing with the help of SPSS 22 software. The results show that the factors of accounting information quality, financial statement transparency, performance accountability, and religiosity have a significant positive effect on muzakki's interest in paying income zakat. These findings indicate that improving the quality and transparency of financial statements, as well as accountability and religiosity, can enhance muzakki's interest in fulfilling their income zakat obligations.