SKRIPSI AKS

Analisis Faktor Yang Mempengaruhi Kepatuhan Membayar Zakat Profesi di BAZNAS Kabupaten Banjarnegara

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ABSTRACT

This study was conducted to determine the factors that influence compliance
with paying professional zakat to the National Amil Zakat Agency of Banjarnegara
Regency using attitude variables, subjective norms, behavioral control,
accountability, transparency, and income with intention as an intervening variable.
This type of research is quantitative research with primary data sources in the form
of distributing questionnaires. The population used is all muzaki who pay
professional zakat and are civil servants / ASN in the Regional Apparatus
Organization (OPD) of Banjarnegara Regency.
The sampling technique is by using purposive sampling so that a sample of

100 respondents is obtained and processed with Structural Equation Modeling-
Partial Least Square (SEM-PLS). The results state that attitudes, subjective norms,

behavioral control and transparency have no effect on intentions, while
accountability and income affect intentions, and intentions affect compliance. So
that in this study the intention variable can be used as a mediator between the
dependent variable and the independent variable.

Keywords: attitude, subjective norms, behavioral control, accountability,
transparency, income, intention and compliance.

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 DIA a 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2024

Deskripsi Fisik

21 cm, 42 Halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Diah Pujianti

Versi lain/terkait

Lampiran Berkas

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