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All Journal PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Eksplorasi Akuntansi (JEA) Trilogi Accounting & Business Research Media Riset Ekonomi Pembangunan (MedREP)
Ahmad Rahbani Sulaiman S
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Eksplorasi Akuntansi (JEA)

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Pengaruh Akuntabilitas dan Kinerja Karyawan terhadap Kepercayaan Pembayar Zakat (Muzakki) pada Baznas Kota Padang Safitri, Tiara; Deviani, Deviani; Sulaiman, Ahmad Rahbani
Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i2.2570

Abstract

This study aims to analyze the effect of accountability and employee performance on zakat payers' (muzakki) trust in BAZNAS Kota Padang. A quantitative approach was used, with primary data collected through questionnaires distributed to 126 individual muzakki respondents. Data analysis was conducted using multiple linear regression with SPSS version 27. The findings reveal that accountability has a significant positive effect on muzakki trust, indicating that enhanced transparency and responsibility in zakat management foster public trust. Employee performance also shows a significant positive effect, where the quality of service provided by employees increases muzakki's confidence in zakat institutions. Together, these independent variables explain 56.2% of the variance in muzakki trust. The study supports legitimacy theory, emphasizing the importance of transparency and professionalism in building social legitimacy. These findings provide practical implications for BAZNAS to continuously improve accountability and employee performance to strengthen muzakki trust.
Pengaruh Audit Tenure, Auditor Switching dan Ukuran KAP terhadap Audit Report Lag pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023 Insani, Satya; Arza, Fefri Indra; Sulaiman, Ahmad Rahbani
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.2960

Abstract

This study aims to determine the effect of audit tenure, auditor switching and KAP size on Audit Report Lag. Audit Report Lag is the dependent variable, while Audit Tenure, Auditor Switching and KAP Size are independent variables. Audit Report Lag is measured by the Date of issuance of the audit report-the company's closing date. Audit tenure is measured by calculating the number of years of engagement between the client company and the auditor at the KAP. Auditor Switching is measured by a dummy variable, 1 for companies that do auditor switching and 0 for companies that do not do auditor switching. KAP size is measured using a dummy variable, 1 for companies that use Big Four KAP and 0 for companies that use non-Big Four KAP. The data used are annual reports and financial statements of Property and Real Estate companies listed on the Indonesia Stock Exchange in 2020-2023, with a sample of 88 companies. Data analysis using purposive sampling and multiple linear regression. The results of the study indicate that Audit tenure has a significant negative effect on audit report lag, Auditor switching has a significant negative effect on audit report lag, KAP size has a significant negative effect on audit report lag.
Co-Authors Afriosa Syawitri Deviani Deviani Dian Indah Hayati Dian Indah Hayati Fefri Indra Arza Fitra, Halkadri Insani, Satya Intan Nurbaiti Fawziah Nadya Fritanita Julyazti Pebriyani, Dewi Putra, Rino Dwi Safitri, Tiara Salma Taqwa