Integrasi Reputasi Lembaga sebagai Variabel Mediasi dalam Memprediksi Minat Muzakki Berzakat di LazisMu - Umi Azizah, Cahya; Utami, Budi Barata Kusuma (Jurnal Ilmiah Akuntansi Manajemen, 2024)
Penelitian ini bertujuan untuk menguji peran mediasi reputation lembaga terhadap pengaruh attitude, subjective norms, dan perceived behavior control dalam model minat membayar zakat di LazisMu menggunakan pendekatan theory planned behavior. Penelitian ini menggunakan pendekatan purposive sampling. Data diperoleh sebanyak 203 responden yang berasal dari Provinsi Jawa Tengah (103 responden) dan Daerah Istimewa Yogyakarta (100 responden). Data ini diolah dengan menggunakan Smart PLS versi 3.0. Hasil penelitian ini menunjukan bahwa attitude, subjective norms dan perceived behavior control terbukti berpengaruh langsung secara signifikan terhadap intention to zakat. Selanjutnya reputation hanya memediasi pengaruh subjective norms terhadap intention to zakat.   This study aims to examine the mediating role of institutional reputation on the influence of attitude, subjective norms, and perceived behavior control in the model of interest in paying zakat at LazisMu using the theory planned behavior approach. The research used a purposive sampling approach. Data were obtained from 203 respondents from Central Java Province (103 respondents) and Yogyakarta Special Region (100 respondents). This data was processed using SmartPLS version 3.0. The results of this study indicate that attitude, subjective norms and perceived behavior control are proven to have a significant direct effect on intention to zakat. Furthermore, reputation only mediates the effect of subjective norms on intention to zakat.