Al-Buhuts (e-journal)
Vol. 19 No. 2 (2023): Al- Buhuts

The Influence of The Characteristics of Zakat Financial Information on The Quality of Financial Reports of Zakat Institutions in Riau

Saputra, Wali (Unknown)
Bakri, Bakri (Unknown)



Article Info

Publish Date
30 Dec 2023

Abstract

This study aims to analyze the effect of the characteristics of zakat financial information on the quality of financial reports of zakat institutions in Riau. This study uses primary data obtained by distributing questionnaires to 204 stakeholders who always interact with zakat institutions. Data analysis methods used in this study include research instrument testing and hypothesis testing using multiple regression analysis. The results of this study concluded that partially the characteristics of zakat financial information "understandable", "comparable", and "complete" affect the quality of zakat institutions' financial reports. On the other hand, the characteristics of zakat financial information are "relevant", "reliable", neutral", and "timely" do not affect the quality of zakat institutions' financial reports. Then, simultaneously, zakat financial information is relevant, understandable, reliable, neutral, timely, comparable, and complete which together affect the quality of zakat institutions' financial reports.

Copyrights © 2023






Journal Info

Abbrev

ab

Publisher

Subject

Economics, Econometrics & Finance

Description

Al-Buhuts (e-Journal) : is a biannual peer-reviewed journal published in June and Desember by Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo, Indonesia Print-ISSN 1907-0977, Online-ISSN 2442-823X Al-Buhuts (e-Journal) encompasses ...