Majapahit Journal of Islamic Finance dan Management
Vol. 6 No. 2 (2026): Islamic Finance and Management

The Effect of Islamic Financial Report Transparency on Customer Trust

Levi Yani (IAIN Datuk Laksemana, Bengkalis, Indonesia)
Lili Artati (IAIN Datuk Laksemana, Bengkalis, Indonesia)
Novi Astria Ningsih (IAIN Datuk Laksemana, Bengkalis, Indonesia)
Siti Mahmudah (IAIN Datuk Laksemana, Bengkalis, Indonesia)
Joni Hendra (IAIN Datuk Laksemana, Bengkalis, Indonesia)



Article Info

Publish Date
13 Aug 2026

Abstract

This study aims to examine and analyze whether the transparency of Islamic financial reports influences the level of customer trust, and to determine how large that influence is within Islamic financial institutions. This study employs a quantitative approach by distributing questionnaires to 30 respondents. The collected data were subsequently tested using the classical assumption test and simple linear regression. The results indicate that the data are normally distributed and satisfy the testing requirements. Based on hypothesis testing (t-test and F-test), a significance value of 0.000 was found, meaning that the transparency of Islamic financial reports has a very positive and significant effect on customer trust. Furthermore, the coefficient of determination test (R Square) yielded a value of 0.80, indicating that transparency of financial reports contributes 80% toward the formation of customer trust, while the remaining 20% is influenced by other factors outside the scope of this study. These findings are consistent with previous research affirming that information transparency is the primary key to preventing suspicion and building customer loyalty within the Islamic banking system.

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Journal Info

Abbrev

majapahit

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Majapahit Journal of Islamic Finance and Management (MJIFM) is a journal published by Department of Sharia Economics Universitas KH. Abdul Chalim Mojokerto Indonesia twice a year (June and December). The focus and scope have been adjusted to meet the high standards and wide coverage typical of ...