Can disclosure practices and stakeholder management influence zakat payers’ trust? A Malaysian evidence

Business and Economic Horizons Pub Date : 2018-08-16 DOI:10.15208/BEH.2018.60

Nahla Samargandi, Sakinah Mohamed Tajularifin, E. Ghani, A. Aziz, A. Gunardi

引用次数: 16

Abstract

This study examines whether disclosure practices and stakeholder management play an important role in influencing the zakat payers' trust in the zakat institutions in Malaysia. A regression analysis was performed to examine the relationship between disclosure practices and stakeholder management of the zakat institutions on zakat payers' trust. Using questionnaire survey on 184 zakat payers, this study shows that the disclosure practices do influence the zakat payers' trust in the zakat institutions. However, it is revealed that stakeholder management does not influence the zakat payers' trust in zakat institutions. The findings in this study imply that the zakat institutions should focus on the transparency of disclosure practices. The findings in this research could assist the zakat institutions to increase the trust level of the zakat taxpayers towards them and assist the policy makers in establishing zakat institutions which would be perceived by the public as legitimate.

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披露实践和利益相关者管理会影响天课支付人的信任吗？马来西亚证据

本研究考察了披露实践和利益相关者管理是否在影响马来西亚天课支付人对天课机构的信任方面发挥了重要作用。进行回归分析，以检验天课机构对天课支付人信托的披露实践与利益相关者管理之间的关系。通过对184名天课支付人的问卷调查，本研究表明，披露行为确实影响了天课支付者对天课机构的信任。然而，研究表明，利益相关者管理不会影响天课支付人对天课机构的信任。这项研究的结果表明，天课机构应该关注披露实践的透明度。这项研究的结果可以帮助天课机构提高天课纳税人对他们的信任水平，并帮助政策制定者建立公众认为合法的天课机构。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Business and Economic Horizons ECONOMICS-

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期刊介绍： The Business and Economic Horizons (BEH) is an international peer-reviewed journal that publishes high quality theoretical, empirical, and review papers covering the broad spectrum of research in areas of economics, business, management, and finance. The journal aim is to bridge the gap between the theory and the observed data in these constantly developing domains. BEH Editorial Board welcomes the high-quality original research articles and review papers that verify the well-grounded and the emerging theories by employing the econometric, statistical methods or other relevant empirical methods in theoretical and applied economic analysis. BEH does not discriminate articles utilizing the non-mainstream approaches such as experimental research, institutional analysis, other variations of heterodox and developmental economic studies. Therefore, the submissions in any field of micro- and macroeconomics, business ethics, economic policy or finance are appropriate for this journal. We hope, the provided contributions will help to understand the contemporary challenges faced by the private and public sector and will establish an international forum of empirical research.