Accountability and Transparency Model of Zakah Institution in Indonesia

Abstract

The purpose of this study was to determine how to assess accountability and transparency in improving organization performance and public trust. This research was conducted at Zakah Institution, which is one of the best LAZISMUs (Zakah institution) in Indonesia. The number of samples 42 which produces panel data is 71. By testing using the regression model, it is found that the accountability variable is not significant when it comes to financial performance, on the other hand, the transparent variable has a significant effect on performance, while both have significant results when tested on public trust. After entering the performance variables in the model of the obtained results that accountability and performance have a significant influence will but transparency becomes insignificant. Including the performance intervening variable is a new model that has not been previously researched. This shows that the financial performance variable influences public trust. However, all models will have a significant effect when tested together.