ISLAM, MUHAMMAD DZAKIR IZZATUL (2019) ANALISIS PENGARUH SHARIAH COMPLIANCE, TRANSPARANSI, DAN PERAN TEKNOLOGI INFORMASI TERHADAP AKUNTABILITAS LAPORAN KEUANGAN (Studi Empiris Pada Lembaga Pengelola Zakat Tahun 2018). S1 thesis, Universitas Mercu Buana.
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Abstract
This study aims to determine the effect of shariah compliance, transparency, and the role of information technology on the accountability of financial statements at zakat management institutions. This study uses primary data from respondents with a quantitative approach. The sample used is the zakat management institution in the cities of Jakarta, Tangerang, and South Tangerang using the purpose sampling method. The data analysis method used is SEM (Search Engine Marketing) with the Smart PLS 3 program. The results of this study indicate that the three independent variables namely shariah compliance, transparency, and the role of information technology have an influence on financial statement accountability by 76.8%, while the rest are influenced by other factors. Partially, transparency and the role of information technology have a positive and insignificant effect on the accountability of financial statements, while compliance shariah has a significant positive effect on financial statement accountability. Keywords : Financial Report Accountability, Shariah Compliance, Transparency, Role of Information Technology Penelitian ini bertujuan untuk mengetahui pengaruh shariah compliance, transparansi, dan peran teknologi informasi terhadap akuntabilitas laporan keuangan pada lembaga pengelola zakat. Penelitian ini menggunakan data primer dari responden dengan pendekatan kuantitatif. Sampel yang digunakan adalah lembaga pengelola zakat yang berada di wilayah kota Jakarta, Tangerang, dan Tangerang Selatan dengan metode purpose sampling. Metode analisis data yang digunakan adalah SEM (Search Engine Marketing) dengan program Smart PLS 3. Hasil dari penelitian ini menunjukkan bahwa ketiga variabel independen yaitu shariah compliance, transparansi, dan peran teknologi informasi memiliki pengaruh terhadap akuntabilitas laporan keuangan sebesar 76.8%, sedangkan sisanya dipengaruhi oleh faktor lain. Secara parsial, transparansi dan peran teknologi informasi berpengaruh positif tidak signifikan terhadap akuntabilitas laporan keuangan, sedangkan shariah compliance berpengaruh positif signifikan terhadap akuntabilitas laporan keuangan. Kata kunci : Akuntabilitas Laporan Keuangan, Shariah Compliance, Transparansi, Peran Teknologi Informasi
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