MAHROJI, MAHROJI (2019) ANALISIS PENGARUH KEPATUHAN PENERAPAN AKUNTANSI ZAKAT PSAK NO. 109 DAN PERAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PELAPORAN KEUANGAN (Survei Pada Lembaga Amil Zakat Wilayah Propinsi DKI Jakarta dan Banten). S2 thesis, Universitas Mercu Buana.
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Abstract
This study aims to examine and analyze the effect of compliance of zakat accounting PSAK No.109 practise and the role of internal control over the accountability of financial reporting at the Amil Zakat Institution (LAZ). The study was conducted in 2018, using a quantitative approach that analyzes primary data from questionnaires distributed to LAZ in the DKI Jakarta and Banten regions. The sample in this study was taken using a purposive sampling method, which is a method of taking sources that are deliberately selected based on the criteria set by the researcher. Data analysis used multiple regression analysis with the SPSS program. From the results of this study it can be concluded that Compliance of zakat accounting PSAK No.109 practise has no significant effect on the accountability of financial reporting, while the role of the internal control system has a significant positive effect on the accountability of financial report. Keywords: compliance, zakat accounting, internal control, financial report accountability Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kepatuhan praktik akuntansi zakat PSAK No.109 dan peran pengendalian internal atas akuntabilitas pelaporan keuangan di Amil Zakat Institution (LAZ). Penelitian ini dilakukan pada tahun 2018, menggunakan pendekatan kuantitatif yang menganalisis data primer dari kuesioner yang didistribusikan ke LAZ di wilayah DKI Jakarta dan Banten. Sampel dalam penelitian ini diambil dengan menggunakan metode purposive sampling, yaitu metode pengambilan sumber yang dipilih secara sengaja berdasarkan kriteria yang ditetapkan oleh peneliti. Analisis data menggunakan analisis regresi berganda menggunakan program SPSS. Dari hasil penelitian ini dapat disimpulkan bahwa Kepatuhan praktik akuntansi zakat PSAK No.109 tidak berpengaruh signifikan terhadap akuntabilitas pelaporan keuangan, sedangkan peran sistem pengendalian internal berpengaruh positif signifikan terhadap akuntabilitas laporan keuangan. Kata kunci: kepatuhan, akuntansi zakat, pengendalian internal, akuntabilitas pelaporan keuangan.
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