Zakat institution’s governance in Malaysia : zakat payers’ perspective

Zakat payers’ confidence in zakat institutions is not at a satisfactory level although zakat collection increases every year. The issue of low public confidence is due to the weakness in the zakat institution’s governance. This study tried to explore the phenomena in the zakat institution’s governan...

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Main Author:	Md Hairi, Md Hussain
Format:	Thesis
Language:	eng eng
Published:	2017
Subjects:	BP Islam Bahaism Theosophy, etc HG Finance
Online Access:	https://etd.uum.edu.my/7888/1/s92933_01.pdf https://etd.uum.edu.my/7888/2/s92933_02.pdf
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id	my-uum-etd.7888
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Md. Idris, Kamil Saad, Ram Al Jaffri
topic	BP Islam Bahaism Theosophy, etc HG Finance
spellingShingle	BP Islam Bahaism Theosophy, etc HG Finance Md Hairi, Md Hussain Zakat institution’s governance in Malaysia : zakat payers’ perspective
description	Zakat payers’ confidence in zakat institutions is not at a satisfactory level although zakat collection increases every year. The issue of low public confidence is due to the weakness in the zakat institution’s governance. This study tried to explore the phenomena in the zakat institution’s governance and wished to accomplish two main objectives. The first objective was to identify the constitution of the zakat institution’s governance, while, the second objective was to examine the magnitude of the variables in the zakat institution’s governance. In this study, factors that constitute the zakat institution’s governance are discussed from the perspective of the stakeholder theory and the agency theory. The survey method was used for data collection. 431 questionnaires were fit to be analyzed using the exploratory factor analysis and the confirmatory factor analysis after passing the screening and purification process. This study found nine variables that constitute the zakat institution’s governance to address the first objective, while the second objective was addressed when these variables that were really strong in terms of reliability and validity were arranged according to their magnitude of strength. These variables were information technology (0.783), law (0.780), accountability (0.713), service quality (0.658), religiosity (0.649), participation (0.642), enforcement (0.607), audit committee independence (0.581) and audit committee diligence (0.514). The implications of this study contribute to the literature by enriching discussions on the zakat institution’s governance. Thus, understanding of the zakat institution’s governance can be improved since the findings are based on empirical evidence. Implications to the theory are in terms of the usage of the stakeholder theory and the agency theory in the zakat environment where previously these theories were only applicable in the corporate environment. This reinforces the application of these theories in environments of nonprofit organizations. These findings also contribute to zakat institutions by presenting the important factors that can assist in developing strategies to put zakat institution’s governance at the highest level.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Md Hairi, Md Hussain
author_facet	Md Hairi, Md Hussain
author_sort	Md Hairi, Md Hussain
title	Zakat institution’s governance in Malaysia : zakat payers’ perspective
title_short	Zakat institution’s governance in Malaysia : zakat payers’ perspective
title_full	Zakat institution’s governance in Malaysia : zakat payers’ perspective
title_fullStr	Zakat institution’s governance in Malaysia : zakat payers’ perspective
title_full_unstemmed	Zakat institution’s governance in Malaysia : zakat payers’ perspective
title_sort	zakat institution’s governance in malaysia : zakat payers’ perspective
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2017
url	https://etd.uum.edu.my/7888/1/s92933_01.pdf https://etd.uum.edu.my/7888/2/s92933_02.pdf
_version_	1747828282803355648
spelling	my-uum-etd.78882021-05-10T06:34:08Z Zakat institution’s governance in Malaysia : zakat payers’ perspective 2017 Md Hairi, Md Hussain Md. Idris, Kamil Saad, Ram Al Jaffri Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) BP Islam. Bahaism. Theosophy, etc HG Finance Zakat payers’ confidence in zakat institutions is not at a satisfactory level although zakat collection increases every year. The issue of low public confidence is due to the weakness in the zakat institution’s governance. This study tried to explore the phenomena in the zakat institution’s governance and wished to accomplish two main objectives. The first objective was to identify the constitution of the zakat institution’s governance, while, the second objective was to examine the magnitude of the variables in the zakat institution’s governance. In this study, factors that constitute the zakat institution’s governance are discussed from the perspective of the stakeholder theory and the agency theory. The survey method was used for data collection. 431 questionnaires were fit to be analyzed using the exploratory factor analysis and the confirmatory factor analysis after passing the screening and purification process. This study found nine variables that constitute the zakat institution’s governance to address the first objective, while the second objective was addressed when these variables that were really strong in terms of reliability and validity were arranged according to their magnitude of strength. These variables were information technology (0.783), law (0.780), accountability (0.713), service quality (0.658), religiosity (0.649), participation (0.642), enforcement (0.607), audit committee independence (0.581) and audit committee diligence (0.514). The implications of this study contribute to the literature by enriching discussions on the zakat institution’s governance. Thus, understanding of the zakat institution’s governance can be improved since the findings are based on empirical evidence. Implications to the theory are in terms of the usage of the stakeholder theory and the agency theory in the zakat environment where previously these theories were only applicable in the corporate environment. This reinforces the application of these theories in environments of nonprofit organizations. 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