The Mediating Effect of Trust in the Relationship Between Reputation and Opportunism Towards Commitment to Paying Zakat

Authors

  • Riza Reni Yenti Faculty of Economics and Business, Andalas University, Indonesia
  • Aza Azlina Md Kassim Faculty of Business Management and Professional Studies, Management and Science University, Malaysia
  • Astri Yulia Faculty of Education and Social Sciences, Selangor University, Malaysia

DOI:

https://doi.org/10.33736/ijbs.4866.2022

Keywords:

Reputation, opportunism, SOR theory, zakat

Abstract

The purpose of this study was to investigate the influence drivers for zakat payers to commit to paying zakat through the official zakat institutions. To execute this study, the Stimulus Organism Response (SOR) theory was used as the basis of the investigation in which stimuli will invite attention or interest from the recipients and produce responses. Data were collected through a survey questionnaire that asked the respondents’ opin-ions on reputation, opportunism, trust, and commitment from a mass Islamic lecture. We employed the Partial Least Squares program named Warp-pls 5.0 to analyse the data. The result shows that the reputation of the zakat institution stimulates zakat payers to trust it and commit to paying zakat. Nevertheless, opportunism is not been proved statistically. The result shows that the zakat institution must maintain and improve its reputa-tion and look for other factors to stimulate zakat payers to pay zakat to the official institution for bigger zakat.

References

Abioye, M. M. O., & Adnan, M. A. (2013). Antecedents of zakat payers' trust in an emerging zakat sector: An exploratory study. Journal of Islamic Accounting and Business Research, 4(1), 4-25. https://doi.org/10.1108/17590811311314267

Ahimbisibwe, A., Nangoli, S., & Tusiime, W. (2012). Formal contractual governance mechanisms, contract contingencies, interorganizational trust, supplier opportunism and outsourcing performance. International Journal of Business and Behavioral Sciences, 2(9), 7-20.

Ahmad, M. (2016). The need for high corporate governance in Nigerian zakah and waqf institutions. Shariah Journal, 24(3), 495-526. https://doi.org/10.22452/js.vol24no3.7

Akbar, N., & Kayadibi, S. (2012). Integrating zakat into Indonesian fiscal system in the light of siyasah shar'iyyah. National Seminar on Contemporary Fiqh: Issues and Challenges, 1(1), 380-402. https://doi.org/10.14421/grieb.2013.011-05

Akram, A., Kamran, M., Iqbal, M. S., Habibah, U., & Atif, I. M. (2018). The impact of supervisory justice and perceived supervisor support on organizational citizenship behavior and commitment to supervisor: The mediating role of trust. Cogent Business and Management, 5(1), 1-17. https://doi.org/10.1080/23311975.2018.1493902

Ali, M. A. M., Tazilah, M. D. A. B. K., Shamsudin, A. I., Shukri, F. R. F., Adelin, N. M. F. A. N., & Zaman, W. M. S. W. Z. (2017). Factors that influence the zakat collection funds: A case in Kuantan. South East Asia Journal of Contemporary Business, Economics and Law, 13(1), 30-37.

Alwi, S. F. S. A., Ali, M. S., & Nguyen, B. (2017). The importance of ethics in branding: Company reputation and brand loyalty. Business Ethics Quarterly, 27(3), 393-422. https://doi.org/10.1017/beq.2017.20

Amalia, E. (2018). The shariah governance framework for strengthening zakat management in Indonesia: A critical review of zakat regulations. Advance in Social Science, Education and Humanities Research, 162(May), 133-138. https://doi.org/10.2991/iclj-17.2018.28

Ascarya, Hakim, C. M., Beik, I. S., & Zainal, M. H. (2018). Manajemen risiko pengelolaan zakat. Pusat Kajian Strategis Baznas.

Aziz, S., Husin, M. M., Hussin, N., & Afaq, Z. (2019). Factors that influence individuals' intentions to purchase family takaful mediating role of perceived trust. Asia Pacific Journal of Marketing and Logistics, 31(1), 81-104. https://doi.org/10.1108/APJML-12-2017-0311

Bae, H., & Ha, M. (2014). The moderating effects of internal orientation and market orientation on the relationships between commitment and transportation service: An approach to international freight forwarders. The Asian Journal of Shipping and Logistics, 30(2), 121-153. https://doi.org/10.1016/j.ajsl.2014.09.001

Bahri, E. S., Utama, I., Arif, Z., Zaedi, M., & Salamun, A. (2021). The effectiveness of zakat disbursement by amil zakat institutions in Indonesia. Al Maal: Journal of Islamic Economics and Banking, 3(1), 93-104. https://doi.org/10.31000/almaal.v3i1.4293

Baron, R. M., & Kenny, D. A. (1986). The moderator-mediator variable distinction in social psychological research: Conceptual , strategic , and statistical considerations. Journal of Personality and Social Psychology, 5(6), 1173-1182. https://doi.org/10.1037/0022-3514.51.6.1173

Badan Amil Zakat Nasional. (2020). Statistik zakat nasional 2019. https://baznas.go.id/szn/statistik -zakat-nasional

Benitez, J., Ruiz, L., Castillo, A., & Llorens, J. (2020). How corporate social responsibility activities influence employer reputation: The role of social media capability. Decision Support Systems, 129, 113223. https://doi.org/10.1016/j.dss.2019.113223

Bhatti, T. (2018). Antecedents and consequences of corporate reputation from a customer perspective in takaful (islamic industry). Corporate Ownership and Control, 15(3), 101-113. https://doi.org/10.22495/cocv15i3art9

Bodrov, O. (2014). Main cause of staff labor opportunism in organizations. Life Science Journal, 11(9), 400-408.

Chai, L., Li, J., Clauss, T., & Tangpong, C. (2019). The influences of interdependence, opportunism and technology uncertainty on interfirm competition. Journal of Business and Industrial Marketing, 34(5), 948-964. https://doi.org/10.1108/JBIM-07-2018-0208

Chang, K. C. (2013). How reputation creates loyalty in the restaurant sector. International Journal of Contemporary Hospitality Management, 25(4), 536-557. https://doi.org/10.1108/09596111311322916

Chomeya, R. (2010). Quality psychology test between likert scale 5 points and 6 points. Journal of Social Sciences, 6(3), 399-403. https://doi.org/10.3844/jssp.2010.399.403

Dimyati, A. (2018). Manajemen public relations dan reputasi organisasi lembaga amil zakat Dompet Dhuafa. Nyimak Journal of Communication, 2(2), 167-185. https://doi.org/10.31000/nyimak.v2i2.860

Eckert, C. (2017). Corporate reputation and reputation risk. The Journal of Risk Finance, 18(2), 1-22. https://doi.org/10.1108/JRF-06-2016-0075

Ghazali, M. Z., Al, R., Saad, J., Syahir, M., & Wahab, A. (2016). A conceptual framework for examining trust towards zakat institution. International Journal of Economics and Financial Issues, 6(S7), 11-13.

Ginesti, G., Caldarelli, A., & Zampella, A. (2018). Exploring the impact of intellectual capital on company reputation and performance. Journal of Intellectual Capital, 19(5), 915-934. https://doi.org/10.1108/JIC-01-2018-0012

Granja, C. R., & Wollni, M. (2018). Opportunistic behaviour and trust: Experimental results from broccoli farmers in Ecuador. Journal of Agricultural Economics, 0(0), 1-19.

Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2014). A primer on potential least squares structural equation modelling (PLS-SEM). Sage Publication.

Halimatusa'diyah, I. (2015). Zakat and social protection: The relationship between socio-religious CSOs and the government in Indonesia. Journal of Civil Society, 11(1), 79-99. https://doi.org/10.1080/17448689.2015.1019181

Hawkins, T. G., Lewin, J. E., & Amos, C. (2012). The influence of leader opportunism in B2B exchange. Journal of Business Research, 65, 1112-1114. https://doi.org/10.1016/j.jbusres.2011.08.021

Hossain, M. (2012). Zakat in islam: A powerful poverty alleviating instrument for islamic countries. International Journal of Economic Development Research and Investment, 3(1), 1-11.

Hou, T., Cheng, X., & Cheng, X. (2020). The role of transaction cost and trust in e-loyalty: A mixed-methods study of ride-sharing. Information Technology and People, 34(3), 1018-1038. https://doi.org/10.1108/ITP-01-2020-0005

Hutadjulu, L. Y., & Rante, A. (2018). Pengaruh patriotisme, korupsi dan pungli terhadap kepatuhan perpajakan di kantor pelayanan pajak pratama Jayapura. Jurnal Akuntansi Dan Keuangan Daerah, 13(1), 135-147.

Hwang, S., & Suh, E. K. (2017). An empirical study on the vendor's opportunism in the collaboration between buyer and vendor. Journal of Industrial Distribution and Business, 8(5), 53-63. https://doi.org/10.13106/ijidb.2017.vol8.no5.53.

Islam, J. U., Shahid, S., Rasool, A., Rahman, Z., Khan, I., & Rather, R. A. (2020). Impact of website attributes on customer engagement in banking: A solicitation of stimulus-organism-response theory. International Journal of Bank Marketing, 38(6), 1279-1303. https://doi.org/10.1108/IJBM-12-2019-0460

Joseph, A., & Wibowo, I. (2013). Perilaku oportunistik dalam hubungan kemitraan (partnership): Sebuah analisis konseptual dengan menggunakan model IGMOB. Bina Ekonomi, 17(2), 86-108.

Joshi, A., Kale, S., Chandel, S., & Pal, D. (2015). Likert scale: Explored and explained. British Journal of Applied Science and Technology, 7(4), 396-403. https://doi.org/10.9734/BJAST/2015/14975

Keh, H. T., & Xie, Y. (2009). Corporate reputation and customer behavioral intentions: The roles of trust, identification and commitment. Industrial Marketing Management, 38(7), 732-742. https://doi.org/10.1016/j.indmarman.2008.02.005

Khoir, M. (2015). Prinsip dasar ekonomi dan bisnis dalam islam. Akademika, 9(1), 69-77. https://doi.org/10.30736/akademika.v9i1.74

Kholiq, A. (2021). Amil zakat governance risk mitigation: An ERM-COSO Analysis. International Journal of Zakat, 6(1), 1-12. https://doi.org/10.37706/ijaz.v6i1.254

Kothari, C. R. (2004). Research methodology: Methods and techniques (2nd ed.). New Age International Publishers.

Kuncaraningsih, H.S., & Ridla, M. R. (2015). Good corporate governance di badan amil zakat nasional. Jurnal MD (Manajemen Dakwah), Edisi Januari, 97-115.

Lange, D., Lee, P. M., & Dai, Y. (2011). Organizational reputation: A review. Journal of Management, 37(1), 153-184. https://doi.org/10.1177/0149206310390963

Lewicka, D., & Krot, K. (2015). The model of HRM-trust- commitment relationships. Industrial Management and Data Systems, 115(8), 1457-1480. https://doi.org/10.1108/IMDS-12-2014-0388

Maghzi, A., Abbaspour, B., Eskandarian, M., & Hamid, A. B. A. (2011). Brand trust in hotel industry: Influence of service quality and customer satisfaction. Proceedings of the 2nd International Conference on Business, Economics and Tourism Management, 24, 42-46.

Menteri Hukum dan Hak Asasi Manusia (2011). Undang-undang republik Indonesia nomor 23 tahun 2011 tentang pengelolaan zakat. https://peraturan.bpk.go.id/Home/Details/39267/u u-no-23-tahun-2011

Moraga, E. T., Parraga, A. Z. V., & Barra, C. (2010). Antecedent of donor trust in an emerging charity sector: The role of reputation, familiarity, opportunism and communication. Transylvanian Review of Administrative Sciences, 29(E), 159-177.

Morgan, R. M., & Hunt, S. D. (1994). The commitment-trust theory of relationship marketing. Journal of Marketing, 58(3), 20-38. https://doi.org/10.1177/002224299405800302

Mubtadi, N. A., & Susilowati, D. (2018). Analysis of governance and efficiency on zakat distribution: Evidence from Indonesia. International Journal of Zakat, 3(2), 1-15. https://doi.org/10.37706/ijaz.v3i2.74

Mubtadi, N. A., Susilowati, D., & Setyorini, C. T. (2015). Penggunaan zakat disbursement efficiency dalam mencegah penyelewengan zakat. Seminar Nasional dan The 4th Call for Syariah Paper, 18-30.

Murtin, F., Fleischer, L., Siegerink, V., & Aassve, A. (2018). Trust and its determinants: Evidence from the trustlab experiment (Organisation for Economics Co-operation and Development Working Papers No. SDD/DOC(2018)2. https://www.oecd.org/officialdocuments/publicdisplaydocumentpdf/?cote=SDD/DOC(2018)2&docLanguage=En

Musa, Z. M., Rahman, A. A., & Wahab, A. A. (2017). Memperkasa kutipan dan agihan zakat di Malaysia. Penerbit USIM.

Nguyen, N., Leclerc, A., & LeBlanc, G. (2013). The mediating role of customer trust on customer loyalty. Journal of Service Science and Management, 6(1), 96-109. https://doi.org/10.4236/jssm.2013.61010

Nurhayati, S., & Siswantoro, D. (2015). Factors on zakat (tithe) preference as a tax deduction in Aceh, Indonesia. International Journal of Nusantara Islam, 3(1), 1-20. https://doi.org/10.15575/ijni.v3i1.133

Owoyemi, M. Y. (2020). Zakat management: The crisis of confidence in zakat agencies and the legality of giving zakat directly to the poor. Journal of Islamic Accounting and Business Research, 11(2), 498-510. https://doi.org/10.1108/JIABR-07-2017-0097

Padma, P., Rosa, Á., & Antonio, N. (2017). Antecedents and consequences of mutual trust in PPPs. Journal of Relationship Marketing, 16(3), 163-178. https://doi.org/10.1080/15332667.2017.1349553

Paswan, A. K., Hirunyawipada, T., & Iyer, P. (2017). Opportunism, governance structure and relational norms: An interactive perspective. Journal of Business Research, 77, 131-139. https://doi.org/10.1016/j.jbusres.2017.04.012

Peng, C., & Kim, Y. G. (2014). Application of the timuli-organism- response (S-O-R) framework to online shopping behavior. Journal of Internet Commerce, 13(November), 159-176. https://doi.org/10.1080/15332861.2014.944437

Purnamasari, D., & Sudaryo, Y. (2018). The effect of knowledge taxpayer, moral taxpayer and tax sanctions on taxpayers compulsory. International Journal of Trade, Economics and Finance, 9(5), 214-219. https://doi.org/10.18178/ijtef.2018.9.5.618

Purnasari, H., & Yuliando, H. (2015). How relationship quality on customer commitment influences positive e-WOM. Agriculture and Agriculture Science Procedia, 3, 149-153. https://doi.org/10.1016/j.aaspro.2015.01.029

Qalati, S. A., Vela, E. G., Li, W., Dakhan, S. A., Thuy, T. T. H. T., & Hussain, M. S. (2021). Effects of perceived service quality, website quality, and reputation on purchase intention: The mediating and moderating roles of trust and perceived risk in online shopping. Cogent Business and Management, 8(1), 1-20. https://doi.org/10.1080/23311975.2020.1869363

Qiong, Q. (2017). A brief introduction to perception. CS Canada Studies in Literature and Language, 15(4), 18-28.

Rahayu, N. W. I. (2014). Lembaga amil zakat, politik lokal, dan good governance di Jember. Karsa, 22(2), 207-223. https://doi.org/10.19105/karsa.v22i2.574

Rais, I., Halim, A., & Dewi, N. M. (2020). Regulasi zakat bagi aparatur sipil negara di Indonesia. Istinbath, 19(1), 78-95. https://doi.org/10.20414/ijhi.v19i1.210

Reonald, N. (2016). Pengaruh reputasi perusahaan rental dan relationship value terhadap kepercayaan dan komitmen serta loyalitas perusahaan pengguna jasa persewaan kendaraan di provinsi Kalimantan Timur. Jurnal Ekonomika, 5(2), 90-104. https://doi.org/10.24903/je.v5i2.34

Richard, J. E., & Zhang, A. (2012). Corporate image, loyalty, and commitment in the consumer travel industry. Journal of Marketing Management, 28(May), 568-593. https://doi.org/10.1080/0267257X.2010.549195

Ruslang, R., Samsul, S., & Mustafa, M. (2020). Komitmen perusahaan menjadi muzakki. Al-Azhar Journal of Islamic Economics, 2(1), 25-35. https://doi.org/10.37146/ajie.v2i1.26

Sapingi, R., Nelson, S. P., & Obid, S. N. S. (2017). Factors affecting disclosure practices of annual report zakat institutions in Malaysia. SSRN Electronic Journal, January, 1-10. https://doi.org/10.2139/ssrn.3164702

Sari, M. D., Bahari, Z., & Hamat, Z. (2013). Review on Indonesian zakah management and obstacles. Social Sciences, 2(2), 76-89. https://doi.org/10.11648/j.ss.20130202.18

Sarkees, M. (2011). Industrial marketing management understanding the links between technological opportunism, marketing emphasis and firm performance: Implications for B2B. Industrial Marketing Management, 40(5), 785-795. https://doi.org/10.1016/j.indmarman.2010.09.001

Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill-building approach (7th ed.). John Wiley and Sons.

Setianingrum, A., Huda, N., & Santosa, P. W. (2021). Prospects of zakat as tax credit in a new normal Covid-19 period. International Journal of Zakat, 6(1), 25-38. https://doi.org/10.37706/ijaz.v6i1.242

Shaikh, S. A., & Ismail, A. G. (2017). Role of zakat in sustainable development goals. International Journal of Zakat, 2(2), 1-9. https://doi.org/10.37706/ijaz.v2i2.21

Siska, H., & Siswantoro, D. (2012). Analysis of zakat on income payers preference in Indonesia (potency of double zakat). Proceedings of the 3rd International Conference on Business and Economic Research, 2882-2890.

Sutomo, Najib, M., & Djohar, S. (2017). Pengaruh kualitas pelayanan lembaga amil zakat (LAZ) terhadap kepuasan dan loyalitas muzakki (studi kasus LAZ KPU Yogyakarta). Jurnal Aplikasi Bismis Dan Manajemen, 3(1), 59-70. https://doi.org/10.17358/jabm.3.1.59

Syawaluddin, S. (2014). Hubungan principal agent kontrak zakat pada kelembagaan zakat Indonesia. Media Syariah, XVI(2), 445-464.

Toure, A. K., Mohamed, A. K., Ahmad, A. M., & Mohd, R. A. (2018). Karakter manusia tidak beriman: Kajian analisis berdasarkan kalimah besar di dalam Al-quran. Jurnal Pengurusan dan Penyelidikan Fatwa, 593-604. https://doi.org/10.33102/jfatwa.vol13no1.198

Verčič, A. T., & Ćorić, D. S. (2018). The relationship between reputation, employer branding and corporate social responsibility. Public Relations Review, 44(4), 444-452. https://doi.org/10.1016/j.pubrev.2018.06.005

Voola, R., Casimir, G., Carlson, J., & Anushree Agnihotri, M. (2012). The effects of market orientation, technological opportunism, and e-business adoption on performance: A moderated mediation analysis. Australasian Marketing Journal, 20(2), 136-146. https://doi.org/10.1016/j.ausmj.2011.10.001

Wymer, W., Becker, A., & Boenigk, S. (2021). The antecedents of charity trust and its influence on charity supportive behavior. Journal of Philanthropy and Marketing, 26(2), 1-11. https://doi.org/10.1002/nvsm.1690

Yasin, N. E. B. (2017). How CSR and overall service quality lead to affective commitment: Mediating role of company reputation. Social Reponsibility Journal, 13(1), 1-24. https://doi.org/10.1108/SRJ-09-2015-0135

Yen, Y. X., & Hung, S. W. (2017). The influences of suppliers on buyer market competitiveness: An opportunism perspective. Journal of Business and Industrial Marketing, 32(1), 1-29. https://doi.org/10.1108/JBIM-08-2015-0151

Downloads

Published

2022-08-08

How to Cite

Riza Reni Yenti, Aza Azlina Md Kassim, & Astri Yulia. (2022). The Mediating Effect of Trust in the Relationship Between Reputation and Opportunism Towards Commitment to Paying Zakat. International Journal of Business and Society, 23(2), 1190–1207. https://doi.org/10.33736/ijbs.4866.2022