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

  • 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
Keywords: Reputation, opportunism, SOR theory, zakat


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.


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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.