Research Article
Accountability And Transparency Of Sharia Micro Financial Institutions On Customer Trust With Financial Performance As An Intervening Variable
@INPROCEEDINGS{10.4108/eai.5-8-2020.2301230, author={Dewi Pudji Rahayu and Edi Setiawan and Meita Larasati and Pahman Habibi}, title={Accountability And Transparency Of Sharia Micro Financial Institutions On Customer Trust With Financial Performance As An Intervening Variable}, proceedings={Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia}, publisher={EAI}, proceedings_a={ICBAE}, year={2020}, month={10}, keywords={accountability transparency financial}, doi={10.4108/eai.5-8-2020.2301230} }- Dewi Pudji Rahayu
Edi Setiawan
Meita Larasati
Pahman Habibi
Year: 2020
Accountability And Transparency Of Sharia Micro Financial Institutions On Customer Trust With Financial Performance As An Intervening Variable
ICBAE
EAI
DOI: 10.4108/eai.5-8-2020.2301230
Abstract
Purpose - This study aims to determine the effect of accountability and transparency of Islamic microfinance institutions on customer trust, with financial performance as an intervening variable in Islamic microfinance institutions, one of the significant microfinance in Indonesia. Methodology This research is a research gap, which tests the hypothesis (hypothesis testing) type causal. The aim is to determine the causal relationship between the independent variable and the dependent variable. It can be concluded that the accountability and performance variables have an insignificant influence on people's trust, but the performance of ROA and BOPO has a significant effect on trust. Limitations of the Research - This research is only conducted in a small number of Islamic microfinance institutions in Indonesia. It is exclusively owned by Muhammadiyah NGOs with locations only in Central Java, so research needs to be done in different places. A separate study needs to be done between accountability and transparency on the dependent variable of public trust. Research needs to be done using non-financial performance. The scientific contribution of this research was conducted to connect several research variables from other separate studies and where the research was carried out in Indonesia, especially related to Islamic microfinance institutions.