PENGARUH AKUNTABILITAS DAN TRANSPARANSI LAPORAN KEUANGAN TERHADAP TINGKAT KEPERCAYAAN MUZAKKI DI LAZISMU KOTA MALANG

This study aims to analyze the influence of accountability and financial report transparency on the trust level of muzakki in Lazismu Malang City. The research method applied is quantitative with multiple linear regression analysis. Data were collected through questionnaires and analyzed using SPSS. The results indicate that accountability does not have an effect on the trust level of muzakki. In contrast, financial report transparency has a positive effect on trust. Simultaneously, accountability and transparency together have an effect on the trust of muzakki. These findings highlight the importance of improving transparency in financial reporting as the key factor in strengthening muzakki’s trust in zakat management institutions.