PENGARUH VARIABEL SIKAP DALAM MEMODERASI HUBUNGAN PERTIMBANGAN MORAL TERHADAP MINAT MUZAKKI DALAM MEMBAYAR ZAKAT PROFESI (STUDI EMPIRIS DI KABUPATEN PONOROGO)

Abstract

This study aims to determine the influence of moral considerations on intentions of muzakki to pay zakat profession, to know the effect of attitudes on intentions to zakat, and to know how attitudes as moderating variable on the relationship beetwen moral considerations and intentions of muzakki to pay zakat profession. The object in this study is muzakki in Ponorogo Regency which was previously determined by the researcher. The number of samples taken was 100 respondents from all selected institutions, namely LAZ Umat Sejahtera Ponorogo, LAZIS Muhammadiyah Ponorogo and Yatim Mandiri Ponorogo. The Data were analysed by Partial Least Square. The results showed that moral considerations had a significant positive effect on muzakki's intentions to zakat, attitudes had a significant positive effect on muzakki's intentions, but attitude was not moderating variable on the relationship beetwen moral consideration and intention to zakat.