Information Disclosure And Waqif Commitment: The Role Of Trust As Mediator And Communication As Moderator
Loading...
Date
2018-07
Authors
Abd Jalil, Mohamad I’sa
Journal Title
Journal ISSN
Volume Title
Publisher
Universiti Sains Malaysia
Abstract
The role of cash Waqf as a solution to the problem of idle Waqf land is no longer questionable. However, after 34 years of the implementation of cash Waqf in Malaysia, the struggle of the lack of capital and limited financial resources to promote idle Waqf assets remains a vital issue. One way to maintain and increase cash Waqf collection is by multiplying the committed Waqif. Therefore, this study attempts to unravel the issue by exploring the relationship between the attitude of Waqif commitment to donate more, the degree of trust among Waqif, information disclosure from Waqf institution and communication. Apart from regression test, this study also examines the role of trust as mediator and communication as moderator. The conceptual framework is developed from the theory of Social Exchange (Mediated Philanthropy Model), the Commitment-Trust Theory and selected previous literature concerning commitment. The research adopts cross-sectional survey design where a questionnaire web-based survey (SmartSurvey.co.uk) is adopted. Before data collection, a pilot study involving question development and questionnaire development has been conducted. Only 558 valid samples from a total of 1284 participants responded to the web survey invitation. By employing the software of SmartPLS (v. 3.2.6) to run the Structural Equation Modelling (SEM) technique, the results of the analysis found that Waqif commitment is affected by future information disclosure and trust. Basic background information disclosure, financial information disclosure, non-financial information disclosure, and governance information disclosure in other hands don’t have any significant relationship with waqif commitment. In addition, Waqif trusts were affected by basic background information disclosure, future information disclosure, and governance information disclosure. While financial information disclosure and non-financial information disclosure do not significantly affect Waqifs’ trust. This research also found that trust significantly plays a role as mediator between future information disclosure and governance information disclosure to Waqifs commitment.
Description
Keywords
To maintain and increase cash Waqif collection , by multiplying the committed Waqif