%L repository5743
%A Dewi Pudji Rahayu
%A Meita Larasati
%A Pahman Habibi
%A Edi Setiawan
%T Article: Accountability And Transparency Of Sharia Micro Financial Institutions On Customer Trust With Financial Performance As An Intervening Variable
%X 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.
The research location used in this study is the Central Java Sharia BTM (Islamic
microfinance institution) in Indonesia, which has 36 members. The results of the test
indicate that accountability partially influences performance significantly and is
positive, while transparency did not significantly affect. Tested together shows the
performance variables are influenced by accountability and transparency. While
equation 2 contains four hypotheses. 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. When you look at
the value of the test together, it can be concluded that accountability, transparency,
and performance do not affect people's 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.
Keyword : Accountability, Transparency, Financial
%J ICBAE 2020