PENGARUH KEPERCAYAAN DAN TRANSPARANSI LAPORAN KEUANGAN TERHADAP MINAT DONASI PADA HUMAN INITIATIVE DI SURABAYA
DOI:
https://doi.org/10.23969/jp.v11i03.62125Keywords:
trust; financial statement transparency; donation intention; Human Initiative; PLS-SEM.Abstract
This study aims to analyze the influence of trust and financial statement transparency on people's intention to donate through Human Initiative Surabaya Branch. The research employed a quantitative approach with an associative research design. Data were collected through questionnaires distributed to 100 respondents selected using purposive sampling. The data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The findings indicate that trust has a positive and significant effect on donation intention. Financial statement transparency also has a positive and significant effect on donation intention and demonstrates a stronger influence than trust. These findings imply that strengthening institutional credibility and providing transparent financial reporting can enhance public willingness to donate through Human Initiative. This study contributes practical recommendations for philanthropic organizations to improve public participation by implementing transparent and accountable financial governance.
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