The Effect of Internal Control System and Amil Competence on the Financial Reporting Quality at Zakat Management Institution Active Member of Zakat Forum in Special Capital City Region Jakarta and West Java Provinces

AbstractFinancial reporting Quality is an important factor to the users in their decision making process. The purpose of this study is to find empirical evidence whether internal control system and amil competence affect the Financial Reporting Quality (FRQ). Populations used in this study are all of 37 amil zakat institution active member of zakat forum in West Java and DKI Jakarta provinces. The sample of this research is determined using simple random sampling method. There are 28 amil zakat institution collected. Data are analyzed using multiple regression analysis. The result indicates that internal control system and amil competence influence the FR