The effect of information disclosure towards donor commitment: The case of waqf institution (early view)

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Mohamad Isa Abd Jalil
Sofri Yahya
Anwar Allah Pitchay


Committed donors is an important behaviour that increases the collection of cash waqf. This article is a continuation of the conceptual study where an information disclosure and commitment nexus from the perspective of Waqf institution. The model is examined with an adapted questionnaire survey data from a sample of 558 individuals in Malaysia who had made giving to waqf in the shape of cash repeatedly. The relationship test between latent construct is best conducted by Partial least squares-SEM (PLS- SEM) by SmartPLS. The findings indicate that future information disclosure and waqif (the person who gives waqf) trust significantly influence waqif commitment. This study also discovered that trust significantly plays a role as a mediator between future information disclosure and governance information disclosure to waqifs commitment. Aside from theoretical contribution, the result from the research model should give a signal to waqf institution to disclose their report to donors if they want their fund's collection sustainable.


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Mohamad Isa Abd Jalil, Sofri Yahya, & Anwar Allah Pitchay. (2022). The effect of information disclosure towards donor commitment: The case of waqf institution (early view). Asian Academy of Management Journal. Retrieved from
Early Views - June 2023


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