TY - JOUR AU - Zaid Zaid PY - 2019/11/15 Y2 - 2024/03/29 TI - Attitudes towards Islamic Banks: The Impact of Religiosity and the Moderating Role of Trust JF - International Journal of Accounting & Finance Review JA - ijafr VL - 4 IS - 2 SE - Regular Research Article/ Short Communication Article DO - 10.46281/ijafr.v4i2.420 UR - https://www.cribfb.com/journal/index.php/ijafr/article/view/420 AB - The purpose of this study is to analyze the impact of Muslim religiosity on attitudes towards Islamic Banks, considering the moderating role of public trust that exists towards these Islamic financial institutions. It identifies how trust towards Islamic banks in terms of their conformity with Shari’ah principles and their safe handling of deposits would affect common attitudes towards them. Data for the study was collected through questionnaires from 113 individuals participated in the survey. The data was analyzed through correlation and regression analysis. Results showed that religiosity (belief, practice, knowledge, experience and consequence) has positive impact on attitudes towards Islamic banks. It proved that the more a person is religion conscious the more he/she is inclined towards Islamic banks. Moreover, it was confirmed that trust has positive relationship with attitudes towards Islamic banks. However, results could not identify any significant moderating role of trust on the relationship between religiosity and attitudes towards Islamic banks. Practical implications of the results and avenues for further investigation are discussed for future research. ER -