Abstract
Voluminous studies use Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze data. One of the reasons for using PLS-SEM is when the structural model is complex. Studies employing complex structural models with many constructs and indicators lead to PLS-SEM selection for the analysis. The purposes of assessing the measurement model are to examine basic dimensions for construct variables, validate the dimensions, and determine the number of dimensions for each construct. Assessment of measurement model includes composite reliability and average variance extracted (AVE) to assess reliability and validity, respectively. This study tests the validity and reliability of the attitude construct in the context of compliance behavior of income zakat that other studies can use. This study assesses the measurement model to examine basic dimensions for construct variables, validate the dimensions, and determine the number of dimensions for each construct. Assessment of measurement model includes composite reliability and average variance extracted (AVE) to assess reliability and validity, respectively. This study hopes future research can adapt and adopts the attitude items used in this study in their future research.
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