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Title of paper
Timeliness of Financial Reporting in the Shariah-compliant Companies: Effects of Audit Committee’s and Firms’ Characteristics
Main Authors Name
Syahrul Ahmar Ahmad
Co Authors
Siti Fabillah Mohd Yunos Rahimah Mohamed Yunos
Abstract
The study examines the determinants of audit report delay among Shariah-compliant companies in Malaysia. Specifically, the study examines the relationship between audit report delay with selected audit committee’s and firms’ characteristics, namely audit committee independence, audit committee meeting, audit committee expertise, company size and its financial year end. This study also examined whether there is a difference in the period of audit delay after the revised Malaysian Code of Corporate Governance 2007 (MCCG 2007) took place. Multivariate analysis using 507 annual reports of these Shariah-compliant companies between 2006 till 2008 indicated that only audit committee meeting, audit committee expertise and company size showed significant relationships with audit report delay. The finding also showed that there is no significant difference between the period of pre and post implementation of the revised MCCG 2007. Findings of this study could provide new insight on the matters of audit report delay among Shariah-compliant companies in Malaysia.
Scope
Accountancy
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Syahrul Ahmar Ahmad IJ Vol1.No.1 2018 Timeliness of Financial Reporting in the Shariah-compliant Companies_ Effects of Audit Committees and Firms Characteristics.pdf
Published Year
2018
Volume
Volume 1
Title of paper
Working capital management and its effect on profitability: Empirical evidence from Malaysian capital market
Main Authors Name
Rahimah Mohamed Yunos
Co Authors
Farha Abdol Ghapar Syahrul Ahmar Ahmad Noraisah Sungip
Abstract
This study examines the effect of working capital management on profitability among 803 companies listed on Bursa Malaysia. The data collected from DataStream for the year 2010 to 2014 was analyzed using panel data analysis. It was found that number of sales inventory days and number of account receivable days determine profitability of Malaysian public listed companies. Additionally, the debt to equity ratio, current ratio and firm size also has significant effects on the firm’s profitability.
Scope
Accountancy
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Rahimah Mohamed Yunos1 IJ Vol1 No.1 2018 Working capital management and its effect on profitability_Empirical evidence from Malaysian capital market.pdf
Published Year
2018
Volume
Volume 1
Title of paper
Accountants' Involvement in Corporate Environmental Governance in Malaysia: A Case Evidence Within the Automotive Industry
Main Authors Name
Noor Sufiawati Khairani
Co Authors
NILL
Abstract
This study investigates the involvement of corporate accountants in corporate environmental governance (CEG) of car manufacturers and assemblers within the Malaysian automotive industry. On the basis of the System Thinking, proponents of CEG suggest that a firm and its sub-system which includes the people such as the corporate accountants should act as a system to successfully address the environmental issues. However, to date, only few studies have investigated on corporate accountants’ involvement in CEG particularly within the Malaysian automotive industry context. This paper thus contributes to fill this gap in the literature by examining corporate accountants’ involvement in CEG within the automotive industry in Malaysia. Adopting a single case study method, this exploratory study collects data through semi-structured interviews and document reviews from an automotive case firm operating in Malaysia. Consistent with the literature, the findings indicate limited active involvement
Scope
Accountancy
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Dr Noor Sufiawati IJ Vol.1 No. 1. 2018 Accountants Involvement in Corporate Environmental Governance in Malaysia_ Case Evidence Within the Automotive Industry.pdf
Published Year
2018
Volume
Volume 1
Title of paper
The Effects of Job Satisfaction, Burnout and Organizational Culture on Auditor’s Turnover Intention
Main Authors Name
Norul Akma Mansor
Co Authors
Rohana Othman, Norliana Omar, Noor Saatila Mohd Isa, Liyana Ab Rahman
Abstract
This study endeavors to look at the impacts of job satisfaction, burnout and organizational culture on auditor’s turnover intention in public accounting firms. Job satisfaction has been classified into working environment, supervision and promotion while burnout into emotional exhaustion, lack of personal accomplishment and depersonalization. For organizational culture, this factor has been further categorized into accomplishment/innovation/competence (AIC), cooperation/supportiveness/responsiveness (CSR) and emphasis on rewards (ER). A sum of 299 external auditors were chosen as the samples of the study. The multiple regression analysis results reveal that job satisfaction and burnout have significant effects on turnover intention while organizational culture does not have any critical association with turnover intention. While breaking down the factors by components, it was discovered that the working environment, promotion and ER are significant factors in clarifying the auditor’s turnover intention. The findings of this study give imperative ramifications to both research and practice, especially for public accounting firms in tending to the issue of the high turnover rate among the auditors.
Scope
Accountancy
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2. Paper ID 122.pdf
Published Year
2018
Volume
Volume 2
Title of paper
5Ps: Governance and Performance Measurement Framework for Social Enterprises in Creating Social Values to Society
Main Authors Name
Saunah Zainon
Co Authors
Soo Kum Yoke, Isma Ishak
Abstract
The trend of Social Enterprise (SE) operations has been on the rise globally. Achieving momentum for social values to societies although may be challenging, has been seen as necessary in businesses especially in addressing social issues such as unemployment and environmental problems. SEs are run by social entrepreneurs who combine the spirit of entrepreneurship and community to build social capital towards community improvement. As such, social capital navigates the use of the concept of SEs. It is this social relationship that glues societies together and enables them to get along with one another. The elements of trust, civic spirit, solidarity and readiness drive social capital to move SEs to build and maintain communities. What is important to note is the fact that, even though the numbers in studying SEs are growing, less attention is being paid to the governance and performance measurement of SEs particularly in Malaysia. Thus, this paper aims to propose a governance and performance measurement framework for SEs in creating social values to society. With the governance and performance measurement framework, social enterprises could be moulded to improve the quality of life of poor and disadvantaged people, in line with the government’s New Economic Model (NEM), that includes poverty eradication. Hence, this would be useful to interested parties to establish any form of SEs. In addition, relevant governmental agencies would be able to regulate and monitor the establishments of SEs in the context of governance.
Scope
Accountancy
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vol3_no2.pdf
Published Year
2019
Volume
Volume 3
Title of paper
Water Resource Management: Quest for Sustainability
Main Authors Name
RAJA ADZRIN RAJA AHMAD
Co Authors
NOOR HIDAYAH AB AZIZ NORHIDAYAH ABDULLAH
Abstract
With nearly two thirds of earth’s surface is covered by water, it is succinctly demonstrating the importance of water for life. Similarly, water also makes up a significant fraction of the human body. Given the rapid pace of economic development and urbanisation, water resource management has become a very critical issue. The United Nation Development Programme (UNDP) has identified water scarcity as one of the major environmental issues that require urgent attention as it reflects the fragility of the current state of the world. The effect of water scarcity is becoming more apparent in today’s world. Additionally, high demand for water due to the rapid population and economic growth has created a huge challenge for the water services industry. Hence, efficient and effective water management system is an important milestone to ensure sustainability. In the 8th Malaysia Plan (2001 – 2005), the focus was mainly on the stability of water industry whereby the privatization and corporatization of state water authorities were the main agenda. In the 9th Malaysia Plan (2006 – 2010), the consolidation of the water service industry was put under the light. During this plan period, the development of water infrastructure was intensified. Moving towards efficiency in operations and management was the main focus for the 10th Malaysia Plan (2011 – 2015). During this plan period, the efforts were on strengthening and integrating the water supply and sewerage services. Taking a step further, the 11th Malaysia Plan (2016 – 2020) marks an important milestone as the focus is on movement towards establishing a resilient and sustainable water services. With industrialization competing for diminishing water, proactive action and mutual cooperation from various parties are of urgent need to ensure water sustainability. Importantly, in tandem with the 2030 Agenda for Sustainable Development, efficient and sustainable water resource management would be the catalyst for social well-being and ensure environmental and economic sustainability.
Scope
Accountancy
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vol3_no4.pdf
Published Year
2019
Volume
Volume 3
Title of paper
Exploring Factors Affecting Public Acceptance Towards Tax Reform in Malaysia
Main Authors Name
NUR ERMA SURYANI BINTI MOHD JAMEL
Co Authors
Nadiah Abd Hamid, Soliha Sanusi, Salmah Jaafar, Noorlaila Ghazali, Roszilah Shamsuddin6
Abstract
Within three years, Malaysia has undergone two consumption tax reforms. Goods and Services Tax (GST) on the 1st of April 2015 and Sales and Services Tax (SST 2.0) on the 1st of September 2018. Although tax reform is important to revenue collection, public acceptance of the newly tax reform is crucial to ensure its success. Public acceptance may be affected by tax instrument employed by the new tax system. Thus, this study aims to explore factors that influence public acceptance towards tax reform in Malaysia. Semi-structured interview sessions were conducted among lower and middle- income earners to obtain information of the extent of public acceptance of the consumption tax reform. From the interview sessions, three factors were identified namely, monitoring roles by government agencies, effect of price of the good and tax awareness among the public. The findings are important for the government to take the initiative to improve the mechanism of the new tax reform in order to promote tax fairness among the public from different income levels. In addition, the findings are vital for the tax authority to improve their monitoring role and rectify their administrative issues in order to efficiently implement tax reform in Malaysia.
Scope
Accountancy
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Published Year
2019
Volume
4
Title of paper
Gamification Intervention in Teaching and Learning Accounting : ComAcc Card
Main Authors Name
Nur Syafiqah Hussin
Co Authors
Naqiah Awang Nurul Afzan Najid
Abstract
Gamification is expected to make students hooked by the idea of the game and make them engaged in the game's idea and activity, which eventually allowing the possibility of learning process. The features of the game encourage curiosity and exploration to enhance engagement and improving content comprehension. Eventually, students will be rewarded with knowledge and skills that the game offered. The game called as ComAcc Card is triggered by the importance of students’ ability to understand components or classification in financial statements. Failure to do so will affect the process of preparation of financial statements, which is part of the course requirements. The game is expected to strengthen the students’ ability to classify items according to its components in accounting. Thus, the paper presents a simple method of accounting card game introduced to the non-accounting students to help them to have a better understanding about accounting knowledge and students’ perception towards the effectiveness of gamification in teaching and learning process.
Scope
Accountancy
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Published Year
2019
Volume
4
Title of paper
MACROECONOMIC VARIABLES AND STOCK MARKET INTERACTIONS: INDONESIA EVIDENCE
Main Authors Name
Vidiyanna Rizal Putri
Co Authors
Nelmida Husnizam Hosin
Abstract
The existence of semi strong-form pricing efficiency on the LQ 45 Index in the Indonesia Stock Exchanges from 2004 to 2014 for using monthly closing prices was investigated. This study provides evidence on the Indonesia Stock Exchanges (IDX) using semi strong-form efficiency test. This paper employs the integration test, which is widely used to distinguish the impact of macroeconomic factors (The consumer price index, exchange rate, gross domestic product, and interest rate) to market returns (Lq45 Index). The findings indicate that in Indonesia Stock Exchanges show mixed evidence of Semi strong form pricing efficiency characteristics for monthly return series. The results implied that the new information have impacted on the Indonesia Stock Exchanges by making exchanges becoming more price efficient
Scope
Business Management
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8. Paper ID 124.pdf
Published Year
2018
Volume
Volume 2
Title of paper
Using the UTAUT model to analyze e-procurement adoption in Malaysian construction industry
Main Authors Name
Suhaidi Elias
Co Authors
Noriah Ismail
Abstract
This paper seeks to provide further understanding of issues surrounding acceptance of e-procurement by contractors in Malaysian Construction Industry. The Unified Theory of Acceptance and Use of Technology (UTAUT) model Venkatesh et al (2003) was employed by the researchers to determine the strength of predictors for contractors to accept and use e-procurement. Questionnaires were administered to 115 contractors, during seminar and workshop organized by CIDB. Analysis of Moments Structures (AMOS) 24 and Statistical Package for the Social Sciences (SPSS) 24 were used to analyze the data collected. The measurement and structure model was appraised using Structural Equation Modeling. The findings show that performance efficacy, effort efficacy, social influence and facilitating condition have significant effect on e-procurement usage since the p-value for all the cases are less than 0.05. The researcher therefore recommends that future studies should include other variables to improve the
Scope
Business Management
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Suhaidi Elias IJ Vol1 No.1 2018 Using the UTAUT Model to analyze e-procurement adoption in Malaysian Construction Industry.pdf
Published Year
2018
Volume
Volume 1
Title of paper
Preliminary study of Intention to Stay among the IT Employees in Klang Valley, Malaysia
Main Authors Name
Kuo Lee Ching
Co Authors
Lim Li Chen and Navaz Naghavi
Abstract
The purpose of this preliminary study is to examine the effects of human resource management practices on intention to stay among the IT employees in Klang Valley, Malaysia. Past studies have explored the topic of intention to stay in different organizations, however rare to find journal articles depicting the topic of intention to stay among the IT employees. This study collected preliminary data from 123 IT employees working in Klang Valley, and data was analyzed using SPSS Version 22.0. Results indicated that all three sub-variables of human resource management practices (career development opportunity, work life balance and compensation) have significant relationships with intention to stay. In additions, the career development opportunity is found to be the best predictor of intention to stay among the IT employees in this study.
Scope
Business Management
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13. Paper ID 125.pdf
Published Year
2018
Volume
Volume 2
Title of paper
Benefits of New Driver Training Curriculum (KPP) Implementation As A Means for Road User Awareness
Main Authors Name
Siti Faizzatul Aini Misyan
Co Authors
Muhammad Izwan Badrillah Mohd Hafiz Zulfakar Tengku Nurul Aishah Tengku Aziz
Abstract
This study is conducted to investigate the benefits of new Driver Training Curriculum (KPP) implementation as a means for road user awareness. In Malaysia, the issue of traffic accidents has become a seriously social problem. Apart from that, Government and private sector spend huge resources on road safety programmes, with the target of achieving zero fatality and reducing injury. Due to this case, the Government launched a new KPP in 2014 and implemented in 2015. This programme aimed to improve the driver’s knowledge and stricter license approval. The previous KPP equipped drivers with only cognitive and psychomotor skills with less emphasis on affective skills while the current KPP was developed to produce more courteous and disciplined drivers. This study is conducted in Muar area. In this study also, the researchers used questionnaire as the method in collecting data and information. A total of 150 were sampled for the study drawn from old and new KPP group. Since this programme has just been implemented by Road Transport Department (RTD), this study opens up many new research opportunities in the future.
Scope
Business Management
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12. Paper ID 126.pdf
Published Year
2018
Volume
Volume 2
Title of paper
Financial Development and Poverty Alleviation in Muslim Developing Countries
Main Authors Name
Maizura Md Isa
Co Authors
Nor Hazila Ismail Mohamed Eskandar Shah Mohd Rasid
Abstract
The positive impact of financial development on economic growth has been widely discussed, but the literature on the impact of financial development on poverty is inconclusive. Theoretical predictions advocate that financial development contributes directly to poverty reduction in three ways. Firstly, it alleviates poverty in a direct way via saving, insurance service and access to credit that can enhance the productivity of the poor. Secondly, financial development would enable the poor to access financial services, and enhance the productive assets of the poor, by improving productivity and increasing the potential to achieve sustainable gains. Lastly, the direct relationship between financial development and poverty reduction depends on the quality of financial instruments, services and institutions available to the poor. Varied explanantory discover on panel studies that suggest although financial development can foster economic growth, yet this does not could help in lighten the poorer people in Muslim developing countries. Keywords: Financial developments, Poverty, Muslim Developing Countries.
Scope
Business Management
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9. Paper ID 129.pdf
Published Year
2018
Volume
Volume 2
Title of paper
Promoting Shared Prosperity In Developing Countries: The Relevance Of Governance From Islam?c Perspective
Main Authors Name
Nor Hazila Ismail
Co Authors
Maizura Mohd Isa Associate Professor Dr Mohamed Eskandar Shah Mohd Rasid
Abstract
The extreme inequality in the distribution of wealth, income and opportunity undermines and distorts the sharing of prosperity, democracy, economic health and vitality, ecological balance, physical health and culture of the nations. In April 2013, the issue of greater inequalities and social exclusion reckoned to be the result of economic growth led the World Bank to set the new goal, to end extreme poverty and promote shared prosperity. Interestingly, the approach of the contemporary solution is largely in consonance with the maqasid or objectives of the Shari’ah. Islam is a universal religion and addresses the entire mankind not the believers alone. It is, therefore, no surprise that people irrespective of faith do often think along Islamic lines. This study analyzed the impact of the governance from Islamic perspective on poverty, by adopting a cross-country approach. Specifically, the study examined the impact of Islamic governance structures on the poorest quintiles of the population by evaluating the relationship between the factors and the changes in the per capita income of the poor of the developing countries. This study applied panel regression to examine the significance of the pillars of the governance from the Islamic perspective towards the shared prosperity of the developing countries. It is hoped that this study will help determine if the Islamic pillars of the Islamic Governance can serve as an effective mechanism for poverty eradication in the respective countries.
Scope
Business Management
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7. Paper ID 1211.pdf
Published Year
2018
Volume
Volume 2
Title of paper
Factors Affecting Customers’ Online Purchasing Behaviour: The Mediating Role of Purchase Intention
Main Authors Name
Abdul Kadir Othman
Co Authors
Nur Ain Binti Wan Taha, Nur Asmahani Binti Omar, Nur Fadhilah Binti Radzuan, Siti Noor Afiqah Binti Che Mat, Siti Nur Fatanah Binti Mohd Hanipiah
Abstract
Online purchasing is a global phenomenon that is growing rapidly. The purpose of this study is to investigate how internet is used as a strategic tool that affects customer online purchasing behavior among online purchasers in Malaysia. This study used correlational design as it is describing the significant variables that relate to customer online purchasing behavior. The method used in this study is a quantitative approach using a questionnaire as a data collection tool. The data were collected using online means and analyzed using correlation and regression analyses. The findings of the data revealed that all the independent variables are significant to influence the dependent variable (customer online purchasing behavior). Purchase intention mediates the relationship between website quality and online purchase behavior and the relationship between security and online purchase behavior. This study provides implications to sellers to improvise their methods when selling their products online.
Scope
Business Management
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Published Year
2019
Volume
4
Title of paper
Influence of Social Media on Consumers’ Food Choices
Main Authors Name
Chemah Tamby Chik
Co Authors
Afiq Zulkepeley, Firdaus Tarmizi, Sabaianah Bachok
Abstract
Social media is known as a social networking platform that allows all users either on application or website to share and create content. It can be very convenient social sites for users to share and find information regarding food. With this social media application and the advanced digital environment, it has widened the user’s opportunity to share and search on food. This study emphasis on identifying the relationship of audio and visual appearance, information sharing and delivery, and peers’ pressure factor can influence food choices through social media. An online query form for obtaining all the dataset were distributed to students in UiTM Puncak Alam as our population. Data was analyzed using Statistical Package for Social Science (SPSS) (V22) and results were obtained and described with descriptive statistics and Pearson Correlation test. In total, 350 data were obtained from the total number of populations selected.This study showed that audio and visual appearance is the most influential factor in people’s food choices.
Scope
Business Management
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Published Year
2019
Volume
4
Title of paper
MARKET ORIENTATION AND BRAND PERFORMANCE IN SMALL AND MEDIUM ENTERPRISES (SMES) IN MALAYSIA CONTEXT
Main Authors Name
Imelda Albert Gisip
Co Authors
Nabila Azwa Binti Ambad, Cynthia Annamaria, Jasmine David, Delia Olaybal
Abstract
The focus of this study is to examine the impact of market orientation on brand performance of the Small Medium Enterprises (SMEs) in Malaysia context. Market orientation is identified as antecedent and critical for brand management success. This study is set as a cross sectional and quantitative study with sample size comprises 304 Malaysian SMEs from the food and beverage (F & B) manufacturing sector based on the list of Federation of Malaysian Manufacturers (FMM) directory 2012. Smart Partial Least Squared (PLS) version 2.0 software, a structural equation modelling technique was used to analyse data. Results of this study found that market orientation will not have a positive impact on brand performance of Malaysia’s SME despite several supporting empirical evidences on the direct relationship between market orientation and brand performance. This study enhances understanding on the brand management practices among Malaysian SMEs and may assist to formulate government support programs towards strengthening the brand-related knowledge and skills among the SMEs. Keywords: Market Orientation, Brand Performance, Malaysia, Small Medium Enterprises
Scope
Business Management
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Published Year
2019
Volume
4
Title of paper
Tourists’ Tourism Experiences and Their Revisit Intentions to Skyrides Festivals Park, Putrajaya
Main Authors Name
Dr. Mazlina Mahdzar
Co Authors
Dr. Arni Abd. Gani
Abstract
Tourism industry is an important economic generating income for a country. Theme park is one of a tourism product that motivates people to travel to a particular destination and one of the important generators in tourism demand. This study aims to examine the relationship linking tourists' memorable tourism experience attributes and their revisit intentions to theme parks. Using convenience sampling, a total of 370 survey questionnaires were distributed to respondents after their visit to Skyrides Festivals Park in Putrajaya and were used for data analysis. Regression results revealed that three Memorable Tourism Experience attributes have significant relationships with tourists’ revisit intention. These include meaningfulness experience, novelty experience and refreshing experience. Of these three attributes, novelty proved to have the most significant impact on tourists’ revisit intentions.
Scope
Business Management
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Published Year
2019
Volume
4
Title of paper
A DYNAMIC PANEL DATA ANALYSIS ON CARBON DIOXIDE EMISSION: EVIDENCE FROM DEVELOPING COUNTRIES
Main Authors Name
Siti Ayu Jalil
Co Authors
None
Abstract
This study investigates the determinants of CO2 emissions in selected 126 developing countries based on a dynamic panel data model. It employs the Generalized Method of Moments (GMM) technique and the empirical analysis covers countries situated in Africa, Latin America and the Caribbean, Middle East and North Africa, and Asia and the Pacific region from year 1971 to 2009. The results show per capita gross domestic product, energy usage, energy consumption from fossil fuel, foreign direct investment, urbanization, industrial production, agriculture production and education level have significant impact on the growth of carbon emissions. Government in developing countries seems to centralize their focus on energy conservation type of policies to cut carbon emission. The move to emphasize on stringent environmental regulations and energy policies is much needed so as to ensure all aspect must be addressed to reduce carbon emission in the region.
Scope
Business Management
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Published Year
2019
Volume
4
Title of paper
Banking Fragility and Financial Crisis: Evidence from Southeast Asia
Main Authors Name
Norashikin Ismail
Co Authors
Mohamad Azwan Md Isa Nurul Farhana Mazlan Nor Hadaliza Abd Rahman
Abstract
Throughout the 17 years of study period, the Southeast Asian countries were faced with three forms of financial crises. Previous literatures have evidenced that banking fragility has been closely associated with financial crisis. Hence, this paper aims to construct the banking sector fragility index (BSFI) during the different forms of crises. Three Southeast Asian countries were selected based on their common economic fundamentals and top three largest gross domestic product (GDP) per capita i.e. Indonesia, Thailand and Malaysia, which to be studied from the year 2000 to 2016. The results indicate the Indonesian and Thailand banking sectors were seriously fragile after the Asian financial crisis (1997-1999). However, the fragility of banking sectors for these countries including Malaysia had diminished during the sub-prime crisis (2008-2009). Worst scenario repeated for the Indonesian banking sector when the currency crisis emerged in early 2014. Similarly, Malaysian banking sector confronted the worst level of fragility for the country following the depreciation of Malaysian ringgit against the US dollar at end of 2014 to early 2015. This study shows that the three countries’ banking sectors have responded differently to the three forms of financial crises.
Scope
Business Management
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vol3_no12.pdf
Published Year
2019
Volume
Volume 3