Northern University of Malaysia

Universiti Utara Malaysia: UUM eTheses
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    9143 research outputs found

    The Influence Of Board Composition On Firm Profitability In Malaysia

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    Corporate governance regulations have a substantial impact on corporate success and ensure long-term business practices. This study investigates the effect of board composition practices on firm profitability in the Malaysian business environment. This study employs descriptive, diagnostic, and inferential statistical analyses to look into the relationships between a large dataset of corporate governance indicators and firm profitability metrics such as Return on Assets (ROA), board size, ownership concentration, board gender diversity, audit committee size, board meeting frequency, firm size and firm age. The findings show substantial links between board composition procedures and business performance measures. Larger board sizes, concentrated ownership structures, and gender-diverse boards have been found to have a beneficial impact on ROA, emphasizing the importance of effective board governance in driving organizational performance. Furthermore, larger audit committees and more frequent board meetings have been acknowledged as major contributors to enhanced firm profitability through greater financial supervision and strategic decision-making procedures. By controlling for firm size and age, this analysis reveals the contextual details that influence the link between board composition methods and business performance. These findings are useful for policymakers, corporate stakeholders, and practitioners looking to improve corporate governance practices and promote sustainable company growth in Malaysia

    Factors influencing continued use of MyTax among individual taxpayers in Malaysia

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    Across the globe, including in Malaysia, governments have invested substantial funds towards enhancing electronic government services, particularly in tax management systems, to streamline administrative processes. However, despite the significant financial commitments made to develop these e-government services, there remains a considerable preference among individuals to resort to counter-based services for resolving their tax-related matters. In this context, it is imperative to investigate factors determining the continuous use of MyTax as enhanced and continuance use of MyTax could lead to reduced operational and management costs, indicating higher voluntary compliance among taxpayers. By identifying strengths and weaknesses in MyTax, the Inland Revenue Board of Malaysia (IRBM) can implement strategies to enhance its e-service quality and competitiveness. The data collection method uses Google Forms distributed to 384 randomly selected individuals, with 351 respondents providing feedback, resulting in 344 effective responses. This study used the Theory of Updated Information System Success Model (TUISSM) to examine the continuous use of MyTax. As such, this research aims to investigate the influence of system quality, information quality, service quality, and user satisfaction on enhancing the continued use of MyTax. The study found that system quality, information quality, service quality, and user satisfaction significantly and positively influence the continuance of MyTax. Therefore, the results of this study suggest that the full benefits and success of MyTax cannot be achieved without sustained usage. An e-government service can be deemed successful when many users progress beyond initial adoption to utilise the e-services continuously. These findings underscore the potential benefits of MyTax, encouraging the academic community, policymakers, and tax authorities in Malaysia to promote its usage further. However, these findings should not be generalised, as further research is crucial to evaluate the effectiveness and MyTax usage among taxpayers, particularly in rural areas with limited internet access or lower IT proficienc

    A Study on Understanding Reinvestment Allowance Among Inland Revenue Board of Malaysia Officers in Klang Valley

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    This study was conducted to find out the level of understanding of Reinvestment Allowance (RA) among officers of the Inland Revenue Board of Malaysia (IRBM) in the Klang Valley. RA is a fiscal incentive aimed at promoting business expansion, modernization, automation, and diversification, which are crucial for economic growth. The study used a qualitative method by conducting interviews with 20 IRBM officers through an online platform. Through thematic analysis, this research reveals various points of view, explaining the factors that influence the interpretation and implementation of RA. Preliminary findings show a variable level of understanding of RA among officers, with a notable disparity between those with years of experience in taxation and newer officers. Factors influencing understanding include the frequency of professional training, the complexity of regulations, and the availability of resources and guidance materials. The study concludes that while there is foundational awareness of RA among IRBM officers in Klang Valley, there is a need for enhanced and ongoing education to ensure comprehensive understanding and effective implementation of RA policies. Recommendations include developing targeted training programs, improving access to informational resources, and implementing regular workshops and seminars. These measures are expected to improve the administration and uptake of reinvestment allowances by businesses in Malaysia

    The influence of safety leadership on the patient safety attitude in a Public Hospital

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    Patient safety is a major concern for hospitals, today. For that reason, the present study investigated the influence between safety leadership dimensions on the patient safety attitude among healthcare workers in Public Hospital. The dimensions of safety leadership are safety coaching, safety caring and safety controlling. The selfadministered questionnaire consisted of 26 items adapted from the previous studies. With response rate of 86.9 percent from 335 respondents, all the data were analysed using linear regression to determine the relationship between safety leadership dimensions (i.e. safety coaching, caring and controlling) and patient safety attitude. The findings showed that safety coaching and safety caring has significant and positive relationship with patient safety attitude, whereas safety controlling does not significantly influence patient safety attitude. Finally, implications are discussed and recommendations for future researcher

    Awareness on wasiyyah practice among teachers in Kelantan

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    Islamic estate planning is one of the most essential areas for ensuring a smooth transition or transfer of the deceased's assets to their beneficiaries. Wasiyyah is one of the most crucial things to be aware of before death. The highlighted issue in this study is the percentage of awareness on Wasiyyah practice among Muslims in Malaysia is still at a worried level, which can lead to an increase in unclaimed assets. A survey via questionnaire was carried out with the target sample of 108 respondents from two selected schools in Kelantan. The study will examine the relationships between awareness on Wasiyyah practice and independent variables such as attitude, subjective norm, perceived behavioural control (PBC), and religiosity. Data were obtained through primary data, a self-administered questionnaire via Google Form. The result indicates only two of the independent variables, which are attitude and perceived behavioural control (PBC), significantly influence the teacher's awareness of Wasiyyah practice. In addition, the study's findings provide useful insights into variables examined from TPB Theory and Maqasid Shariah to improve teachers' awareness regarding Wasiyyah practice

    The relationship between leaders' attributes and employees job performance in food and beverage industry in Klang Valley: the moderation role of change management

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    A leader's behaviour could influence employee attitude at work, affecting how they carry out daily tasks. The fast changing in working environment able to increase employee's flexibility and facilitate the way employee perform their daily. However, previous studies have put less emphasis on the importance of leaders' characteristic namely open mindedness, empathy and integrity and its' influence towards employee performance. Therefore, this research attempts to investigate the relationship between leaders' attributes and employees job performance in food and beverage industry in the Klang Valley. This study also aims to investigate the moderation role of change management on the relationship between leaders' attributes and performance. By adopting quantitative design method with non-probability sampling technique, 89 usable responses were collected from employees of food and beverage companies in the Klang Valley. The findings revealed that the leaders' open minded, empathy and integrity attributes have significant influence on employee job performance. Also, the change management has a significant moderation effect on the relationship between both empathy and integrity and performance. While there is no significant moderation role of change management on the relationship between leaders' open mindedness and employee performance. Practically, this study proposed an implication where business or organisation leaders could stress on both attributes of open mindedness and integrity in seeing positive and favourable employee performance in the workplace. Also, employers could revisit its' change management practices in their daily operation to increase the tendency on the positive relationship between the constructs studied

    The impact of leadership style, training effectiveness, job satisfaction, and work-life balance on employee engagement in the China textile industry

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    This research investigates the impact of leadership style, training effectiveness, job satisfaction, and work-life balance on employee engagement within the China textile industry, specifically focusing on Foshan City Chaorong Textile Co., Ltd. Drawing upon existing literature on organizational behavior and employee engagement, the study examines how these factors influence overall employee engagement. The study underscores the importance of supportive and inclusive leadership practices and high job satisfaction in fostering a motivated and engaged workforce, despite job satisfaction showing a weak negative relationship. Conversely, training effectiveness and work-life balance appear to have minimal impact within the surveyed companies. A survey conducted using a self-designed questionnaire among 175 employees selected through multi-stage sampling, The data collected were analyzed using IBM Statistical Package for Social Science (SPSS) version 29, Then findings of the study indicated that out of the 4 hypotheses, 2 were positively supported and 2 were not supported. Hence, based on the analysis, the study revealed that Leadership Style and Work life Balance were significantly and positively contributed to Employee Engagement, while Training Effectiveness and Job Satisfaction were significantly and negatively contributed to Employee Engagement. The study's findings are expected to benefit both employees and human resource personnel by providing insights into factors influencing employee engagement, which can be used to develop strategies for a supportive work environment. It recommends focusing on strengthening leadership support and enhancing job satisfaction to boost employee engagement, while still considering comprehensive training programs and promoting work-life balance as part of a holistic approach to employee well-being

    Pengaruh sokongan sosial, keyakinan diri, kecerdasan emosi dan penerimaan diri terhadap kesejahteraan subjektif dalam kalangan remaja anak yatim di Wilayah Aceh, Indonesia

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    Subjective well-being becomes an important element that needs attention for the growth of every teenager. However, the issues such as social support, self-efficacy, emotional intelligence, and self-acceptance in orphanages have the potential to influence the development of their subjective well-being. Therefore, this study aims to identify the influencing factors of social support, self-efficacy, emotional intelligence, and self-acceptance on the subjective well-being among the orphans. Furthermore, this study will also develop a subjective well-being model among orphan teenagers. In this study, a total of 285 orphans aged 11 to 20 years were selected through a two-stage cluster sampling technique from five orphanages in the Aceh Region, Indonesia. A set of questionnaire containing five measurement tools was utilized, namely (i) The Multidimensional Scale Of Perceived Social Support (MSPSS), (ii) Self-Efficacy Questionnaire For Children (SEQ-C), (iii) Trait Emotional Intelligence Questionnaire-Short Form (TEIQue-SF), (iv) Expressed Acceptance of Self And Others Scale, and (v) Multidimensional Students' Life Satisfaction Scale (MSLSS). This study employed confirmatory factor analysis (CFA) for validating the latent variable indicators, and structural equation modelling (SEM) to determine the relationships between variables. The study findings indicate that within the overall model, social support, self-acceptance, and self-efficacy have the most significant influence on subjective well-being. However, emotional intelligence shows less significant influence on the subjective well-being among the orphan teenagers. Additionally, the subjective well-being model for orphans is a good fit. With the findings and development of this model, it can serve as a guide to enhancing the development of subjective well-being among orphan teenagers in the aspect of social support, self-efficacy and their self-acceptance. Meanwhile, the aspect of emotion intelligent need to be improved in order to achieve the subjective well-being among teenagers in orphanages, particularly in the Aceh Region, Indonesia

    The relationship between organizational support, employee motivation and job performance among employees of private colleges in Kuala Lumpur

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    Employee productivity is crucial for enhancing an organization’s efficiency, revenue growth, and overall success, with highly productive employees consistently meeting deadlines, achieving goals, and fostering a positive work environment, which in turn boosts morale and attracts top talent. This study investigates the impact of organizational support and employee motivation on job performance within private colleges, focusing on five selected institutions in Kuala Lumpur, Malaysia. A total of 170 questionnaires were distributed to employees, yielding 102 valid responses by the end of the data collection period. Employing multiple regression analyses to test hypotheses regarding direct effects, the study finds that perceived organizational support and motivation significantly influence job performance, accounting for 58.6% of the variance as indicated by the coefficient of determination. These insights are valuable for human resources and management, providing a basis for implementing strategies to enhance employee performance in higher education institution

    Developing brand image building model from the perspective of innovative visual design

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    A brand is something very important in the effort to boost the product market to the young generation of consumers in China. With the expression "Made in China" this branding will remove the prejudice towards a lower quality and quality of goods, and has become a symbol of high quality and good price. China's famous brands are also gradually shedding the traces of unchanging tradition and following international trends. It is now a follower of today's young user group. Based on the situation above, a study on the innovative visual design of images in relation to famous Chinese brands with the objective of finding the reference characteristics of branded and high-impact innovative visual designs. This will help other brands to grow healthy and fast in the local and international markets. This research used a mixed method study by conducting a survey from different age groups and expert interview. Empirical results show that the traditional visual design of well-known Chinese brands does not significantly affect brand identity. Whereas innovative visual design affects the formation of product identity through local brands. This study highlights the importance of established brands in China and pays attention to the role of innovative visual design in the brand's response to ever-changing consumer demands. From the results of the study brand image building model was developed. It is found that the well-known branded visual image design in China can set the principles of innovative visual design to influence the local product marke

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    Universiti Utara Malaysia: UUM eTheses is based in Malaysia
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