9143 research outputs found
Sort by
Factors that Influence the Effectiveness of Internal Audit in Malaysia
Get PDFThe paper examines the influencing factors on Malaysia Internal Audit Efficiency. Descriptive statistical analysis, interpretive statistics including Pearson Correlation, and multiple regression analysis of variance are used to examine factors such as independence of internal auditing, basic competence of internal auditors, the relationship between internal auditors and external auditors and management support for the effectiveness of the internal audit. The SPSS statistical package was also used for quantitative and qualitative analyses, such as the multiple relapsing model and other tests. According to the results, when it comes to internal audit efficiency, multiple factors have a significant relationship with one another (internal auditor independence and managerial staff assistance for internal audit) throughout a favourable encouragement on the efficacy of internal audits. A good communication system between external auditors and internal
auditors can result in efficient exchange of information and effective control over the company’s internal audit. In addition, this research looks at how the activity theory might provide insight into the impact that board qualities and important audit matter disclosure have on publicly traded companies in Malaysia. It is suggested that future studies use additional panel data to evaluate factors over a longer period and with larger samples and to account for confounding variables like profit and company size
ESG Practices in Ftse4good Bursa Malaysia Index
Get PDFThis study aims to investigate the environmental, social, and governance (ESG)
rating of publicly listed firms in the FTSE4 Good Bursa Malaysia Index (F4GBM
Index). The study is conducted using a sample of 100 public listed companies
and final of 26 publicly listed firms in the F4GBM Index as of December 2022.
The sampling period spanned in year of 2022. The study utilised the quantitative
research design to find that annual report and SPSS for descriptive statistical
analysis and data analysis. The study observed that the 26 companies were
disclosed ESG rating in their annual report are high level of ESG practices
disclosures with Global Reporting Initiative (GRI) reporting methodology, which
is approved by Bursa Malaysia for ESG reporting. This study adds to the existing
literature by examining Malaysian public listed companies in the F4GBM Index.
The study's results can greatly assist securities capital market investors in
Malaysia in making ESG investments. For public listed companies, being
recognised for their ESG standards may enhance their reputation and visibility,
while also promoting a culture of transparent disclosure and best practices
Effect of risk management committee on firm performance: A study in Malaysian non-financial institutions
Get PDFPoor risk management has been a major concern in Malaysia's context over the years with negative consequences including threat of business survival, the possibility of bankruptcy, huge financial losses, and deteriorated financial performance. However, the risk management committee (RMC), which is claimed to be an effective corporate governance tool to enhance risk management practices, is not widely adopted among Malaysian nonfinancial institutions. The existing literature regarding RMC and firm financial performance is also limited, especially in the Malaysian context. Hence, this study is conducted to examine the associations between characteristics of RMC including, the separation (RMCS), the size (RMCSZ), and independence of RMC (RMCIND), with the firm financial performance of return on assets (ROA). The study is conducted among Malaysian non-financial institutions that are listed on the main market of Bursa Malaysia as of the year 2022. A total sample size of 250 companies is randomly selected from 11 non-financial sectors for further analysis. Several data analysis techniques, including descriptive statistics, correlation coefficient, and multiple regression, were adopted to analyze the collected data. Assumption tests of outlier detection, multi collinearity, normality, and homoscedasticity were also adopted to examine the validity and reliability of the data. Overall, the findings of this study suggested that RMCS and RMCIND have insignificant negative associations with ROA, while RMCSZ has an insignificant positive association. This study has contributed to the existing literature as empirical evidence for past researchers’ claims. In addition, this study also provides insight into the influence of RMC on a firm financial performance which could be valuable for the companies, shareholders, investors, policymakers, as well as academicians
Exploring technology acceptance in E-Ticketing Systems : A Tam perspective
Get PDFIn 2023, Malaysia witnesses a total public transportation ridership of 334 million people, underscoring the country's reliance on diverse transportation modes such as cars, motorcycles, buses, and trains like the Mass Rapid Transport (MRT) and Light Rail Transport (LRT). As Malaysia progresses in tandem with global modernization, e-ticketing emerges as a focal point, offering convenience and accessibility to commuters. However, previous studies reveal outdated behavioral intentions towards e-ticketing, prompting the need for further exploration into consumer behavior and acceptance of this technology. To address this gap, this study investigates the perceptions and behavioral intentions of public transportation riders in Malaysia, particularly focusing on undergraduate students at Universiti Utara Malaysia (UUM). Utilizing the Technology Acceptance Model (TAM), the research finds that perceived usefulness, passion, and privacy concerns significantly influence behavioral intention towards e-ticketing. Notably, passion emerges as the most critical factor influencing behavioral intention. The study highlights the importance for marketers and industry players in the transportation sector to tailor their strategies and offerings to meet the specific needs and preferences of Malaysian consumers, emphasizing enhancements in app features, addressing privacy concerns, and leveraging passion and perceived usefulness to drive consumer engagement and adoption of e-ticketing technolog
The Effectiveness of Performance Management System Among Banks in Klang Valley
No full textA Performance Management System (PMS) is a structured mechanism designed to assess and enhance both employee and organizational performance. In the Klang Valley banking sector,
an effectively implemented PMS can significantly boost employee morale, job satisfaction, productivity, and operational efficiency. This study aims to evaluate the effectiveness of PMS in the Klang Valley banking industry by examining key factors such as performance appraisal, reward systems, employee involvement, and management commitment. To achieve this, data were collected from 130 respondents across five branches in Damansara Heights within the Klang Valley using a survey questionnaire administered via Google Forms. The data were analysed with SPSS to assess the relationships between the identified factors and the effectiveness of PMS. The study explores whether these factors have a notable impact on PMS effectiveness and seeks to determine their correlations within the Klang Valley banking sector.
By analysing the data, the research provides insights into how performance appraisals, reward systems, employee involvement, and management commitment contribute to a more effective PMS. The findings of this research aim to offer practical recommendations for banks in the Klang Valley, particularly those in Damansara Heights, to enhance their PMS, ultimately leading to improved employee performance, greater job satisfaction, and better organizational outcomes. Additionally, the study contributes to the broader understanding of performance management practices, providing valuable evidence and guidance for future research and organizational implementations
Evaluating efficiency of zakat institution in Kedah state using two-stage network data envelopment analysis
No full textZakat institutions are trusted bodies that manage and administer matters related to zakat affairs in most Muslim countries. However, issues regarding inefficiency in the distribution of zakat collection in Malaysia have been continuously raised by the public. Therefore, this study measures the efficiency of zakat collection, zakat distribution and overall zakat efficiency in Lembaga Zakat Negeri Kedah (LZNK) by using a two-stage network Data Envelopment Analysis (DEA) model. The model was applied to measure the efficiency of LZNK from 2018 to 2020, assigning each regional zakat center (PZD) in Kedah as the decision-making units (DMU). In the two-stage network DEA model, the first stage provides the efficiency of zakat collection, while the second stage measures the efficiency of zakat distribution and also the overall zakat efficiency. In the first stage, four input variables were considered which are zakat staff, zakat payers, zakat expenses and total population while one output included which is total zakat collected. In the second stage, the output was considered as the intermediate input variable, while total zakat distributed was considered as the output. DMUs are considered efficient if both stages are efficient, with an efficiency score of one. The results obtained from the analysis shows that none of the DMUs are efficient since no DMU achieve the efficiency score of one for both stages. Thus, the overall zakat efficiency during those years is relatively inefficient. This study can identify which PZD are inefficient in each stage and provides new ideas to improve their performance in zakat management and operation
The Relationship Between Leadership Functions, Business Analytics, and Business Continuity in Economic Development Unit in Sharjah, United Arab Emirates (UAE)
No full textThe primary purpose of this study was to investigate the effect of leadership functions (challenging the process, inspiring a shared vision, enabling others to act, modelling the way, and encouraging the heart) on business continuity among public organizations in the UAE. The study also examined the moderating effect of business analytics on the relationship. This study considers two main theories that are used in explaining the relationships that exist between leadership functions, business analytics, and business
continuity. The theories are Exemplary Leadership and Resource-Based View (RBV) theories. Questionnaires were distributed to 357 employees working in the economic development unit in Sharjah, UAE. 265 questionnaires were returned, but only 254 were used in the analysis using Structural Equation Modelling (SEM) - Partial Least (PLS) method. The results of the study revealed a significant effect of challenging the process, inspiring a shared vision, enabling others to act, modelling the way, and encouraging the heart on business continuity. The study also revealed that the moderating role of business analytics was significant in the effect of challenging the process, inspiring a shared vision, enabling others to act, modelling the way, and encouraging the heart on business continuity. The present study also highlighted the implications of the research, future research recommendations as well as its limitations
The Influence Of Personality Traits On Lecturer Competence With The Mediating Role Of Knowledge Sharing In Pakistan Public Universities
No full textThis study examined the influence of personality traits and knowledge sharing on The competence of lecturers in Pakistan public universities. Specifically, the Investigation delves into the relationship between the components of personality Traits (extraversion, neuroticism, openness, agreeableness, and conscientiousness) And lecturer competence via knowledge sharing. Employing a quantitative method Approach and a cross- sectional survey research strategy, the study garnered 375 Valid responses from 500 participants. Structured questionnaires were administered To lecturers across 16 prominent public universities from all provinces and the Capital of Pakistan. The data analysis utilized Partial Least Square Structural Equation Modeling (PLS- SEM). Out of the 16 hypotheses tested, 14 received Empirical support, affirming a positive relation between personality traits, Knowledge sharing and lecturer competence. While some direct relationships could Not find support, suggesting the need for mediating intervention, the findings Affirm that knowledge sharing mediates the relationship between the components Of personality traits and lecturer competence. Moreover, the study highlights that Knowledge sharing not only mediates but also enhances the effect of personality Traits on lecturer competence. The mediating effect on personality traits and Lecturer competence meet the standard for significance. In light of the findings, it is Recommended that the top management of higher education promote the Knowledge-sharing environment in their educational institutions. Additionally, the Universities in Pakistan should consider the interplay of personality traits and Knowledge sharing when formulating strategies to enhance lecturer competence. The study concludes by discussing theoretical, methodological and practical Implications for universities
Pengaruh pembudayaan komuniti pembelajaran profesional dan amalan kolaboratif terhadap kuantiti pengajaran pembelajaran dalam kalangan guru pemimpin pertengahan
Get PDFPengajaran dan pembelajaran (pdp) yang berkualiti dapat membangunkan potensi murid secara holistik. Selari dengan naratif baharu amalan pendidikan Malaysia, Kualiti pdp guru dapat ditingkatkan melalui pembudayaan komuniti pembelajaran Profesional (PLC) dan amalan kolaboratif. Namun begitu, kajian lalu menunjukkan kekaburan konsep PLC dan lemahnya amalan kolaboratif menyebabkan pdp guru hambar dan membosankan. Dalam konteks kajian ini, peranan guru pemimpin Pertengahan (MLT) diketengahkan sebagai sokongan peningkatan kualiti pdp guru melalui pembudayaan PLC dan amalan kolaboratif. Kaedah campuran selari Konvergen telah digunakan. Pengumpulan data dijalankan melalui dua fasa. Fasa Pertama melibatkan 333 orang MLT yang menjawab soal selidik dalam talian, diikutifFasa kedua melibatkan enam orang MLT melalui temu bual dan analisis kandungan dokumen penulisan refleksi pengajaran. Data kualitatif yang diperoleh dianalisis secara induktif bagi menyokong dapatan kajian kuantitatif. Dapatan kuantitatif menunjukkan bahawa pembudayaan PLC dan amalan kolaboratif mempunyai hubungan dan pengaruh yang signifikan terhadap kualiti pdp. dapatan kualitatif pula telah menjelaskan bahawa amalan kolaboratif dan pembudayaan PLC sangat perlu dilaksanakan di sekolah bagi meningkatkan kualiti pdp. Refleksi pengajaran dapat dijadikan input kepada pelaksanaan PLC. Walau bagaimanapun, masih terdapat isu dan cabaran yang perlu dihadapi dan ditangani oleh MLT supaya amalan kolaboratif dan pembudayaan PLC dapat dilaksanakan dengan berkesan. Hasil kajian ini merupakan bukti empirikal berkaitan PLC dan amalan kolaboratif dalam kalangan MLT yang memberi pengaruh secara langsung terhadap kualiti pdp guru. Oleh itu, dapatan kajian boleh dijadikan asas kepada penyelarasan semula tugas dan peranan MLT di sekolah. Perubahan tugas MLT membolehkan bimbingan dilaksanakan dalam mengupayakan kualiti pdp guru seterusnya meningkatkan pencapaian murid dan sekolah
Kesan modul tingkah laku kognitig intergrasi islam (TKII ) dan pengajaran spiritual terhadap kepuasan perkahwinan wanita bermadu
No full textCabaran dalam poligami bagi wanita adalah dalam menangani perasaan negatif yang menjejaskan kepuasan perkahwinan, pemikiran sihat, dan spiritual mereka yang terlibat. Berdasarkan Tingkah Laku Kognitif integrasi Islam, perasaan ini mungkin timbul hasil daripada corak pemikiran yang dibentuk oleh norma masyarakat dan didikan keluarga. Objektif utama kajian ini adalah untuk mengenal pasti tahap perbezaan bagi aspek kepuasan perkahwinan, pemikiran sihat, dan spiritual dengan mengaplikasikan Modul Tingkah laku Kognitif Integrasi Islam (TKII) menerusi pendekatan eksperimen kuasi. Selain itu, kajian ini juga bertujuan mengenal pasti kesan selang masa dan interaksi bagi pembolehubah yang dikaji. Seramai 30 orang wanita bermadu telah dipilih secara teknik persampelan bertujuan dan dibahagikan kepada tiga kumpulan. Responden telah dibahagikan kepada
kelompok rawatan TKII, kelompok pengajaran spiritual dan kelompok kawalan. Dapatan kajian menunjukkan terdapat perbezaan signifikan bagi aspek spiritual untuk kelompok Modul TKII, namun tiada perbezaan yang signifikan bagi aspek
pemikiran sihat dan kepuasan perkahwinan. Hasil dapatan kesan sela masa pula menunjukkan terdapat perbezaan min yang signifikan antara sela masa ujian pra dan pasca bagi pemikiran sihat dan spiritual. Namun, tidak terdapat perbezaan min
yang signifikan antara sela masa ujian pra dengan ujian pasca bagi kepuasan perkahwinan. Implikasi daripada kajian ini telah menunjukkan kedua-dua pendekatan ini boleh dijadikan sebagai satu rujukan baharu dalam bidang Kaunseling Islam. Modul TKII ini dapat membantu pengamal dalam kaunseling keluarga bagi menjalankan intervensi terhadap klien