Browsing by Author "Nurul Nazlia Jamil"
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Publication Accounting Ethics Education on Ethical Behaviour of Accounting Graduates in Malaysia(USIM Press, 2023) ;Fatin Arissa Parsimin ;Hasnah Haron ;Nurul Nazlia Jamil ;Nathasa Mazna RamliZalailah SallehThe rising corporate scandals caused by unethical accountants have concerned various parties, especially the stakeholders. These scandals, whether in public or private sectors, will impact the economy and reputation of a country. Therefore, the role of ethical accountants in providing reliable information for decision-making is a very crucial and should be addressed seriously. Thus, the education sector is believed to be one of the ways to produce graduates with good technical skills, knowledge, and high morality to make the best judgement for society. The research is conducted to assess the influence of accounting ethics education (ethics courses and teaching styles) on the ethical behaviour of accounting graduates in Malaysia. This study uses questionnaire which distributed to accounting graduates from MIA-accredited universities. 70 usable responses were received and PLS-SEM is used to analyse the data. This study found that teaching styles used in teaching ethics courses have a positive and significant relationship on the ethical behaviour of accounting graduates in Malaysia. However, ethics courses offered in the accounting program at the university was found not be significant. thus, it is suggested that lecturers need to use various methods of teaching in delivering ethics courses to enhance the ethical behaviour of accounting graduates in Malaysia. - Some of the metrics are blocked by yourconsent settings
Publication Audit Committee Effectiveness, Government Linked Companies and Transformation Program: The Case for Financial Reporting Quality in Malaysia's setting(SAE Publications, 2016)Nurul Nazlia JamilThis paper investigates the audit committee effectiveness in Government Linked Companies (GLCs) on the quality of financial reporting subsequent to GLCs transformation program. A sample of 282 GLCs was acquired to examine the some firms' characteristics with financial reporting. Results show that due to the post transformation program, there is higher number of audit committee independence which indirectly helps to reduce the level of discretionary accruals in GLCs. The GLCs transformation program provide evidence to the regulators as well as other stakeholders in evaluating the existing approach in monitoring and controlling GLCs for better improvement in formulating government policy. The study provides empirical evidence on the issue of financial reporting quality in GLCs and how the implementation of GLCs transformation program is able to have a significant impact on financial reporting in GLCs in Malaysia's setting. - Some of the metrics are blocked by yourconsent settings
Publication Compliance Factors of Malaysian Private Entity Reporting Standard (MPERS) b y Small Medium Enterprises (SMEs)(Sciedu Press, 2021-01-20) ;Nurul Nazlia Jamil ;Nathasa Mazna Ramli ;Ainulashikin MarzukiNurul Nadiah AhmadThe study objectively reports the findings on a questionnaire survey when examining the factors affecting Malaysian Private Entity Reporting Standard (MPERS) compliance in Malaysia by small and medium enterprises (SMEs). The study is based on a professional accountant questionnaire survey involving a sample of 176 respondents who are currently involved in the implementation of MPERS. The result reveals that the main factors affecting the SMEs' compliance with MPERS were the legal limitations and requirements. The study also finds that the perception, size of entities, management and accounting skills of the external user, and consideration of costs and benefits, have little impact on MPERS compliance. Furthermore, the study contributes to the literature of the financial reporting standard for SMEs by providing empirical from Malaysia's local context that uses MPERS and how the theses affect reporting practices. To adopt the 'true and fair view' financial reporting standard when explaining the firm's financial performance and financial position, this study should be the interest of regulatory authority, standard setters, and owners of SMEs themselves. - Some of the metrics are blocked by yourconsent settings
Publication The Conceptual Framework Of The Intention On Islamic Estate Planning Practice Among Muslim Entrepreneurs(Academic Inspired Network, 2019) ;Nur Shuhada Kamarudin ;Azreen Jihan Mohd Hashim ;Nurul Nazlia JamilNoradilah Abdul HadiIslamic estate planning is the last process of Islamic personal financial planning which is very crucial. In the Islamic point of view, there is specific focus on the rules of estate planning for instance Faraid law. In addition, there are also several other estate planning’s instruments offered in the Malaysian market such as Hibah and Wassiyah. However, most of the literature previously found that Malaysian are lack of awareness on Islamic estate planning. Considering the potential amount of wealth owned, therefore, this study will investigate the effect of factors namely attitude, subjective norms, perceived behavioural control and Islamic estate planning knowledge towards the intention of Islamic estate planning behaviour specifically among Muslim entrepreneurs. The implications of this study are pertinent to several parties such as financial planners, practitioners, and financial institutions; provides a useful insight into the personal financial planning studies. Keywords: Islamic Estate Planning, Personal Financial Planning, Theory of Planned Behaviour, Islamic Behavioural Finance, Entrepreneurs - Some of the metrics are blocked by yourconsent settings
Publication Conceptual Framework Related To The Impact Of Coronavirus Disease 2019 (Covid-19) On Malaysian Private Entity Reporting Standard (MPERS) Adoption By Small And Medium Enterprises (SMEs) In Malaysia(USIM Press, 2021) ;Siti Nur Ayuni RosliNurul Nazlia JamilMalaysian Private Entity Reporting Standard (MPERS) serves as a new reporting framework to private entities and significant milestones to the capital market. This enables the entities to assert the financial statements with full compliance with the International Financial Reporting Standard (IFRS). Thus, the focus of this paper is to discuss the conceptual framework on the impact of external pressure and environmental uncertainty on the quality of financial reporting by Small and Medium Enterprises (SMEs) in Malaysia. The effect of the Covid-19 pandemic on environmental uncertainty has an impact on the quality of financial reporting. It is expected that the Malaysia’s authority and regulator will anticipate the impact of the Covid-19 pandemic, given the outbreak has created disruption in all business chains including the SMEs in Malaysia - Some of the metrics are blocked by yourconsent settings
Publication Conceptual Framework Related To The Impact Of Coronavirus Disease 2019 (Covid-19) On Malaysian Private Entity Reporting Standard (MPERS) Adoption By Small And Medium Enterprises (SMES) In Malaysia(USIM Press, 2020-10-15) ;Siti Nur Ayuni RosliNurul Nazlia JamilMalaysian Private Entity Reporting Standard (MPERS) serves as a new reporting framework to private entities and significant milestones to the capital market. This enables the entities to assert the financial statements with full compliance with the International Financial Reporting Standard (IFRS). Thus, the focus of this paper is to discuss the conceptual framework on the impact of external pressure and environmental uncertainty on the quality of financial reporting by Small and Medium Enterprises (SMEs) in Malaysia. The effect of the Covid-19 pandemic on environmental uncertainty has an impact on the quality of financial reporting. It is expected that the Malaysia’s authority and regulator will anticipate the impact of the Covid-19 pandemic, given the outbreak has created disruption in all business chains including the SMEs in Malaysia. - Some of the metrics are blocked by yourconsent settings
Publication Corporate Governance and Shariah Governance: Assessing from Takaful Operators in Malaysia(Human Resource Management Academic Society, 2023) ;Nurul Nazlia Jamil ;Ainulashikin Marzuki ;Avylin Roziana AriffinAnita IsmailThe study reviews the relationship between corporate governance (CG) and Shariah Governance (SG) and examine how the governance concepts are handled in Takaful operators in Malaysia. The main question is how different or similar the governance concept applied in Takaful companies and make comparison between the theory and practises. This research compares studies on corporate governance and shariah governance in Takaful operators using a literature study approach. This research aims to extend the understanding of the roles played by CG and SG in their disclosure and how they contribute to the sustainability of Takaful operators. The analytical findings show that the unique contribution of Shariah governance as an additional governance measure for the purpose of Shariah compliance for the Takaful operators in Malaysia. - Some of the metrics are blocked by yourconsent settings
Publication Could Environmental, Social And Governance (ESG) And Halal Practices Be Converged? Preliminary Evidence Based On Integrated Reporting And Sustainability Reporting Of A Halal-certified Company(Usim Press, 2022) ;Nathasa Mazna Ramli ;Aimi Nurshahirah Shahrul Kamil ;Nurul Nazlia JamilHasnah HaronOne of communication mechanism that used by corporations to state their focus, concerns and activities is corporate reports, such as annual report and stand-alone sustainability report. On top of mandatory reporting of financial statements, corporations use corporate reports to convey their philosophy, construct visibility and image. Integrated Reporting (IR) and Sustainability Reporting are two recent reporting frameworks that have been adopted by corporations. The corporations’ value creation process is the main focus of IR, which is based on six capitals of corporations. Sustainability Reporting is a way for a corporation to become more sustainable and focuses on economic, environmental and social aspects. The main objective of this study is to compare the two-reporting frameworks. Particularly, the suitability of the reporting frameworks for halal industry players to communicate their halal commitment and activities. This study also examined whether ESG and Halal practices can be converged based on the reporting framework. This study provides an analysis of corporate reports of a leading halal food manufacturer that is listed in Bursa Malaysia. Based on content analysis, this study highlights halal-related information in the company’s IR and Sustainability Reporting. Results from the study might provide evidence on non-financial reporting that may acts as a communication tool to the stakeholders. UtilizingIR and Sustainability reporting could build trust of capital market and society, thus ensure the sustainability of halal industry. - Some of the metrics are blocked by yourconsent settings
Publication Development Of Integrated Islamic Finance-based Index Of Financial Inclusion Using Zakat And Cash Waqf: A Preliminary Study In Malaysia(USIM Publisher, 2021-12) ;Junaidah Abu Seman ;Nurul Nazlia JamilAzreen Jihan Che Mohd HashimFinancial inclusion is a priority agenda in many countries. While the importance of financial inclusion index is widely recognized, the literature lacks a constructive discussion on its measurement in the light of Islamic finance since it is believed that only by the incorporation of the Shariah-based instruments, the level of access to finance can be improved. The study aims to develop a methodology for the computation of an integrated Islamic finance-based index of financial inclusion in Malaysia. Based on the current measurement of financial inclusion index (IFI) in Malaysia, this study employs a self-administered questionnaire and secondary data from Jabatan Waqaf, Zakat dan Haji (JAWHAR) and Yayasan Waqaf Malaysia (YWM), to measure the integrated Islamic finance based financial inclusion index for year 2011 and 2015. Zakat and cash waqf indicators are added in the index computation to represent Islamic finance components. Depending on the value of the index, a country is classified into four categories; high, above average, moderate or low integrated Islamic finance-based of financial inclusion. It is found that the level of financial inclusion using Islamic finance indicator in Malaysia is above average. The overall index level is increased from 0.49 in year 2011 to 0.55 in year 2015. Interestingly, most of the level of zakat and cash waqf indicator indexes are low which indicate that these channels require specific attention to tackle financial inclusion in Malaysia. It is hoped that the findings would be useful for the development of financial inclusion index using Islamic finance approach and monitoring the impact of zakat and waqf to the society. - Some of the metrics are blocked by yourconsent settings
Publication Digital Marketing for Halal Tourism Provider: A Review(Universiti Sains Islam Malaysia, 2020-11-10) ;Noradilah Abdul Hadi ;Mohd Rizal Muwazir ;Nur Shuhada Kamarudin ;Nurul Nazlia JamilNurshamimitul Ezza RamliHalal market becomes one of the most profitable market at present and has shown promising growth particularly in Malaysia. The concept of halal is not only limited to food consumption, but also covers halal tourism which consists of halal hotels, halal transport (airlines), halal restaurants, halal tour packages and halal finance. Majority of tourists got information through travel websites, social media, blogs, travel agencies and advertising. This signifies the importance of digital marketing as the internet has changed the way people communicating and interacting with each other. This study aims to explore the concept of digital marketing and its potential in enhancing marketing strategies for halal tourism provider based on critical review of literature. Halal tourism providers have been encouraged to improve their tourism promotion signifying the importance of digital promotion to increase global outreach of halal tourism services. - Some of the metrics are blocked by yourconsent settings
Publication Does Debt Structure Affect Firm's Performance? Panel Evidence From Shariah Approved Firm In Malaysia(Academia Industry Network, 2019) ;Nurshamimitul Ezza RamliNurul Nazlia JamilHigh reliance on debt proved contributes to the downfalls of large U.S. corporations such as Enron (2001), Lehman Brothers (2008) as well as during the 2009 Greek depression. Given the current uncertainty in the global economic condition, it is important to examine the return from debt in order to ascertain the optimal use of debt. Thus, this paper aims to assess the impact of the debt level on the performance of Shariah-approved firms listed on Bursa Malaysia. Various studies have been conducted to explain the influence of debt on the firm’s performance, given different sets of periods, countries, methodologies as well as the selection of the variables. However, less attention is given to the Shariah approved firms. Uniquely, this study focuses on the consistent Shariah approved firms only, for the period of 2000 to 2014 according to Malaysia’s Securities Commission. Our main explanatory variable is debt ratio and several firm characteristics, industry characteristics, as well as economic variables, are chosen as a controlled variable. ROA is chosen as a firms performance proxy. This study employs a panel linear regression model which includes the pooled OLS, random effect model (REM) and fixed effect model (FEM). Our analysis proved that debt is not a robust determinant to determine the performance of Shariah approved firms in Malaysia. However, several controlled variables such as growth, size and Z-score are found robust to determine Shariah approved firms’ performance. Our analysis also found that there is a variation in terms of debt structure of the Shariah approved firms in Malaysia and our further analysis revealed that variation in debt structure contributes differently to the performance of the firms. The output from this study provides new insight and understanding in determining the relationship between performance and debt of Shariah approved firm in Malaysia specifically. This study largely contributes in terms of the sampling selection in which a firm must be consistently Shariah approved during the period of analysis. - Some of the metrics are blocked by yourconsent settings
Publication Does Political Connection Moderate Women Directors' Effect On Csr Disclosure? Evidence From Malaysia(Penerbit UKM Press, 2019) ;Intan Maiza Abd Rahman ;Nurul Nazlia JamilKu Nor Izah Ku IsmailThe objectives of this paper are: to examine the moderating effect of government ownership on the relationship between women directors and corporate social responsibility (CSR) disclosure; and to study the moderating effect of politicians on boards on the relationship between women directors and corporate social responsibility (CSR) disclosure. This paper gathered information from companies’ annual reports for the year 2013. From a sample of 300 non-financial companies listed on Bursa Malaysia, this paper found that government ownership positively moderates women directors’ effect on CSR disclosure, while politicians on boards negatively moderate the effect. Results of this study add to the literature on factors influencing women directors in their process of making decisions from the view of a developing country. As different variables of political connections affect CSR disclosure differently, companies may decide the most suitable situations to adapt to ensure the companies can perform at its best. The findings may further alert policy makers to establish special provision of the appointment on board of directors with political interest. KEYWORDS Political connection; women directors; government ownership; politicians on board; CSR disclosure - Some of the metrics are blocked by yourconsent settings
Publication Does The Islamic Accounting And Finance Education Sufficiently Sustainable?(Academia Industry Networks, 2019) ;Nurul Nazlia Jamil ;Junaidah Abu SemanNurshamimitul Ezza RamliThis study aims to examine to what extent and how effective Islamic Accounting and Finance education sustainability has been at the university level. The integration of element sustainability into the curriculum has received increasing concern over the years as the debate continue being discussed into recognizing the Islamic Accounting and Finance education to be linked with the professional market. Thus, it is very important to explore the extent of sustainability of Islamic Accounting and Finance in the curriculum as to be at par with the emerging field of ecological economics and understanding the new concept of business role in this technological advance society as the emergence of terms such as Big Data, Blockchain, Cryptocurrency represents the challenges facing by the graduates recently. This paper presents a quantitative study through online surveys to determine the perceptions by graduates on the extent and adequacy of Islamic Accounting and Finance sustainability in their syllabus conducted at their universities. There is consensus from the participants on the current state of sustainability education within the Malaysia universities of Islamic Accounting and Finance courses. However, the findings highlighted that the integration is not wide enough, and the sustainability is not in sufficient depth. In addition, the findings reflected that it is significant for sustainability to be included in the syllabus at Malaysia universities. Based on the research findings, it appears that the inclusion of Financial Technology (Fintech) ecosystem play roles in sustaining the Islamic Accounting and Finance education to stay relevant in reducing the number of talent shortage in Malaysia. The role of academicians plays important role in integrating the sustainability at universities and there has been lacking evidences that show work performed on the current state of sustainability in Islamic Accounting and Finance education in Malaysian universities. Given the future challenges that will be face by the future graduates, thus it is important at the education level to equip the graduates to meet the demands by the industry. This study provides perceptions at graduate’s level as this is very crucial area to know their perspective on the sustainable of Islamic Accounting and Finance curriculum for further development can be made in meeting the challenges they are facing with the industry demand. - Some of the metrics are blocked by yourconsent settings
Publication The Effects of Politically Connected Audit Committees on Audit Fees: Evidence in Malaysia(Macrothink Institute, 2018)Nurul Nazlia JamilThis study aims to contribute to an understanding of politically connected audit committees on audit fees in an emerging market, using the case of Malaysia. Malaysia offers an interesting and important setting as Malaysian companies are highly concentrated and politically sensitive. In particular, the study seeks to examine the level of political connections represented in the audit committees associated with the level of audit fees incurred by Malaysian public listed companies. For the purpose of this study, a quantitative approach (archival data analysis) has been adopted. Three hypotheses are tested: (1) There is a positive relationship between the proportion of audit committee members who are senior government officers (SGO) and audit fees; (2) There is a positive relationship between the proportions of audit committee members who are politicians and audit fees; (3) There is a positive relationship between audit committee characteristics (independence, size, meeting and financial expertise) and audit fees. The results of the study indicate that politically connected audit committees (identified by members who are either senior government officers or politicians) have a significant association with the incidence of higher audit fees. This suggests that politically connected audit committees are able to capitalize on their connections to influence companies and create direct demand for the auditors to increase their audit effort, as measured by audit fees. One of the issues that emerge from these findings is that companies highly value political connections to obtain external resources given the uncertainties in the business environment. Also, the findings highlight the need for stronger corporate governance to mitigate the higher inherent audit risks in politically connected companies. - Some of the metrics are blocked by yourconsent settings
Publication The Effects of Politically Connected Audit Committees on the Audit Process: Evidence in Malaysia(Center for Promoting Education and Research (CPER), 2018)Nurul Nazlia JamilThis study aims to contribute to an understanding of politically connected audit committees on the audit process in an emerging market, namely Malaysia. The study seeks to examine whether politically connected audit committees have an impact on the audit process. An in-depth analysis of the interviews from the external auditor, audit partners and audit committees further reveal that political connections do affect the audit process. It appears that the existence of political connections leads to an increase in audit work such in a variety of ways, such as auditor-client negotiations, private meetings with audit committees, re-engineering the scope and planning of the actual audit work. One of the issues that emerges from these findings is that companies highly value political connections to obtain external resources given the uncertainties in the business environment. The findings highlight the need for stronger corporate governance to mitigate the higher audit risks in such companies. - Some of the metrics are blocked by yourconsent settings
Publication The Effects of Shariah Governance on Takaful Performance of Takaful Operators in Malaysia(Academic Inspired Network, 2023) ;Nurul Nazlia JamilAinulashikin MarzukiThis study investigates the relationship between the Shariah Governance and he financial performance of Takaful operators in Malaysia. There are a lot of researches focused on determinants factors that affecting the financial performance of banks rather than insurance companies especially in Malaysia. Thus, this study is very important and beneficial to regulators, investors and customers. By understanding determinants contributing to the financial performance, the regulators could play a vital role in helping Takaful operators to increase their market share. Hence, the objective of the paper is to investigate the relationship between shariah governance and financial performance of Takaful operators in Malaysia. Data were gathered using secondary data collection method from annual report for each of Takaful operators and Bank Negara Malaysia from year 2018 until 2022. The data consist of profitability, Shariah Committee, Shariah Risk Management and Shariah Review for 5 registered Takaful operators in Malaysia namely; Syarikat Takaful Malaysia Berhad, Takaful Ikhlas Sdn Bhd, Prudential BSN Malaysia Berhad, Sun Life Malaysia Takaful Berhad (CIMB Aviva Takaful Berhad) and Hong Leong MSIG Takaful Berhad. Data were analysed using multiple regression analysis. From the analysis, Shariah Committee was found significantly positive effect towards financial performance. In contrast, Shariah Risk Management and Shariah Review were found significantly negative effect related to the financial performance. Thus, this study is very important and beneficial to regulators, investors and customers. As recommendation, Takaful operators should improve their effectiveness of the Shariah Governance through expanding the size of Shariah Committee, hiring more experts in Islamic and risk management in designing effective policy for the Takaful operators. Regulators could use this study to formulate of suitable and useful ways to efficiently supervise the operations of Takaful insurance - Some of the metrics are blocked by yourconsent settings
Publication Ethics Courses, Teaching Styles, Ethical Culture at Workplace and Values of Accounting Graduates in Malaysia(UKM Press, 2023) ;Hasnah Haron ;Nurul Nazlia Jamil ;Nathasa Mazna Ramli ;Fatin Arissa ParsiminZalailah SallehThe capability of accountants/ or auditors to furnish false financial statements intentionally shows that they are well equipped with the technical skills and knowledge in accounting but lack ethical values. Thus, it is important that accountants uphold high values in guiding them to behave ethically. As accounting graduates are future accountants, thus the role of the educational institution in producing ethical accounting graduates is crucial to ensure that the graduates are imbued with high ethical values. The paper aims to examine whether ethics courses, teaching styles, and culture at the workplace would influence the values of accounting graduates in Malaysia. Questionnaires were distributed to accounting graduates with less than three years of working experience in finance, accounting, auditing/ or related fields. A total of 344 usable responses were analysed using SmartPLS version 4.0. The research model explains 47.5%, and the study found a positive and significant relationship between the ethics courses taken in the university, teaching styles, and culture at the workplace with the values of accounting graduates. It is also proven that the culture at the workplace plays a crucial role in influencing the personal-professional values of accounting graduates. It is recommended that more ethics courses with various teaching styles should be offered in the accounting curriculum, thereby producing ethical accounting graduates. This will then result in producing accountants with good values who can offer a true and fair view of the financial statements, which will aid organisations to become more accountable and transparent in their business activities. - Some of the metrics are blocked by yourconsent settings
Publication Exploring The Development Of Human Capital For Desapreneur Development In Malaysia(Human Resource Management Academic Research Society, 2020) ;Nurul Nadiah Ahmad ;Wan Mohammad Taufik Wan AbdullahNurul Nazlia JamilThere are many initiatives taken by the capital providers to initiate more successful desapreneur. However, desapreneur is still lagging far behind with problems related to low business achievement and poor business management. Thus, this study aims to explore desapreneur development to achieve overall economic objectives. A qualitative face-to-face semi-structured interview approach will be used to select the interviewees, and they will be grouped accordingly into several categories (desapreneur, capital provider, practitioners, and policymakers). With the identification of opportunities and challenges, potentially, the outcome from the research can assist the authorities to evaluate effective strategy related to human development that will be implemented by desapreneur in rural area due to significant role of desapreneur in economic transformation and growth. This tool is expected to help the government to achieve high-income nations, aligned with the Malaysia Plan - Some of the metrics are blocked by yourconsent settings
Publication Human Governance in State Islamic Religious Council(Faculty of Industrial Management, Universiti Malaysia Pahang, 2023) ;Hasnah Haron ;Zubaidah Zainal Abidin ;Nathasa Mazna Ramli ;Avylin Roziana Mohd Ariffin ;Nurul Nazlia JamilKasumalinda AlwiState Islamic Religious Council (SIRCs) in Malaysia were established for the social welfare under the purview of state enactments in an Islamic setting. Despite the absence of a profit motive, accountability must be upheld as it is set up to be the guardian of resources so that the trust of stakeholders could be obtained. SIRCs are expected to uphold their ethics and values in their overall operations. However, a number of negative cases of SIRCs were reported in the local media which has tarnished the image of SIRCs. Thus governors of SIRCs should managed their human assets well. Human governance is the governors’ commitment to improve employees’ values and ethical behavior in the organization through their leadership, integrity fostered in the organization, training that the governors’ attended and internal control that has been put in place. The objective of the study is to examine whether Human Governance Index (HG INDEX) could be applied to SIRCs. HG INDEX comprise of 4 components which are (i) BOD Leadership, (ii) Level of Integrity Index, (iii) BOD Quantity of Training Index, and (iv) Quality of Internal Control System Index . Thirteen(13), 2019 annual reports of SIRCs were used as a basis for data collection. Based on the findings, Quality of Internal control and Level of Integrity were found to be the highest disclosed index. Overall, HG index was found to be low for SIRCs. Thus Governors of SIRCs can use the findings of the study to increase their transparency and accountability to stakeholders by focusing on HG in order to gain the public trust. - Some of the metrics are blocked by yourconsent settings
Publication Human Governance Index of Manufacturing Sector of Shariah Compliant Companies in Malaysia: A Preliminary Analysis(Penerbit UMP, 2022) ;Hasnah Haron ;Nurul Nazlia Jamil ;Nathasa Mazna Ramli ;Sumaiyah Abd Aziz ;Syahnaz Sulaiman ;Idris Gautama ;Anderes Gui ;Synthia Atas Sari ;Nurul ‘Athirah RosliNurul Kamarina KamarudinHuman Governance refers to the governors’ commitment to improve employees’ values and ethical behaviour in the organization. Humans are capital asset and key driver to a successful organisation. The objectives of the study are to explain the development of human governance index and discuss the findings of human governance index when applied to 68 Shariah-compliant companies in the manufacturing sector. Previous study used primary and secondary data. Thus, this study will combine the indices of Human Governance from previous study and will develop a more comprehensive checklist using secondary data. Human Governance Index of this study comprises 37 items which are made up of four (4) main components which are (1) BOD Leadership - which is measured by i) BOD Job Experience Index, (ii) BOD Educational Background Index, (iii) BOD Educational Level Index, (iv) BOD Age Index, (v) BOD Gender Diversity Index; (2) Level of Integrity Index; (3) BOD Quantity of Training Index; and (4) Quality of Internal Control System Index. The index has been validated by panel experts and inter-rater consistency was also conducted. The index was then used to measure the Human Governance Index of 68 Shariah-compliant companies’ annual reports for the year 2019. 68 Shariah-compliant companies are from manufacturing companies which comprise 25 consumer products, 3 healthcare, and 40 industrial products. The results of this study revealed that consumer product sector has the highest items compared to industrial product and healthcare sectors. BOD job experience index has the highest mean of 92.9% indicates that BOD has more than 10 years’ experience and BOD gender diversity index has the lowest mean of 17.6% which comprises female. Human governance Index can be used to assist companies to improve their human capital who are important assets to the company and have been proven to increase performance of companies if they are better managed.
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