Publication:
The Relationship Between Islamic Corporate Governance, Human Governance, Usage of Information Technology and Sustainability Reporting: Comparison of Shariah Compliant Companies in Malaysia and Indonesia.

Simple item page
dc.contributor.authorHasnah Haronen_US
dc.contributor.authorIdris Gautama Soen_US
dc.contributor.authorAnderes Guien_US
dc.contributor.authorSynthia Atas Sarien_US
dc.contributor.authorNathasa Mazna Ramlien_US
dc.contributor.authorNurul Nazlia Jamilen_US
dc.date.accessioned2024-05-29T02:26:48Z
dc.date.available2024-05-29T02:26:48Z
dc.date.issued2022
dc.date.submitted2023-1-17
dc.descriptionVol :23 No: 3 (page:1443-1461)
dc.description.abstractThis study aims to evaluate the relationship between Islamic corporate governance (ICG), human governance (HG), and information technology (IT) usage on sustainability reporting (SR) by investigating Shariah compliant companies in Malaysia and Indonesia. Data was collected from 68 manufacturing Shariah compliant companies’ annual reports for Malaysia, and 70 manufacturing Shariah compliant companies’ annual reports for Indonesia, for the year ended 2019. Descriptive and multiple regression analysis was used to analyse the data. The study found that HG Index and IT Usage Index were positive and significantly related to sustainability reporting for Shariah companies in both countries. However, ICG was not found to be significantly related to sustainability reporting for Shariah companies in Malaysia and Indonesia. This could be because the study focuses only on manufacturing companies, and in Malaysia and Indonesia, only about 24% of the companies and 13% of the companies respectively, have an ICG structure in place. The study suggests that to increase SR of Shariah compliant companies, there should be a good HG structure in place, and they should increase their level of IT usage in their business operations. Resource-Based theory can explain the relationship of IT Usage and HG to SR.
dc.identifier.citationHasnah Haron, Idris Gautama So, Anderes Gui, Synthia Atas Sari, Nathasa Mazna Ramli, & Nurul Nazlia Jamil. (2022). The Relationship between Islamic Corporate Governance, Human Governance, Usage of Information Technology and Sustainability Reporting: Comparison of Shariah Compliant Companies in Malaysia and Indonesia. International Journal of Business and Society, 23(3), 1443-1461. https://doi.org/10.33736/ijbs.5174.2022en_US
dc.identifier.doi10.33736/ijbs.5174.2022
dc.identifier.epage14
dc.identifier.issn1511-6670
dc.identifier.issue3
dc.identifier.spage1
dc.identifier.urihttps://publisher.unimas.my/ojs/index.php/IJBS/article/view/5174
dc.identifier.urihttps://www.scopus.com/record/display.uri?eid=2-s2.0-85144849871&origin=resultslist&sort=plf-f&src=s&sid=ff7b2cafb526bfeca0fe6ae95dfa2def&sot=b&sdt=b&s=TITLE-ABS-KEY%28The+Relationship+Between+Islamic+Corporate+Governance%2C+Human+Governance%2C+Usage+Of+Information+Technology+And+Sustainability+Reporting%3A+Comparison+Of+Shariah+Compliant+Companies+In+Malaysia+And+Indonesia%29&sl=113&sessionSearchId=ff7b2cafb526bfeca0fe6ae95dfa2def
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/10639
dc.identifier.volume23
dc.language.isoen_USen_US
dc.publisherUNIMAS Publisheren_US
dc.relation.ispartofInternational Journal of Business and Society
dc.subjectIslamic Corporate governance, Human governance, IT Usage Index, Sustainability reporting
dc.titleThe Relationship Between Islamic Corporate Governance, Human Governance, Usage of Information Technology and Sustainability Reporting: Comparison of Shariah Compliant Companies in Malaysia and Indonesia.en_US
dc.typeArticleen_US
dspace.entity.typePublication

Files

Original bundle
Now showing 1 - 2 of 2
Thumbnail Image
Name:
The Relationship Between Islamic Corporate Governance, Human Governance, Usage Of Information Technology And Sustainability Reporting Comparison Of Shariah Compliant Companies In Malaysia And Indonesia.pdf
Size:
705.09 KB
Format:
Adobe Portable Document Format
Download
Thumbnail Image
Name:
pzqno.pdf
Size:
705.09 KB
Format:
Adobe Portable Document Format
Download

Collections

Scopus