Publication:
The Relationship Between BOD Ethical Commitment and Risk Management and Internal Control System with the Performance of Shariah-Compliant Companies

Simple item page
dc.contributor.authorNurul ‘Athirah Roslien_US
dc.contributor.authorHasnah Haronen_US
dc.contributor.authorMuhammad Shabir Shaharudinen_US
dc.date.accessioned2024-05-28T06:36:57Z
dc.date.available2024-05-28T06:36:57Z
dc.date.issued2022
dc.date.submitted2023-1-19
dc.descriptionVolume: 5 No : 3 (page: 393–407)en_US
dc.description.abstractShariah companies need to maintain good performance to ensure the sustainability of companies. Shariah companies operate based on Islamic moral foundations, specifically in terms of their accountability and transparency which are considered as key values that need to be considered when conducting their business operations. However, corruption cases can affect the performance of Shariah companies. Studies have shown that Shariah-compliant companies are underperforming as compared to their conventional counterparts. Therefore, the objective of this study is to examine whether BOD ethical commitment (corporate ethics values, action to promote ethics, code of ethics and whistleblowing policy) and risk management and internal control system (content, implementation, role, objective, framework and separation section) will affect the performance of Shariah companies. Data was collected from the 2019 annual reports of 60 Shariah manufacturing companies. Data was analysed using Smart Partial Least Square. The study found BOD Ethical Commitment (whistleblowing policy) and Risk Management and Internal Control System (separation of risk management and internal control) have a significant relationship with performance. The study implies that shariah-compliant companies should focus on the disclosure of whistleblowing policy and separation of risk management and internal control system in their annual reports for them to improve their performance as disclosure of this information, will help to improve the confidence of the market to invest in themen_US
dc.identifier.citationRosli, N. ‘Athirah ., Haron, H., & Shaharudin, M. S. . (2023). The Relationship Between BOD Ethical Commitment and Risk Management and Internal Control System with the Performance of Shariah-Compliant Companies. Journal of Governance and Integrity, 5(3), 393–407. https://doi.org/10.15282/jgi.5.3.2022.7690en_US
dc.identifier.doi10.15282/jgi.5.3.2022.7690
dc.identifier.epage407
dc.identifier.issn2600-7479
dc.identifier.issue3
dc.identifier.spage393
dc.identifier.urihttps://journal.ump.edu.my/jgi/article/view/7690
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/7341
dc.identifier.volume5
dc.language.isoen_USen_US
dc.publisherPenerbit UMPen_US
dc.relation.ispartofJournal of Governance and Integrity (JGI)en_US
dc.subjectBOD Ethical Commitment, Risk Managemet and Internal Control System, Shariah-Compliany Companies, Performance of Companyen_US
dc.titleThe Relationship Between BOD Ethical Commitment and Risk Management and Internal Control System with the Performance of Shariah-Compliant Companiesen_US
dc.typeArticleen_US
dspace.entity.typePublication

Files

Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
The Relationship Between BOD Ethical Commitment and Risk Management and Internal Control System with the Performance of Shariah-Compliant Companies.pdf
Size:
633.49 KB
Format:
Adobe Portable Document Format
Download

Collections

Other Publications