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Series: European Proceedings of Social and Behavioural Sciences

Driving Sustainability through Business-Technology Synergy

Proceedings of the 9th International Economics and Business Management Conference (IEBMC 2019), 02-03 November, 2019, The Imperial Heritage Hotel, Melaka, Malaysia

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Table of Contents

Frontmatter
i-xix

Articles

Original Article

Audit Committee Characteristics and Environmental Disclosure Quality Among Malaysian Environmentally Sensitive Industries

Nik Amalena Najebah Nik Azman
,
Sharina Mohd Salleh
,
Amirul Syafiq Mohammad Zaidi
,
Heranya A/P Thirunakkarasu
,
Muhammad Azri Abrahem
,
Thatcchayini A/P Koru

Keywords: Environmental reporting, environmentally sensitive industries, environmental disclosure quality, audit committee

Article no: 1

Pages 1-12

Doi: 10.15405/epsbs.2020.12.05.1

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Original Article

Ownership Structure And Discretionary Accruals In Malaysian Public Listed Companies

Wan Farhah Shafiy Wan Kamalluarifin
,
Abdul Qahhar Baharudin
,
Megat Hakimi Nafis Megat Kamil Azmi
,
Mohamad Azmin Zainuddin
,
Muhammad Danial Zainuddin

Keywords: Earnings management, discretionary accruals, ownership structure

Article no: 3

Pages 23-30

Doi: 10.15405/epsbs.2020.12.05.3

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Original Article

A Study on the External Auditor’s Demographic Factors and Whistle-Blowing Intention

Sharina Mohd Salleh
,
Nik Amalena Najebah Nik Azman
,
Mohammad Hazeem Bin Taib
,
Nirainjana Devi A/P Selvam
,
Rosmira Farzana Binti Rosmahidi
,
Siti Zahira Raveena Binti Zamil

Keywords: External auditor, demographic factors, age, gender, tenure/experience, whistle-blowing intention

Article no: 4

Pages 31-41

Doi: 10.15405/epsbs.2020.12.05.4

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Original Article

Corporate Social Responsibility And Brand Equity Of Malaysian Top 100 Brand Companies

Elinda Esa
,
Abdul Rahman Zahari
,
R. Jegatheesan s/o V. Rajadurai
,
Puteri Fadzline Muhammad Tamyez

Keywords: Corporate social responsibility, environmental, community, workplace, brand equity

Article no: 6

Pages 48-56

Doi: 10.15405/epsbs.2020.12.05.6

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Original Article

Problems in GST Implementation and GST Withdrawal of Malaysian SMEs

Azrinawati Mohd Remali
,
Nur Muhammad Iqram Bin Zainal
,
Muhammad Aqmarsyahmi Bin Yasir
,
Nur Haziqah Bt Harun
,
Nur Maisara Binti Ahmad

Keywords: GST, SMEs, problems, business size, business experiences, GST awareness

Article no: 7

Pages 57-66

Doi: 10.15405/epsbs.2020.12.05.7

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Original Article

Academic Dishonesty: Demographic, Self Control, Perceived Opprotunity and Attitudes Among Accounting Students

Inaliah Mohd Ali
,
Gomalah Loganathan
,
Hajira Razali
,
Shahjahan Kareem
,
Siti Zuraida Usman
,
Tiruselvam Kupusamy

Keywords: Gender, self-control, perceived opportunity, attitudes, academic dishonesty

Article no: 9

Pages 73-82

Doi: 10.15405/epsbs.2020.12.05.9

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Original Article

Factors Influencing Enviromental Disclosure Among Plantation Companies In Malaysia

Nik Amalena Najebah Nik Azman
,
Sharina Mohd Salleh
,
Muhammad Adib Eyzmir Mohamad Azhar
,
Nur Farlisa Haznim Mohd Saupi
,
Nurul Liyana Kairon Muzakir
,
Nurul Shafeena Mansor

Keywords: Environmental reporting, plantation companies, environmental disclosure, board composition, firm characteristics

Article no: 10

Pages 83-92

Doi: 10.15405/epsbs.2020.12.05.10

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Original Article

Development Of Malaysian Zakat Administration And Financial Reporting Of Zakat Institutions

Raedah Sapingi
,
Sherliza Puat Nelson
,
Siti Normala Sheikh Obid

Keywords: Reporting practices, historical background, structures of ZIs, zakat administration

Article no: 11

Pages 93-105

Doi: 10.15405/epsbs.2020.12.05.11

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Original Article

The Impact Of Corporate Governance On Internet Reporting In Asian Countries

Dasilah Nawang
,
Che Nurul Balqis Binti Che Alias
,
Fatin Normazlina Binti Mohd Fairuz
,
Helmee Bin Abdul Rahim

Keywords: Corporate governance, internet reporting, Asian countries

Article no: 12

Pages 106-118

Doi: 10.15405/epsbs.2020.12.05.12

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Original Article

Audit Committee Experts and Mandatory Disclosure Transparency of Malaysian Government Linked Companies

Muhammad Iqmal A Manap
,
Nur Shuhada Ya’acob
,
Bakhtiar Alrazi

Keywords: Audit committee, expertise, mandatory disclosure transparency, disclosure index, GLCs, Malaysia

Article no: 13

Pages 119-130

Doi: 10.15405/epsbs.2020.12.05.13

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Original Article

Audit Committee Attributes and Financial Distress: A Case of Malaysian PN17 Companies

Sharina Mohd Salleh
,
Nik Amalena Najebah Nik Azman
,
Najwa Amani Binti Mohd Salim
,
Nur Syafiqah Binti Mohd Amirudin
,
Nurul Akmal Binti Che Wan Abdul Rahman
,
Puteri Liyana Binti Nor Azman

Keywords: Financial distress firms, audit committee, audit committee literacy, audit committee meeting, PN17

Article no: 14

Pages 131-138

Doi: 10.15405/epsbs.2020.12.05.14

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Original Article

Board Characteristics And Extensiveness Of Whistleblowing Policy Among Malaysian Public Listed Companies

Shamin Nanthini Kalyanasundram
,
Norkhazimah Ahmad

Keywords: Whistleblowing policy, fraud detection, mismanagement, board of directors, financial expertise

Article no: 16

Pages 150-158

Doi: 10.15405/epsbs.2020.12.05.16

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Original Article

Strategic Management Accounting And Decision-Making In Small Medium Enterprises In Malaysia

Azrinawati Mohd Remali
,
Ahmad Amin Bin Ismail at Ibrahim
,
Farah Aini Shazlin Binti Salleh
,
Muhammad Hafizuddin Bin Halid
,
Muzakkir Ifwat Bin Mohammed Hassanuddin

Keywords: Strategic management accounting (SMA), small medium enterprises (SMEs), strategic pricing, target costing, life cycle costing

Article no: 17

Pages 159-170

Doi: 10.15405/epsbs.2020.12.05.17

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Original Article

Factors Affecting Students’ Intention To Become Professional Accountant In Selected Malaysian Universities

Fatimah Hanim Abdul Rauf
,
Faizah Mohd Khalid
,
Dahlia Darwisya Rastam Tan
,
Nor Haleda Khalid
,
Nur Sabrina Mohamad
,
Nur’ain Farhana Mohd Lutfi Radhi

Keywords: Students’ intention, professional accountant, intrinsic motivation, extrinsic motivation, subjective norms, self-efficacy

Article no: 18

Pages 171-180

Doi: 10.15405/epsbs.2020.12.05.18

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Original Article

Audit Committee Attributes and Voluntary Ethics Disclosure in Malaysian Public Listed Companies

Nor Hasimah Johari
,
Nur Izza Izzati Norshaidi
,
Nurazirah Safarina Karim
,
Nurul Afiqah Azman
,
Syafiqah Nasuha Binti Mubarak

Keywords: Audit committee, voluntary disclosure, ethics disclosure, public listed companies, annual report

Article no: 19

Pages 181-191

Doi: 10.15405/epsbs.2020.12.05.19

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Original Article

Hard And Soft Carbon Disclosures: Malaysia’s Carbon Intensive Industries

Noor Raida Abd Rahman
,
Siti Zaleha Abdul Rasid
,
Rohaida Basiruddin

Keywords: Carbon disclosure index, carbon-intensive industry, climate change, greenhouse gas, hard and soft disclosure, isomorphism

Article no: 22

Pages 209-220

Doi: 10.15405/epsbs.2020.12.05.22

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Original Article

Green Governance For Environmentally Sensitive Industries In Malaysia: An Overview

Nurul Nadiah Ahmad
,
Wan Mohammad Taufik Wan Abdullah
,
Muhammad Iqmal A Manap
,
Nurul Nazlia Jamil

Keywords: Environment, green, governance, SDG, environmentally sensitive industry, Malaysia

Article no: 23

Pages 221-231

Doi: 10.15405/epsbs.2020.12.05.23

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Original Article

Corporate Governance And Firm Performance Of Shariah-Compliant Company Of Consumer Product Industry

Juliana Anis Ramli
,
Khairul Nizam Surbaini
,
Mohamad Sukiman Ishak

Keywords: Corporate governance, performance, Shariah-compliant, consumer product

Article no: 24

Pages 232-238

Doi: 10.15405/epsbs.2020.12.05.24

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Original Article

Corporate Social Responsibility Of Shariah Compliant Consumer Product And Services Industry

Juliana Anis Ramli
,
Elinda Esa

Keywords: Corporate social responsibility, performance, Shariah-compliant, consumer product, trading & services

Article no: 25

Pages 239-245

Doi: 10.15405/epsbs.2020.12.05.25

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Original Article

Water Disclosure And Financial Performance: The Case Of Cdp Water A-List Companies

Inaliah Mohd Ali
,
Nalissa Ayub
,
Norhayati Mat Husin
,
Bakhtiar Alrazi

Keywords: Water disclosure, financial performance, earnings per share, share price, CDP Water A-List

Article no: 27

Pages 259-267

Doi: 10.15405/epsbs.2020.12.05.27

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Original Article

A Study on Disclosure for Business Zakat in Malaysia

Mohd Rizuan Abdul Kadir
,
Syed Mohd Ghazali Wafa Syed Adwam Wafa
,
Abdul Aziz Abdullah

Keywords: Disclosure for business zakat, accounting for business zakat, harmonising zakat conditions with accounting principles

Article no: 28

Pages 268-278

Doi: 10.15405/epsbs.2020.12.05.28

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Original Article

The Environmental Sustainability Reporting Among Malaysia Best-Governed Companies

Bakhtiar Alrazi
,
Norhayati Mat Husin
,
Inaliah Mohd Ali
,
Nik Amalena Najebah Nik Azman
,
Mohd Nazli Mohd Nor

Keywords: Environmental sustainability, corporate governance, legitimacy theory, institutional governance theory, Malaysia

Article no: 29

Pages 279-288

Doi: 10.15405/epsbs.2020.12.05.29

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Original Article

Fulfilling Industry 4.0: Requirements Of Graduates Attributes And Skills In Malaysia

Siti Norhidayah Toolib
,
Mafuzah Mohamad
,
Salina Daud
,
Wan Noordiana Wan Hanafi

Keywords: KSA, emotional quotient, spiritual quotient, higher education, graduates

Article no: 31

Pages 297-301

Doi: 10.15405/epsbs.2020.12.05.31

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Original Article

A Preliminary Study on Household Readiness to Engage in Waste Segregation Behavior

Noor Awanis Muslim
,
Suhaida Hussain
,
Fadhilah Abdul Ghani
,
Maizatul Akmar Mohd Rasli
,
Suhaila Mohd Omar
,
Azzmer Azzar Bin Abdul Hamid
,
Mohd Faez Sharif
,
Muhammad Majid
,
Nur Fasehah Ma’arop

Keywords: Recycle, landfill, waste segregation, readiness, Malaysia

Article no: 32

Pages 302-310

Doi: 10.15405/epsbs.2020.12.05.32

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Original Article

Student Stance: Usefulness Of Choosing Social Media As A Medium To Improve Student Intake In Private Universities In Malaysia

Prashalini Naidu
,
Nor Hazlin Nor Asshidin
,
Hana Syafiqah Mohammad Hariri
,
Nurfatin Nadiah Mohd Firdaus
,
Auji Hawa Zarime
,
Ezza Syahira Zulkefli

Keywords: Social media, student intake, student recruitment, private universities, Malaysia

Article no: 33

Pages 311-318

Doi: 10.15405/epsbs.2020.12.05.33

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Original Article

The Effect Of Personality Traits On The Performance Of Student Enterprises

Abdul Rahman Zahari
,
Puteri Fadzline Muhammad Tamyez
,
Noor Azlinna Azizan
,
Elinda Esa

Keywords: Personality traits; Performance of student enterprises; Malaysian public higher educational institutions

Article no: 34

Pages 319-330

Doi: 10.15405/epsbs.2020.12.05.34

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Original Article

University Students’ Reactions To Ecologically Responsible Packaging

Abdul Rahman Zahari
,
Elinda Esa
,
Zuraini Abdullah Zawawi

Keywords: Environmental concern, cognitive benefits, positive and negative emotions, intention to choose ecologically responsible packaging

Article no: 35

Pages 331-340

Doi: 10.15405/epsbs.2020.12.05.35

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Original Article

Study On Academic Performance And Learning Strategies Of Tertiary Level Students

Shahnaz Shafiza Sabri
,
Umi Kalsom Masrom
,
Nor Hazlin Nor Asshidin

Keywords: Learning strategies, cognitive strategies, metacognitive strategies, resource management, academic performance

Article no: 38

Pages 362-373

Doi: 10.15405/epsbs.2020.12.05.38

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Original Article

Plagiarism Intention Among Private University Students In Pahang

Maizatul Akmar Mohd Rasli
,
Fadhilah Abdul Ghani
,
Nurul Huda Ahmad Razali
,
Nor Sofiza Abu Salleh
,
Raja Siti Nurhidayah Raja Idris
,
Muhammad Ariff Zamri
,
Muhammad Faris Muhamad Rafli
,
Muhamad Aiman bin Fadzly

Keywords: Plagiarism, positive attitude, negative attitude, subjective norms, theory of planned behaviour

Article no: 40

Pages 382-387

Doi: 10.15405/epsbs.2020.12.05.40

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Original Article

Knowledge And Awareness Of Malaysia Citizens Towards Facing And Coping With Cancer

Siti Fara Fadila Binti Abd Razak
,
Normaisarah Binti Abdul Manaf
,
Mohd Zulkeflee Bin Abd Razak
,
Maizatul Akmar Binti Rasli
,
Nasrudin Bin Baidi

Keywords: Cancer, knowledge, awareness, Kuala Terengganu

Article no: 43

Pages 406-412

Doi: 10.15405/epsbs.2020.12.05.43

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Original Article

The Burning Tahfiz: An Explanation From Health Belief Model

Nor Izzati Nor Redzuan
,
Mazlina Mustafa
,
Fadhilah Abdul Ghani
,
Fatini Hanim Mohamed Taufek
,
Ahmad Shidki Mat Yusoff
,
Fahmi Zaidi Abd Razak
,
Muneerah Kassim
,
Siti Aminah Harun
,
Sakinah Husain

Keywords: Tahfiz school principals, health belief model, fire incident, quantitative methods, safety rules and regulation

Article no: 45

Pages 420-426

Doi: 10.15405/epsbs.2020.12.05.45

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Original Article

Do Soft Skills Really Matter?

Maizatul Akmar Mohd Rasli
,
Fadhilah Abdul Ghani
,
Nurul Huda Ahmad Razali
,
Siti Fara Fadila Abd Razak
,
Mohd Zulkeflee Abd Razak
,
Fadzilah Embong
,
Nor Sofiza Abu Salleh
,
Raja Siti Nurhidayah Raja Idris
,
Suraya Mat Rani

Keywords: Soft skill, employer, internship, educator, employability

Article no: 46

Pages 427-435

Doi: 10.15405/epsbs.2020.12.05.46

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Original Article

Generating Income Through Public Contribution In Malaysian Public Universities For Self-Sufficiency

Mohd Rizuan Abdul Kadir
,
Christina Dominic Cotter

Keywords: Financial sustainability, endowment and waqf in HEI, income generating activities in HEI

Article no: 48

Pages 445-454

Doi: 10.15405/epsbs.2020.12.05.48

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Original Article

Promoting Orang Asli Entrepreneur Development At Tasik Chini Ecosystem: A Review

Suzaida Bakar
,
Noor Awanis Muslim
,
Maizatul Akmar Mohd Rasli
,
Fadhilah Abdul Ghani
,
Mohamad Shanudin Zakaria
,
Salman Yussof

Keywords: Indigenous entrepreneur, Tasik Chini ecosystem, business model

Article no: 49

Pages 455-463

Doi: 10.15405/epsbs.2020.12.05.49

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