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Series: European Proceedings of Social and Behavioural Sciences

Interdisciplinary Sustainability Perspectives: Engaging Enviromental, Cultural, Economic and Social Concerns

Proceedings of the 8th International Economics and Business Management Conference (IEBMC 2017), 28-29 November, 2017, Kuantan, Pahang, Malaysia

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Table of Contents

Frontmatter
i-xii

Articles

Original Article

Accounting Students’ Awareness TowardsFraud Prevention: A Case Of Government-Linked University

Nik Amalena Najebah Nik Azman
,
Nor Farhana Selahudin
,
Abdul Hadi Abd Karim
,
Kahvinisha Nair M. Vijayan
,
Suhasshini Wotravathy
,
Nur Liyana Kay Mohd Rashid Ka
,
Badrul Azman
,
Suhasshini Wotravathy

Keywords: Accounting students, objectivity, professional responsibility, students’ ethical perception, students’ awareness, fraud prevention

Article no: 2

Pages 12-21

Doi: 10.15405/epsbs.2018.07.02.2

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Original Article

Biderectional Relationship Between Corporate Social Responsibilty (Csr) & Financial Performance

Mohd Asri Mohd Ali
,
Marziana Hj. Mohamad
,
Nur Afifah Auni Nor Azaha
,
Nur Sara Shahera Mohd Shaharmi
,
Nurin Hanini Ahmad Abd Razak
,
Nurul Hayati Bt Mansor

Keywords: Corporate social responsibility, financial performance

Article no: 3

Pages 22-30

Doi: 10.15405/epsbs.2018.07.02.3

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Original Article

Challenges In Zakah Collection: In Case Of Business Zakah Payers In Selangor

Norlaila Mazura Hj. Mohaiyadin
,
Mohamad Ishak Mohamad Ibrahim
,
Izzatul Ussna Ridzwan
,
Mohd Rizuan Abdul Kadir

Keywords: Business zakah, zakah collection, zakah administration

Article no: 4

Pages 31-37

Doi: 10.15405/epsbs.2018.07.02.4

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Original Article

Ethical Orientaton And Career Choice: A Case Of Accounting Students In Malaysia

Faizah Mohd Khalid
,
Fatimah Hanim Abdul Rauf
,
Najah Athirah Mohamad Asri
,
Nur Aina Amirah Elias
,
Nur Fatihah Mohd Haizan
,
Nur Syafiqah Aqilah Zainuddin

Keywords: Ethical orientation, positioning, career choice, accounting, students, ethics

Article no: 6

Pages 46-56

Doi: 10.15405/epsbs.2018.07.02.6

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Original Article

Corporate Governance Mechanisms And Accretive Share Buyback In Malaysian Public Listed Companies

Wan Farhah Shafiy Wan Kamalluarifin
,
Nur Fatanah Jasmari
,
Nur Hamizah Nazarudin
,
Nurul Farzana Abdul Rahim
,
Siti Noor Syarmila Mohd Isa

Keywords: Earnings management, corporate governance, accretive share buyback

Article no: 7

Pages 57-67

Doi: 10.15405/epsbs.2018.07.02.7

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Original Article

Factors Influencing Whistleblowing Intention Among Accountants In Malaysia

Zaifudin Zainol
,
Abdul Qayyum Zollkefli
,
Ahmad Naim Nasir
,
Faizah Munirah Zakaria
,
Nur Zakiah Kamaruzaman

Keywords: Whistleblowing, prosocial behaviour theory

Article no: 9

Pages 79-88

Doi: 10.15405/epsbs.2018.07.02.9

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Original Article

Integrated Reporting: A Comparison Between Malaysian And Singapore Public Listed Companies

Nurul Wahida Abdullah
,
Norhayati Mat Husin
,
Sharina Mohamad Salleh
,
Bakhtiar Alrazi

Keywords: Integrated reporting, Malaysia, Singapore, content elements, guiding principles

Article no: 11

Pages 97-107

Doi: 10.15405/epsbs.2018.07.02.11

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Original Article

Individual Factors, Work-Family Conflict And Organisational Structure Towards Malaysian Women Career Progress

Fatimah Hanim Abdul Rauf
,
Faizah Mohd Khalid
,
Ainatul Mardiah Zulkifli
,
Nur Jihan Fakhirah Abdull Manaf
,
Nur Fatin Amirah Sulaiman

Keywords: Women career progress, individual factor, work-family conflict, organisational structure, Malaysia

Article no: 12

Pages 108-118

Doi: 10.15405/epsbs.2018.07.02.12

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Original Article

Monitoring Contrivances On Money Laundering Occurrences In Bank And Financial Institutions

Nor Farhana Selahudin
,
Nik Amalena Najebah Nik Azman
,
NurAfiqah Khairuddin
,
Nurul Adilah Zakaria
,
Durar Izzati Ahmad Nazari
,
Athira Azzahraa’ Baharun

Keywords: Money laundering, monitoring contrivances, internal control, anti-money laundering, customer due diligence, corporate governance

Article no: 13

Pages 119-126

Doi: 10.15405/epsbs.2018.07.02.13

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Original Article

Reasons To Choose Chartered Accountant As Profession

Azrinawati Mohd Remali
,
Siti Hawa Khalil
,
Nur Zahwa Saidin
,
Nur Aida Ab Kadir
,
Farah Amani Syamimi Romaino

Keywords: Accounting students, chartered accountant, intrinsic, extrinsic, demographic

Article no: 15

Pages 138-148

Doi: 10.15405/epsbs.2018.07.02.15

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Original Article

Tax Compliance Cost Among Smes: Evidence From The Southern Region Of Malaysia

Norkhazimah Ahmad
,
Aina Syahirah Mohd Mokhtar
,
Mohamad Muhaimin Fitri Mahdzor
,
Muhammad Faiz Edison@Abdul Hadi
,
Nur Hazwani Izzati Mad Jeli

Keywords: Tax compliance costs, small and medium enterprises, tax non-compliance behaviour

Article no: 16

Pages 149-156

Doi: 10.15405/epsbs.2018.07.02.16

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Original Article

The Emergence Of Human Capital Disclosure: Exploring The Influence Of Board Composition

Nurul Nadiah Ahmad
,
Nurul Aunie Deraman
,
Nur Aqeelah Mohd Nasarudin
,
Syazana Aisyah Mokhtar
,
Angie Elsie Roger

Keywords: Human capital disclosure (HCD), board composition, PN17, transparency, Malaysia

Article no: 17

Pages 157-167

Doi: 10.15405/epsbs.2018.07.02.17

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Original Article

The Impacts Of Intellectual Capital Management Practices On Malaysian Public Listed Companies

Amanuddin Shamsuddin
,
Huang Ching Choo
,
Zubaidah Zainal Abidin

Keywords: Intellectual capital, resource-based view, knowledge-based view, company performance, Malaysia

Article no: 18

Pages 168-180

Doi: 10.15405/epsbs.2018.07.02.18

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Original Article

Corporate Governance Determinants And Corporate Social Responsibility In Malaysian Food Industry

Nur Shuhada Ya’acob
,
Siti Nurulain Annuar
,
Putri Nur Fazilla Nazatul Faizal
,
Fatin Nurdayana Badrul Hisham
,
Che Nur Salimatun Syahiran Rosli

Keywords: Corporate social responsibility (CSR), corporate governance, family ownership, board gender diversity, board size, board independence

Article no: 20

Pages 189-200

Doi: 10.15405/epsbs.2018.07.02.20

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Original Article

Transparency And Accountability In Public Sector Financial Management System

Nur Shuhada Ya’acob
,
Masdiah Abdul Hamid
,
Bakhtiar Bin Alrazi

Keywords: Corporate governance, financial management, public sector, government, Malaysia

Article no: 22

Pages 212-217

Doi: 10.15405/epsbs.2018.07.02.22

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Original Article

Voluntary Carbon Disclosure And Firm Value: Evidence From Malaysian Carbon-Intensive Industries

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

Keywords: Carbon disclosure, MYCarbon GHG reporting guidelines, firm performance, market value, signalling theory

Article no: 23

Pages 218-229

Doi: 10.15405/epsbs.2018.07.02.23

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Original Article

Antecedents And Consequences Of Water Performance: A Case Of Global Energy Company

Inaliah Mohd Ali
,
Norhayati Mat Husin
,
Bakhtiar Alrazi

Keywords: Water governance, water disclosure, energy industry, sustainability reports, board characteristics

Article no: 24

Pages 230-237

Doi: 10.15405/epsbs.2018.07.02.24

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Original Article

A Study On Safety Management Practices And Safety Performance

Nurulhuda Ahmad Razali
,
Nor Izzati Nor Redzuan
,
Ain Najjiah Kamaruddin
,
Azieera Darlina Dahlan
,
Siti Nurafiqah Mohd Hanafi
,
Farah Nadhirah Abu Nobli

Keywords: : Safety management practices, safety performance, port industries

Article no: 27

Pages 261-266

Doi: 10.15405/epsbs.2018.07.02.27

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Original Article

Training Effectiveness And Employee Performance In A Malaysian Government-Linked Company

Adnan Abd. Hamid
,
Khairul Nizam Surbaini
,
Nooraima Hadi
,
Siti Nur Fatihah Zaaba

Keywords: Training effectiveness, employee performance, training, government-linked company

Article no: 30

Pages 282-288

Doi: 10.15405/epsbs.2018.07.02.30

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Original Article

Critical Success Factors Of Effective Business Continuity Management: A Malaysian Case Study

Zahari Abu Bakar
,
Noorulsadiqin Azbiya Yaacob
,
Zulkifli Mohamed Udin
,
Jalal Rajeh Hanaysha
,
Lee Khai Loon
,
Suriati Deraman

Keywords: Business continuity management, critical success factors, Malaysian, case study

Article no: 34

Pages 315-326

Doi: 10.15405/epsbs.2018.07.02.34

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Original Article

Exploring The Perception Of Earned Value Analysis For The Malaysian Construction Industry

Nur Syamimi Zulkefli
,
M. Waris
,
Khairul Firdaus
,
Asadullah Khan
,
A.Q. Adeleke

Keywords: Earned value, earned value analysis, performance monitoring, EVM, project monitoring

Article no: 36

Pages 337-346

Doi: 10.15405/epsbs.2018.07.02.36

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Original Article

Predicting Extra-Role Behaviour: Organisational Support And Role Breadth Self-Efficacy As Predictors

Indraah Kolandaisamy
,
Rasidah Arshad

Keywords: Perceived organisational support, role breadth self-efficacy, organisational citizenship behaviour

Article no: 39

Pages 364-373

Doi: 10.15405/epsbs.2018.07.02.39

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Original Article

Islamic Work Ethics And Tacit Knowledge Sharing: Autonomous Motivation As Mediator

Rosmah Mat Isa
,
Khawar Naheed

Keywords: Islamic work ethics, autonomous motivation, tacit knowledge sharing (tks), self-determination theory (sdt), knowledge management, research university

Article no: 43

Pages 401-411

Doi: 10.15405/epsbs.2018.07.02.43

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Original Article

Linking Green Hrm And Green Intellectual Capital With Corporate Environmental Citizenship Behaviour

Suhaimi Sudin
,
Zuliawati Mohamed Saad

Keywords: : Green HRM, green intellectual capital, corporate environmental citizenship behaviour, electric & electronics

Article no: 45

Pages 419-4429

Doi: 10.15405/epsbs.2018.07.02.45

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Original Article

Factors Affecting Financial Performance Of Takaful Operators In Malaysia

Noraini Ismail
,
Fatin Nurul Najwa Abd Izam
,
Nurul Ashiqin Samsuddin
,
Izzaamirah Ishak
,
Normaisarah Abdul Manaf

Keywords: Takaful operators, financial performance, leverage, liquidity, firm size

Article no: 47

Pages 441-448

Doi: 10.15405/epsbs.2018.07.02.47

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Original Article

Quality Of Work Life And Job Satisfaction Among Teacher Using Pls-Sem Approach

Hamiza Jamaluddin
,
Mafuzah Mohamad
,
Wan Noordiana Wan Hanafi
,
Zulkefli Muhammad Hanapiyah

Keywords: Quality of work life, job satisfaction, teacher, PLS-SEM

Article no: 48

Pages 449-456

Doi: 10.15405/epsbs.2018.07.02.48

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Original Article

Stress Among Nurses: A Case Study At Healthcare Centers In Melaka

Afdzal Aizat Ramli
,
Abu Zaharen Md Yazid
,
Narayane A/P Punnir Selvam
,
Noor Farahfatin Zainol
,
Mohd Nur Ezwan Zamri
,
Suganthi A/P Batumalai

Keywords: Nurse, private healthcare centre, job stress, work overload, work-life balance

Article no: 50

Pages 464-470

Doi: 10.15405/epsbs.2018.07.02.50

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