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Series: European Proceedings of Finance and Economics

Accelerating Transformation towards Sustainable and Resilient Business: Lessons Learned from the COVID-19 Crisis

Proceedings of the International Symposium & Exhibition on Business and Accounting 2022 (ISEBA 2022), 28 September 2022, Malaysia

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Table of Contents

Frontmatter
i-xiv

Articles

Original Article

Information Technology Governance Mechanisms and Audit Technology Performance in Malaysia

Sharifah Norhafiza Syed Ibrahim
ORCiD ,
Nurul Aida Khaidzi
,
Yusri Arshad
ORCiD

Keywords: Audit technology performance, IT governance mechanisms, IT Strategy, IT Steering Committee

Article no: 1

Pages 1-11

Doi: 10.15405/epfe.23081.1

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Original Article

Does National Culture Diversity Impact Corporate Water Performance?

Inaliah Mohd Ali
ORCiD ,
Norhayati Mat Husin
ORCiD ,
Bakhtiar Alrazi
ORCiD ,
Noorlin Mohd Ali
ORCiD

Keywords: Corporate water performance, electric utility industry, national culture, institutional governance systems theory

Article no: 3

Pages 20-34

Doi: 10.15405/epfe.23081.3

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Original Article

Chief Financial Officers and Environmental, Social and Governance: Preliminary Evidence From Malaysia

Bakhtiar Alrazi
ORCiD ,
Norhayati Mat Husin
ORCiD ,
Mohd Nazli Mohd Nor
ORCiD

Keywords: Chief financial officer, ESG, sustainability, upper echelons perspectives, resource-based theory, Malaysia

Article no: 4

Pages 35-51

Doi: 10.15405/epfe.23081.4

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Original Article

The Environmental-Related SDGs and Corporate Performance of Malaysian Companies

Norkhazimah Ahmad
ORCiD ,
Sharifah Buniamin
ORCiD ,
Nor Hasimah Johari
ORCiD ,
Siti Afiqah Zainuddin
ORCiD

Keywords: Sustainable development goals, environmental-related SDGs, corporate performance, Malaysia

Article no: 5

Pages 52-62

Doi: 10.15405/epfe.23081.5

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Original Article

Learn, Unlearn and Relearn – Insights from Corporate E-Waste Reporting Literature and Guidelines

Nik Amalena Najebah Nik Azman
ORCiD ,
Bakhtiar Alrazi
,
Sharina Mohd Salleh
ORCiD ,
Haslinda Yusoff
ORCiD

Keywords: E-waste, corporate reporting, literature review, GRI, SASB, Bursa Malaysia

Article no: 6

Pages 63-74

Doi: 10.15405/epfe.23081.6

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Original Article

Blowing the Whistle in the Workplace: An Empirical Study From Malaysian GLCs

Masdiah Abdul Hamid
ORCiD ,
Suzana San
ORCiD ,
Faizah Mohd Khalid
ORCiD

Keywords: Whistleblowing intention, determinants and factors, government-linked companies

Article no: 7

Pages 73-83

Doi: 10.15405/epfe.23081.7

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Original Article

Accounting Information System and Organizational Effectiveness: Evidence From SMEs Manufacturing Companies

Nor Hasimah Johari
ORCiD ,
Nurul Nazwa Khairudin
,
Nadhirah Mohd Rasidi
,
Iezza Syaida Yuhana
,
Nurusyafiqa Atiqah Norbadirim

Keywords: Accounting information system, organizational effectiveness, organizational performance, manufacturing companies, SMEs

Article no: 10

Pages 108-119

Doi: 10.15405/epfe.23081.10

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Original Article

The "Wonder Women" Presence and Performance - The Moderating Role of Bank Size

Maslinawati Mohamad
ORCiD ,
Noor Raida Abd Rahman
ORCiD

Keywords: Female directors, bank, gender diversity, financial performance, corporate governance, Malaysia

Article no: 11

Pages 120-136

Doi: 10.15405/epfe.23081.11

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Original Article

The Impact of Board Diversity on Energy-Related SDGs Disclosure in Malaysian Public Listed Companies

Nor Hasimah Johari
ORCiD ,
Sharifah Buniamin
ORCiD ,
Norkhazimah Ahmad
ORCiD ,
Romlah Jaffar
ORCiD

Keywords: Board diversity, board governance, energy-related SDGs disclosure, sustainability, Public Listed Companies

Article no: 12

Pages 137-149

Doi: 10.15405/epfe.23081.12

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Original Article

Integrated Reporting Disclosure Quality and Firm Performance: Evidence From Japanese Listed Companies

Guo Qian
ORCiD ,
Raedah Sapingi
ORCiD ,
Norhayati Mat Husin
ORCiD

Keywords: Firm performance, integrated reporting disclosure quality, Japanese listed companies

Article no: 13

Pages 150-164

Doi: 10.15405/epfe.23081.13

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Original Article

Validating an Over-Indebtedness Measurement Scale That is Specifically Tailored to Borrower’s Context

Nur Hafidzah Idris
ORCiD ,
Nornajihah Nadia Hasbullah
,
Khairunnisa Abd Samad
ORCiD ,
Amirah Hazimah Borhanordin
,
Nor Hamiza Mohd Noor
,
Fahmi Abdul Rahim

Keywords: Over-indebtedness, household indebtedness, consumers studies, financial well-being, validation instruments

Article no: 17

Pages 198-206

Doi: 10.15405/epfe.23081.17

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Original Article

Systematic Literature Review on the Macroeconomic Factors of Household Debt

Khairunnisa Abd Samad
ORCiD ,
Nur Hafidzah Idris
ORCiD ,
Nur Hayati Abd Rahman
,
A’ieshah Abdullah Sani
,
Umi Hamidaton Mohd Soffian Lee

Keywords: Macroeconomic factors, household debt, systematic literature review

Article no: 18

Pages 207-223

Doi: 10.15405/epfe.23081.18

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Original Article

Analyzing the Factors Affecting Capital Structure of Property Companies in Malaysia

Sahaida Laily Md Hashim
ORCiD ,
Muhammad Farhan Zamani

Keywords: Capital structure, leverage, asset structure, random effect, profitability, company size, liquidity

Article no: 22

Pages 263-269

Doi: 10.15405/epfe.23081.22

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Original Article

Employees’ Attitude Towards Retirement Planning During Pandemic of Covid-19 in Malaysia

Noraini Ismail
ORCiD ,
Zulkifli Abdullah
ORCiD ,
Maizaitulaidawati Md Husin
ORCiD

Keywords: Awareness, financial knowledge, financial planning, goal clarity, retirement planning

Article no: 23

Pages 270-287

Doi: 10.15405/epfe.23081.23

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Original Article

The Conceptualization of Cowb Model Towards Women’s Financial Security

Halimatul Nadia Zainuddina
,
Nor Edi Azhar Mohamad
ORCiD ,
Jegatheesan Rajaduraic
ORCiD ,
Noraina Mazuin Sapuan
ORCiD

Keywords: Capacity, opportunity, willingness, biopsychosocial, retirement

Article no: 27

Pages 306-319

Doi: 10.15405/epfe.23081.27

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Original Article

Dynamic Relationship Between Nonrenewable, Renewable Energy and Electricity Generation in Malaysia

Nor Hamisham Harun
ORCiD ,
Sahaida Laily Md. Hashim
ORCiD

Keywords: Dynamic relationship, nonrenewable energy, renewable energy, electricity generation, production function, Malaysia

Article no: 31

Pages 353-366

Doi: 10.15405/epfe.23081.31

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Original Article

A Bibliometric Review of Sustainable and Responsible Investment Sukuk Envision Green Financing

Nor Edi Azhar Mohamad
ORCiD ,
Noriza Mohd Saad
ORCiD ,
Zulkifli bin Mohamed
ORCiD

Keywords: SRI sukuk, green sukuk, Islamic finance, bibliometric

Article no: 32

Pages 367-381

Doi: 10.15405/epfe.23081.32

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Original Article

The Influence of Critical Factors of Effective Implementation (CFEI) Towards Food Safety

Nur Faithzah Jamian
,
Nurazree Mahmud
,
Rizuwan Abu Karim
,
Azlin Zanariah Bahtar
,
Zamzuri Ahmad Nazari
,
Geetha Muthusamy

Keywords: MS1500:2009, critical factors of effective implementation (CFEI), safety, JAKIM halal certification, small and Medium Enterprises (SMEs)

Article no: 33

Pages 382-390

Doi: 10.15405/epfe.23081.33

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Original Article

Systematic Literature Review: An Analysis of Skill Mismatch Measurement

Zuria Akmal Saad
ORCiD ,
Hamirahanim Abdul Rahman
ORCiD ,
Suhaidah Hussain
ORCiD ,
Hazlin Hasan
ORCiD

Keywords: Skill mismatch, online job analysis, online job data, measurement issues

Article no: 34

Pages 391-408

Doi: 10.15405/epfe.23081.34

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Original Article

Strategy Formulation and Sustainability Performance of Bumiputera Construction Companies: A Conceptual Paper

Nur Aida Binti Hussin
,
Salina Daud

Keywords: Construction industry, strategy formulation, firm size, corporate sustainability performance

Article no: 35

Pages 409-419

Doi: 10.15405/epfe.23081.35

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Original Article

Risk Analysis of Terrorist Attacks on Seaport Facilities Using Bayesian Networks

Wan M. Zulhilmi
,
Qing Yu
,
Kasypi Mokhtar
,
Hafizi Said
,
Zaili Yang

Keywords: Bayesian network, root cause analysis, maritime risk, terrorist attack, maritime security

Article no: 36

Pages 419-438

Doi: 10.15405/epfe.23081.36

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Original Article

Shedding Light on Internal Customer Plight in the Shared Service Environment

Prashalini Naidu
,
Diviyaa Rane Raveendran

Keywords: Shared services, internal customer, challenges, distrust, dissatisfaction, quality

Article no: 37

Pages 439-444

Doi: 10.15405/epfe.23081.37

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Original Article

Supervisory Behaviour and Work-Life Balance Towards Turnover Intention of Manufacturing's Employees

Shahidah Ahmad Suhaimi
ORCiD ,
Kamilah Seman
ORCiD ,
Muhammad Hazwan Hamdan
,
Nurnabihah Rosli

Keywords: Supervisory behaviours, work-life, balance, manufacturing, turnover

Article no: 38

Pages 445-452

Doi: 10.15405/epfe.23081.38

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Original Article

Analysis of Perceived Usefulness and Ease of Use on Online Shopping Intention

Muhammad Zharul Zainol Alam
,
Nor Hafiza Ahmad Agin
ORCiD ,
Shahidah Ahmad Suhaimi
ORCiD ,
Nalissa Ayub
ORCiD ,
Azlina Mohamat Nor
ORCiD

Keywords: Online, purchase, shopping, Malaysia, consumer

Article no: 39

Pages 453-461

Doi: 10.15405/epfe.23081.39

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Original Article

E-Waste Recycling Behaviour in Malaysia – A Review

Nur Shuhada Ya’acob
ORCiD ,
Bakhtiar Alrazi
ORCiD ,
Nik Amalena Najebah Nik Azman
ORCiD ,
Sharina Mohd Salleh
ORCiD ,
Norzarina Md Yatim
ORCiD

Keywords: E-waste, disposal behaviour, literature review, Malaysia

Article no: 40

Pages 462-474

Doi: 10.15405/epfe.23081.40

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Original Article

Consumer Acceptance Index for Large-Scale Energy Storage Systems Using Batteries in Malaysia

Amar Hisham Jaaffar
ORCiD ,
Bakhtiar Alrazi
ORCiD ,
Vigna K. Ramachandaramurty
ORCiD

Keywords: Consumer acceptance, large-scale Battery energy storage, index development. SmartPls 3.0, Malaysia

Article no: 41

Pages 475-481

Doi: 10.15405/epfe.23081.41

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Original Article

Fish Halalness Logistic: A Framework of Malaysian Wholesalers and Retailers

Amir Imran Zainoddin
,
Amanuddin Shamsuddin
,
Wan Amir Azlan Wan Haniff
,
Basri Badyalina
,
Ahmad Syahmi Ahmad Fadzil
,
Amar Hisham Jaaffar
ORCiD

Keywords: Halal logistic, supply chain, Malaysia Fisheries Department, Jakim, certificate

Article no: 42

Pages 482-487

Doi: 10.15405/epfe.23081.42

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Original Article

Muslim Tourist Perceived Value and Their Satisfaction

Shafazawana Mohamed Tharikh
ORCiD ,
Zuliawati Mohamed Saad
ORCiD ,
Anis Insyirah Abd Rahim
,
Muhammad Ilman Hakim Abdul Razak
,
Syed Ferman Adli Shahabudin Syed Ferdaus Shahabudin

Keywords: Cognitive value, Affective value, Halal value, Muslim tourist perceived value, Muslim tourist satisfaction, Muslim tourism, Halal tourism

Article no: 43

Pages 488-500

Doi: 10.15405/epfe.23081.43

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Original Article

Elastic Supply Chain Management as Strategic Tool in Improving Global Logistics Service

Sultan Al Kaabi
ORCiD ,
Vathana Bathmanathan
,
Melisa Zibusiso Lydia Ncube

Keywords: Resilience, real-time visibility, competitive supply chain, last-mile delivery, sustainable operations

Article no: 44

Pages 501-509

Doi: 10.15405/epfe.23081.44

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Original Article

Stand Your Ground: Theories Applied and Their Influence on Corporate Water Performance

Inaliah Mohd Ali
ORCiD ,
Norhayati Mat Husin
ORCiD ,
Bakhtiar Alrazi
ORCiD ,
Noorlin Mohd Ali
ORCiD

Keywords: Corporate water performance, corporate sustainability, stakeholders, institutional, resilience

Article no: 45

Pages 510-524

Doi: 10.15405/epfe.23081.45

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Original Article

Uncovering the ‘Aha Moment’: Digitalisation Aiding Customers Better in the Shared Service Industry

Prashalini Naidu
,
Juraifa Jais
,
Diviyaa Rane Raveendran

Keywords: Shared services, digitalisation, customers, pandemic, Covid 19, satisfaction

Article no: 46

Pages 525-530

Doi: 10.15405/epfe.23081.46

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Original Article

The Effect of Online Touchpoints on Utility Customers’ Experience

Nurshahirah Abd Majid
ORCiD ,
Nor Hazlin Nor Asshidin
ORCiD ,
Elinda Esa
ORCiD ,
Khairul Nizam Surbaini
ORCiD ,
Abdul Rahman Zahari
ORCiD ,
Azmer Ezwan Abdullah
,
Siti Farahhani Ismail
,
Muhammad Asyraaf Maarop

Keywords: Online touch points, customer experience, utility industry, Malaysia

Article no: 47

Pages 531-541

Doi: 10.15405/epfe.23081.47

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Original Article

Exploring the Customers Perception on ESG Towards Malaysian Electricity Utility Company

Nisaa Husnina Zulkifli
,
Nurul Nadhirah Amalina Ahmad Taufik
,
Muhummad Khairul Islam
,
Amar Hisham Jaaffar
,
Huzairin Mohd Radzi

Keywords: Customers’ perception, ESG, Malaysian electricity utility provider, sustainability

Article no: 48

Pages 542-550

Doi: 10.15405/epfe.23081.48

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Original Article

The Intention of Using Battery Energy Storage System in Malaysia – Demographic Analysis

Bakhtiar Alrazi
ORCiD ,
Amar Hisham Jaaffar
ORCiD ,
Vigna K. Ramachandaramurty
ORCiD ,
Nofri Yenita Dahlan
ORCiD

Keywords: Energy storage, Intention to use, Demographic profiles, Malaysia

Article no: 49

Pages 551-562

Doi: 10.15405/epfe.23081.49

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Original Article

Content Validation and Reliability Study of Workplace Solid Waste Segregation Behaviour

Nurul Jannah Jalil
ORCiD ,
Raedah Sapingi
ORCiD ,
Noor Awanis Muslim
ORCiD ,
Marwan Rasmi Issa
ORCiD

Keywords: Expert validation, content validation ındex, fleiss kappa statistic, reliability

Article no: 50

Pages 563-580

Doi: 10.15405/epfe.23081.50

>View as HTML >Abstract >Download PDF

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