In Chapter 3 of the Qur’an (surat Alī ‘Imrān), verse 190, God stated that the creation of the heavens and the Earth is a sign for people of understanding. Such creation includes solar activities such as solar radio bursts and solar flares. Solar flares are one of the most magnificent and powerful phenomena in our solar system. Magnetic pulses are defined as bursts of 1027 Joule released in a short period. In common with solar flares (SRBT-III), solar radio bursts of type III are observed. Solar flare data has been sourced from the space weather website, and SRBT-III data was obtained from e-CALLISTO. Due to the interruption caused by a solar flare, the analysis of solar radio bursts is crucial for future research into the role of space weather. This paper studies the most powerful solar flare from 2017 by analyzing its association with a solar radio burst. Solar radio burst type III was observed at Glasgow and Blein stations between (45-80) MHz and (1040-1400) MHz, respectively. From the frequency range, the solar radio burst can be classified under the group type burst.
{"title":"A Study on Solar Radio Burst Associated with Highest Solar Flare during Solar Cycle 24","authors":"Nashwa, M.I., Hamidi, Z. S.","doi":"10.7187/gjatsi062022-9","DOIUrl":"https://doi.org/10.7187/gjatsi062022-9","url":null,"abstract":"In Chapter 3 of the Qur’an (surat Alī ‘Imrān), verse 190, God stated that the creation of the heavens and the Earth is a sign for people of understanding. Such creation includes solar activities such as solar radio bursts and solar flares. Solar flares are one of the most magnificent and powerful phenomena in our solar system. Magnetic pulses are defined as bursts of 1027 Joule released in a short period. In common with solar flares (SRBT-III), solar radio bursts of type III are observed. Solar flare data has been sourced from the space weather website, and SRBT-III data was obtained from e-CALLISTO. Due to the interruption caused by a solar flare, the analysis of solar radio bursts is crucial for future research into the role of space weather. This paper studies the most powerful solar flare from 2017 by analyzing its association with a solar radio burst. Solar radio burst type III was observed at Glasgow and Blein stations between (45-80) MHz and (1040-1400) MHz, respectively. From the frequency range, the solar radio burst can be classified under the group type burst.","PeriodicalId":12715,"journal":{"name":"global journal al thaqafah","volume":"49 1","pages":""},"PeriodicalIF":0.1,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83377591","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The Sustainable Development Goals (SDGs) are a plan to be achieved in 2030. Its main focus is on developing the country sustainably, eradicating poverty, hunger, and education, which are problems for developing countries. A total of 17 goals are set where all parties, bodies, organizations need to move towards the SDGs. Thus, this study looks at the influence of zakat and taxes as two important instruments towards achieving the SDGs. This study uses a qualitative method in which relevant materials and information are obtained through documentation and history. The study found that zakat and taxes have a positive influence in achieving the SDGs. Therefore, the results of this study can help policymakers set requirements in the calculation of SDGs data and be a guide for researchers to explore other mediums to realize the goals of the plan. The study can also be expanded to other Islamic financial instruments such as sadaqah, waqf, hibah, etc.
{"title":"The Influence of Zakat and Taxes in Achieving the Sustainable Development Goals (SDG)","authors":"Siti Noorbiah, M. R., Najahudin, L.","doi":"10.7187/gjatsi062022-6","DOIUrl":"https://doi.org/10.7187/gjatsi062022-6","url":null,"abstract":"The Sustainable Development Goals (SDGs) are a plan to be achieved in 2030. Its main focus is on developing the country sustainably, eradicating poverty, hunger, and education, which are problems for developing countries. A total of 17 goals are set where all parties, bodies, organizations need to move towards the SDGs. Thus, this study looks at the influence of zakat and taxes as two important instruments towards achieving the SDGs. This study uses a qualitative method in which relevant materials and information are obtained through documentation and history. The study found that zakat and taxes have a positive influence in achieving the SDGs. Therefore, the results of this study can help policymakers set requirements in the calculation of SDGs data and be a guide for researchers to explore other mediums to realize the goals of the plan. The study can also be expanded to other Islamic financial instruments such as sadaqah, waqf, hibah, etc.","PeriodicalId":12715,"journal":{"name":"global journal al thaqafah","volume":"15 1","pages":""},"PeriodicalIF":0.1,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85204519","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Majlis Agama Islam Wilayah Persekutuan (MAIWP) telah mengagihkan zakat melalui program usahawan asnaf untuk meningkatkan taraf ekonomi mereka. Untuk lebih optimum, penyelidikan dilakukan bagi menilai keberkesanan program tersebut melalui satu instrumen soal selidik. Namun, tahap pengukuran instrumen ini perlu disemak, justeru kertas ini bertujuan untuk menganalisis kualiti itemnya bagi menilai program usahawan dalam kalangan asnaf tersebut. Analisis dilakukan terhadap set soal selidik mengandungi 77 item yang diedarkan kepada 53 responden melalui data asnaf MAIWP. Data yang diperoleh dianalisis menggunakan Model Pengukuran Rasch. Kualiti item soal selidik tersebut dinilai melalui tiga aspek, iaitu kebolehpercayaan, polariti item (PTMEA CORR) dan kesepadanan (infit / outfit MNSQ dan z-std). Hasil kajian menunjukkan indeks kebolehpercayaan bagi item adalah tinggi dengan r=0.93 serta Cronbach alpha 0.97 dengan nilai pengasingan (separation) item adalah 3.52. Sebanyak 76 item boleh digunakan kerana nilai PTMEA CORR adalah positif antara +0.42logit hingga +0.77logit. Ujian kesepadanan kebanyakan item tersebut turut menunjukkan nilai jumlah min infit MNSQ dan SD adalah antara +0.69logit hingga +1.35logit. Satu item, Q024 berada di julat pengguguran dengan nilai PTMEA CORR negatif dan terkeluar daripada julat infit MNSQ (0.5 - 1.5) serta z-std (+/- 2.0). Soal selidik ini dinilai baik dengan satu (1) item dicadangkan digugurkan, dua (2) item dipertimbangkan untuk digugurkan sementara bakinya 74 item dikekalkan. Instrumen ini boleh digunakan oleh para penyelidik untuk mengukur perkara yang sama di mana-mana institusi di seluruh negara.
{"title":"Analisis Kualiti Item Menilai Program Usahawan Asnaf di Wilayah Persekutuan Menggunakan Model Rasch","authors":"Mohd Afandi, M.R., Najahudin, L.","doi":"10.7187/gjatsi062022-13","DOIUrl":"https://doi.org/10.7187/gjatsi062022-13","url":null,"abstract":"Majlis Agama Islam Wilayah Persekutuan (MAIWP) telah mengagihkan zakat melalui program usahawan asnaf untuk meningkatkan taraf ekonomi mereka. Untuk lebih optimum, penyelidikan dilakukan bagi menilai keberkesanan program tersebut melalui satu instrumen soal selidik. Namun, tahap pengukuran instrumen ini perlu disemak, justeru kertas ini bertujuan untuk menganalisis kualiti itemnya bagi menilai program usahawan dalam kalangan asnaf tersebut. Analisis dilakukan terhadap set soal selidik mengandungi 77 item yang diedarkan kepada 53 responden melalui data asnaf MAIWP. Data yang diperoleh dianalisis menggunakan Model Pengukuran Rasch. Kualiti item soal selidik tersebut dinilai melalui tiga aspek, iaitu kebolehpercayaan, polariti item (PTMEA CORR) dan kesepadanan (infit / outfit MNSQ dan z-std). Hasil kajian menunjukkan indeks kebolehpercayaan bagi item adalah tinggi dengan r=0.93 serta Cronbach alpha 0.97 dengan nilai pengasingan (separation) item adalah 3.52. Sebanyak 76 item boleh digunakan kerana nilai PTMEA CORR adalah positif antara +0.42logit hingga +0.77logit. Ujian kesepadanan kebanyakan item tersebut turut menunjukkan nilai jumlah min infit MNSQ dan SD adalah antara +0.69logit hingga +1.35logit. Satu item, Q024 berada di julat pengguguran dengan nilai PTMEA CORR negatif dan terkeluar daripada julat infit MNSQ (0.5 - 1.5) serta z-std (+/- 2.0). Soal selidik ini dinilai baik dengan satu (1) item dicadangkan digugurkan, dua (2) item dipertimbangkan untuk digugurkan sementara bakinya 74 item dikekalkan. Instrumen ini boleh digunakan oleh para penyelidik untuk mengukur perkara yang sama di mana-mana institusi di seluruh negara.","PeriodicalId":12715,"journal":{"name":"global journal al thaqafah","volume":"284 1","pages":""},"PeriodicalIF":0.1,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86399945","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Corporate Social Responsibility (CSR) has become an important part of organisations from various industries. Besides producing quality goods and services, and carrying out just the usual roles, companies are also now expected to be more sociably responsible. Recently, the electricity provider in Malaysia has come under spotlight due to looming regulatory changes. Contestable market or liberalisation in the local utility sector is vital as it provides customers alternate solutions with additional choices and flexibility when buying electricity. However, with the news of possible liberalisation that will occur, it is necessary for the company to know if customers will stay loyal when new competitors arrive. The aim paper is to study how CSR impact customer loyalty in electricity company. This cross-sectional study is conducted through a self-administered questionnaire. The partial least squares–structural equation model is also used to examine how the company brand image and satisfaction mediates customer responses to CSR dimensions. The research has proven that CSR has significant impact on customer loyalty. In this regard, the findings will encourage electricity industry players to consider CSR as part of their business strategy to improve their customer satisfaction and brand image respectively towards sustainable business development.
{"title":"Corporate Social Responsibility and Customer Loyalty: Exploring the Roles of Customer Satisfaction and Brand Image of Company","authors":"Salmi Mohd Isa, Khusza’eran Mohamed","doi":"10.7187/gjatsi022022-4","DOIUrl":"https://doi.org/10.7187/gjatsi022022-4","url":null,"abstract":"Corporate Social Responsibility (CSR) has become an important part of organisations from various industries. Besides producing quality goods and services, and carrying out just the usual roles, companies are also now expected to be more sociably responsible. Recently, the electricity provider in Malaysia has come under spotlight due to looming regulatory changes. Contestable market or liberalisation in the local utility sector is vital as it provides customers alternate solutions with additional choices and flexibility when buying electricity. However, with the news of possible liberalisation that will occur, it is necessary for the company to know if customers will stay loyal when new competitors arrive. The aim paper is to study how CSR impact customer loyalty in electricity company. This cross-sectional study is conducted through a self-administered questionnaire. The partial least squares–structural equation model is also used to examine how the company brand image and satisfaction mediates customer responses to CSR dimensions. The research has proven that CSR has significant impact on customer loyalty. In this regard, the findings will encourage electricity industry players to consider CSR as part of their business strategy to improve their customer satisfaction and brand image respectively towards sustainable business development.","PeriodicalId":12715,"journal":{"name":"global journal al thaqafah","volume":"27 1","pages":""},"PeriodicalIF":0.1,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76397514","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Nurafni Rubiyanti, Zurina Mohaidin, Mohsen Ali Murshid
The purpose of this paper is to add to the body of knowledge about brand personality and consumer behaviour to purchase Halal cosmetic products. This study examines the effect of brand personality on the actual purchase of Halal cosmetics products, as well as the moderating effect of religiosity on this relationship. In this study, the population includes Muslim women in Indonesia who have purchased halal cosmetic. The population are represented by 6 big islands in Indonesia and involves 500 respondents. This study was conducted by sending the target population an email invitation to complete an online survey and using social networking using snowball sampling. The data analysis method used is the SEM-PLS approach which is based on the SmartPLS version of 3.2.7. The study found that brand personality has a significant influence on consumers’ actual purchase behaviour. Another finding from this study is that religiosity does not have a moderating effect on the relationship between brand personality and actual purchases. Future research can continue the research of brand personality to other similar industries in other countries and not just the halal cosmetics industry in Indonesia.
{"title":"Purchasing Behavior: Mediating Roles of Brand Personality and Religiosity in the Purchase of Halal Cosmetics","authors":"Nurafni Rubiyanti, Zurina Mohaidin, Mohsen Ali Murshid","doi":"10.7187/gjatsi022022-12","DOIUrl":"https://doi.org/10.7187/gjatsi022022-12","url":null,"abstract":"The purpose of this paper is to add to the body of knowledge about brand personality and consumer behaviour to purchase Halal cosmetic products. This study examines the effect of brand personality on the actual purchase of Halal cosmetics products, as well as the moderating effect of religiosity on this relationship. In this study, the population includes Muslim women in Indonesia who have purchased halal cosmetic. The population are represented by 6 big islands in Indonesia and involves 500 respondents. This study was conducted by sending the target population an email invitation to complete an online survey and using social networking using snowball sampling. The data analysis method used is the SEM-PLS approach which is based on the SmartPLS version of 3.2.7. The study found that brand personality has a significant influence on consumers’ actual purchase behaviour. Another finding from this study is that religiosity does not have a moderating effect on the relationship between brand personality and actual purchases. Future research can continue the research of brand personality to other similar industries in other countries and not just the halal cosmetics industry in Indonesia.","PeriodicalId":12715,"journal":{"name":"global journal al thaqafah","volume":"1 1","pages":""},"PeriodicalIF":0.1,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83090214","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
One of the main effects of the Covid-19 pandemic is the working arrangement of many employees to work from home across occupations. It is understood that when unplanned change needs to be implemented, employees from some employment groups who had very little experience with working from home have to embrace the new arrangement while employees across employment who preferred to work from home, are now able to jump into such working arrangements. Consequently, the blanket arrangement to work from home may affect the employees differently. Determining the conditions that positively support teleworking will ensure companies to be more prepared if the needs arise in the future or even to continuously implement such arrangement in relation to the current situation. A descriptive qualitative study was conducted in Penang and a total of sixteen employees were approached for the study. The participants in the study were purposively selected to ensure best contribution to the issues highlighted in the study. In general, many of the participants have mixed feelings towards teleworking and some of them had no intention of continuing with teleworking in the future. Based on the thematic analysis, results showed that three themes emerged from the data and they are: conflict of commitment, context, and proficiencies.
{"title":"The Covid-19 Pandemic Response: A Study of Teleworking During the Malaysian MCO: What Penang Employees Had to Say","authors":"Rosly Othman, Teoh Ai Ping","doi":"10.7187/gjatsi022022-7","DOIUrl":"https://doi.org/10.7187/gjatsi022022-7","url":null,"abstract":"One of the main effects of the Covid-19 pandemic is the working arrangement of many employees to work from home across occupations. It is understood that when unplanned change needs to be implemented, employees from some employment groups who had very little experience with working from home have to embrace the new arrangement while employees across employment who preferred to work from home, are now able to jump into such working arrangements. Consequently, the blanket arrangement to work from home may affect the employees differently. Determining the conditions that positively support teleworking will ensure companies to be more prepared if the needs arise in the future or even to continuously implement such arrangement in relation to the current situation. A descriptive qualitative study was conducted in Penang and a total of sixteen employees were approached for the study. The participants in the study were purposively selected to ensure best contribution to the issues highlighted in the study. In general, many of the participants have mixed feelings towards teleworking and some of them had no intention of continuing with teleworking in the future. Based on the thematic analysis, results showed that three themes emerged from the data and they are: conflict of commitment, context, and proficiencies.","PeriodicalId":12715,"journal":{"name":"global journal al thaqafah","volume":"13 1","pages":""},"PeriodicalIF":0.1,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78834931","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Religious commitment and Waqf trustee communication are important predictors of a typical Waqf intention. Yet little is known about the underlying mediating variables that account for these relationships. Based on assumptions derived from the Theory of Planned Behavior, the focus of this paper is to explain how religious commitment and Waqf trustee communication are predictors associated with Waqf intention with the underlying mechanism of human social psychology; i.e., the individual attitude, behavioral control towards Waqf, and Waqf subjective norms. An online survey (N=200 Muslim adults) was used to test the proposed relationships using PLS Algorithm, Bootstrapping, and Blindfolding analysis in SmartPLS software. The findings showed that religious commitment and Waqf trustee communication are directly related to one’s Waqf intention, with Waqf trustee communication showing stronger effect than religious commitment. In addition, behavioral control and subjective norms of Waqf significantly mediate the effect of religious commitment and Waqf trustee communication on Waqf intention. The attitude towards Waqf only mediates the effect of religious commitment to Waqf intention, but not of Waqf trustee communication. Our knowledge of these relationships is important as it can help advance the integration of social psychological factors in explaining the effect of religious commitment and trustee communication on Waqf intention.
{"title":"Predictors of Waqf Endowment: Mediating Effects of Attitude, Subjective Norms, and Perceived Behavioral Controls","authors":"Norfarah Nordin, Siti-Nabiha Abdul Khalid","doi":"10.7187/gjatsi022022-1","DOIUrl":"https://doi.org/10.7187/gjatsi022022-1","url":null,"abstract":"Religious commitment and Waqf trustee communication are important predictors of a typical Waqf intention. Yet little is known about the underlying mediating variables that account for these relationships. Based on assumptions derived from the Theory of Planned Behavior, the focus of this paper is to explain how religious commitment and Waqf trustee communication are predictors associated with Waqf intention with the underlying mechanism of human social psychology; i.e., the individual attitude, behavioral control towards Waqf, and Waqf subjective norms. An online survey (N=200 Muslim adults) was used to test the proposed relationships using PLS Algorithm, Bootstrapping, and Blindfolding analysis in SmartPLS software. The findings showed that religious commitment and Waqf trustee communication are directly related to one’s Waqf intention, with Waqf trustee communication showing stronger effect than religious commitment. In addition, behavioral control and subjective norms of Waqf significantly mediate the effect of religious commitment and Waqf trustee communication on Waqf intention. The attitude towards Waqf only mediates the effect of religious commitment to Waqf intention, but not of Waqf trustee communication. Our knowledge of these relationships is important as it can help advance the integration of social psychological factors in explaining the effect of religious commitment and trustee communication on Waqf intention.","PeriodicalId":12715,"journal":{"name":"global journal al thaqafah","volume":"9 1","pages":""},"PeriodicalIF":0.1,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74413180","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
There is an increasing global concern about corporate sustainability performance. Many companies are criticized for the negative societal and environmental impact of their activities. For long-term sustainability, companies are faced with the challenge of how to manage relationship with the stakeholders. Corporate sustainability performance (CSP) requires companies to integrate economic performance with social and environmental performance. The main purpose of this study is to examine the effect of corporate sustainability performance on firm value of listed Nigerian Petroleum Companies and the moderating role of CEO power on such relationship. The research model is drawn from stakeholder and agency theories. The influence of CSP on firm value is established from stakeholder theory while the moderating role of CEO power is explained from the agency theory approach. Disclosure index via content analysis will be used in measuring CSP of the listed companies while Tobin’s q will be used in measuring firm value. The findings from this research will extend the application of stakeholder theory in utilizing CSP to manage relationship with stakeholders and the CEO’s role in reducing agency cost of CSP initiatives. The result will also give prospective shareholders an insight into the role of CSP on firm value.
{"title":"Corporate Sustainability Performance and Firm Value: Examining Listed Nigerian Petroleum Companies from Stakeholder and Agency Theories’ Perspectives","authors":"Mahmud Bashiru, Fathyah Hashim, Yuvaraj Ganesan","doi":"10.7187/gjatsi022022-2","DOIUrl":"https://doi.org/10.7187/gjatsi022022-2","url":null,"abstract":"There is an increasing global concern about corporate sustainability performance. Many companies are criticized for the negative societal and environmental impact of their activities. For long-term sustainability, companies are faced with the challenge of how to manage relationship with the stakeholders. Corporate sustainability performance (CSP) requires companies to integrate economic performance with social and environmental performance. The main purpose of this study is to examine the effect of corporate sustainability performance on firm value of listed Nigerian Petroleum Companies and the moderating role of CEO power on such relationship. The research model is drawn from stakeholder and agency theories. The influence of CSP on firm value is established from stakeholder theory while the moderating role of CEO power is explained from the agency theory approach. Disclosure index via content analysis will be used in measuring CSP of the listed companies while Tobin’s q will be used in measuring firm value. The findings from this research will extend the application of stakeholder theory in utilizing CSP to manage relationship with stakeholders and the CEO’s role in reducing agency cost of CSP initiatives. The result will also give prospective shareholders an insight into the role of CSP on firm value.","PeriodicalId":12715,"journal":{"name":"global journal al thaqafah","volume":"12 1","pages":""},"PeriodicalIF":0.1,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82231596","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Muhammad Shabir Shaharudin, Anwar Allah Pitchay, Yuvaraj Ganesan
The aim of this paper is to investigate the impact of audit characteristics such as, audit firm size, audit fees, non-audit fees and audit firm age on Audit Quality (AQ) of the Malaysian Listed Companies. The research design of this study is quantitative analysis based on the secondary data and the unit of analysis is the organizational level. This study employs a cross‐sectional regression analysis of 201 firms listed on Bursa Malaysia. Smart-PLS were used to estimate the relationships proposed in the hypothesis. Overall, the finding shows that, audit fee, non-audit fee and audit firm size does have a positive significant with AQ. Unexpectedly, the audit firm age has a negative effect on AQ. This research contributes to audit literature by growing the academic ‘s knowledge. Further, the study fill-up the gap in literature by provides empirical evidence on the seldom-used audit firm age as one of the audit firm characteristics. This study could be benefits policymakers, especially the Malaysia Institute of Accountants (MIA) to come up with more policies that can enhance the AQ. Moreover, this study also could help the shareholder and management as a guide on which audit characteristics that they need to focus on a better understanding of financial reporting quality.
{"title":"Impact of Audit Firm Characteristics on Audit Quality: A Study of Business Sustainability Strategy","authors":"Muhammad Shabir Shaharudin, Anwar Allah Pitchay, Yuvaraj Ganesan","doi":"10.7187/gjatsi022022-11","DOIUrl":"https://doi.org/10.7187/gjatsi022022-11","url":null,"abstract":"The aim of this paper is to investigate the impact of audit characteristics such as, audit firm size, audit fees, non-audit fees and audit firm age on Audit Quality (AQ) of the Malaysian Listed Companies. The research design of this study is quantitative analysis based on the secondary data and the unit of analysis is the organizational level. This study employs a cross‐sectional regression analysis of 201 firms listed on Bursa Malaysia. Smart-PLS were used to estimate the relationships proposed in the hypothesis. Overall, the finding shows that, audit fee, non-audit fee and audit firm size does have a positive significant with AQ. Unexpectedly, the audit firm age has a negative effect on AQ. This research contributes to audit literature by growing the academic ‘s knowledge. Further, the study fill-up the gap in literature by provides empirical evidence on the seldom-used audit firm age as one of the audit firm characteristics. This study could be benefits policymakers, especially the Malaysia Institute of Accountants (MIA) to come up with more policies that can enhance the AQ. Moreover, this study also could help the shareholder and management as a guide on which audit characteristics that they need to focus on a better understanding of financial reporting quality.","PeriodicalId":12715,"journal":{"name":"global journal al thaqafah","volume":"167 1","pages":""},"PeriodicalIF":0.1,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89594998","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study is to examine the path of obstetrics service quality and patient loyalty. The service quality encompasses doctors’ knowledge, nurse professionalism, diagnostic procedures, perceived price and healthscape. This study is found to be of interest because there have been limited studies conducted in Malaysia concerning patient loyalty for obstetrics services in private hospitals. The sample size comprises 419 patients from ten private hospitals in five states of Peninsular Malaysia. Data were collected and analysed using Structural Equation Modeling (SEM). The results indicate that diagnostic procedures, doctor’s knowledge and perceived price, have a significant positive relationship with patient loyalty. In contrast, nurses’ professionalism and healthscape had no significant impact on patient loyalty. Further, the Importance-Performance Matrix Analysis (IPMA) results contribute as an insight for the management to overcome and improve on identified areas with low performance. The findings of this study are endorsed by the IPMA that the importance and performance of diagnostic procedures are high in contributing to patient loyalty for the obstetrics service in Malaysia.
{"title":"Obstetrics Patient Loyalty: A Study of Malaysian Private Hospitals","authors":"Sook Fern Yeo, Cheng Ling Tan, Yen Nee Goh","doi":"10.7187/gjatsi022022-6","DOIUrl":"https://doi.org/10.7187/gjatsi022022-6","url":null,"abstract":"The purpose of this study is to examine the path of obstetrics service quality and patient loyalty. The service quality encompasses doctors’ knowledge, nurse professionalism, diagnostic procedures, perceived price and healthscape. This study is found to be of interest because there have been limited studies conducted in Malaysia concerning patient loyalty for obstetrics services in private hospitals. The sample size comprises 419 patients from ten private hospitals in five states of Peninsular Malaysia. Data were collected and analysed using Structural Equation Modeling (SEM). The results indicate that diagnostic procedures, doctor’s knowledge and perceived price, have a significant positive relationship with patient loyalty. In contrast, nurses’ professionalism and healthscape had no significant impact on patient loyalty. Further, the Importance-Performance Matrix Analysis (IPMA) results contribute as an insight for the management to overcome and improve on identified areas with low performance. The findings of this study are endorsed by the IPMA that the importance and performance of diagnostic procedures are high in contributing to patient loyalty for the obstetrics service in Malaysia.","PeriodicalId":12715,"journal":{"name":"global journal al thaqafah","volume":"6 1","pages":""},"PeriodicalIF":0.1,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85364520","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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