评估和比较马来西亚法定机构的企业诚信实践水平

IF 0.3 Q4 BUSINESS, FINANCE Asia-Pacific Management Accounting Journal Pub Date : 2020-12-31 DOI:10.24191/apmaj.v15i3-07
Nurhidayah Yahya, Jamaliah Said, N. B. Zakaria, R. Atan
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引用次数: 0

摘要

马来西亚公共部门几乎没有欺诈和不道德案件,这可能导致马来西亚腐败感知指数(CPI)得分较低。因此,作为遏制腐败的机制之一,企业诚信至关重要。本研究旨在通过调查问卷评估和比较联邦和州法定机构的企业诚信实践。企业诚信实践的衡量标准基于三个维度;伦理基础、伦理文化和伦理风险管理。根据从马来西亚法定机构最高管理层收到的194份回复,联邦和5.896个州法定机构的整体企业诚信实践得分高于平均水平,分别为5.938分和5.896分。T检验结果表明,联邦和州法定机构的企业诚信实践没有显著差异。尽管这两类法定机构拥有不同的资源,但它们似乎都拥有并灌输了同样高水平的企业诚信实践。
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Assessing and Comparing the Level of Corporate Integrity Practices in Malaysian Statutory Bodies
There are few frauds and unethical cases in the Malaysian public sector and that might have contributed to the lower score in the Corruption Perception Index (CPI) for Malaysia. Hence corporate integrity is crucial as one of the mechanisms to curb corruption. This study aimed to evaluate and compare corporate integrity practices of federal and state statutory bodies through a survey questionnaire. The measurement for corporate integrity practices is based on three dimensions; ethical foundation, ethical culture and ethical risk management. Based on 194 responses received from the top management of Malaysian statutory bodies, the overall corporate integrity practices showed an above-average score of 5.938 for federal and 5.896 state statutory bodies. The T-test results indicated that there is no significant difference between corporate integrity practices in federal and state statutory bodies. Despite the different resources they have, both types of statutory bodies seem to have and instil an equally high level of corporate integrity practices.
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