Indonesian Journal of Sustainability Accounting and Management最新文献

Financial Determinants of Corporate Tax Planning among Malaysian Listed Companies in Trading and Services 马来西亚贸易和服务业上市公司税收筹划的财务决定因素

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2023-11-03 DOI: 10.28992/ijsam.v7s1.886

Zafierah Zainazor, Noor Emilina Mohd Nasir, Norfadzilah Rashid, Yunita Awang

引用次数: 0

Examining the Impact of Audit Quality and Financial Performance on Corporate Tax Avoidance: Empirical Evidence from Public Listed Companies in Malaysia 审查审计质量和财务绩效对公司避税的影响:来自马来西亚上市公司的经验证据

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2023-11-03 DOI: 10.28992/ijsam.v7s1.885

Alaa Akram Sulaiman, Norfadzilah Rashid, Nadiah Abd Hamid

{"title":"Examining the Impact of Audit Quality and Financial Performance on Corporate Tax Avoidance: Empirical Evidence from Public Listed Companies in Malaysia","authors":"Alaa Akram Sulaiman, Norfadzilah Rashid, Nadiah Abd Hamid","doi":"10.28992/ijsam.v7s1.885","DOIUrl":"https://doi.org/10.28992/ijsam.v7s1.885","url":null,"abstract":"The global financial crises, including the one experienced in Malaysia, have raised concerns about the reliability of accounting reports prepared by Malaysian listed companies. In response, regulatory and professional institutions have advocated for reforms aimed at promoting transparency in accounting reports. To this end, this study provides empirical evidence on the direct impact of audit quality and financial performance on corporate tax avoidance among companies listed on Bursa Malaysia. The panel data approach was used to collect data from 276 listed companies on Bursa Malaysia, with 1,656 observations covering a six-year period from 2013 to 2018. Multiple regression analysis was used to examine the relationship between audit quality, financial performance, and tax avoidance. The findings of this study indicate that audit quality and financial performance have a significant negative association with tax avoidance among Malaysian listed companies. These results suggest that firms with high audit quality and strong financial performance are less likely to engage in tax avoidance practices. The study has implications for policymakers and regulators, as it highlights the need for continued efforts to improve audit quality and financial reporting practices. Additionally, the findings suggest that measures aimed at improving financial performance among Malaysian listed companies may help reduce the prevalence of tax avoidance practices. Therefore, this study contributes to the ongoing debate on the effectiveness of regulatory and professional reforms aimed at promoting transparency and accountability in the financial reporting practices of Malaysian listed companies.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":"8 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135872935","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}

引用次数: 0

Do Smallholder Farmers Need Paddy Microtakaful Scheme? 小农需要水稻微耕计划吗?

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2023-11-03 DOI: 10.28992/ijsam.v7s1.884

Fauzilah Salleh, Nor Mazlina Abu Bakar, Nur Salina Ismail, Norfadzilah Rashid, Wan Jemizan Wan Deraman

{"title":"Do Smallholder Farmers Need Paddy Microtakaful Scheme?","authors":"Fauzilah Salleh, Nor Mazlina Abu Bakar, Nur Salina Ismail, Norfadzilah Rashid, Wan Jemizan Wan Deraman","doi":"10.28992/ijsam.v7s1.884","DOIUrl":"https://doi.org/10.28992/ijsam.v7s1.884","url":null,"abstract":"Smallholder farmers play a crucial role in the agricultural sector of developing nations, but they are exposed to a number of risks that could result in sizable financial losses. As an alternative risk-sharing mechanism that can assist smallholder farmers in effectively managing their risks, microtakaful has been introduced. The article intends to propose the Paddy Microtakaful Scheme (PMTS) exclusively for smallholding farmers in Malaysia. This protection is significant for smallholder farmers to provide sustainable economic growth and food security. A few key areas must be observed to understand the necessity of having the scheme. An overview of Malaysia’s agriculture sector is presented focusing on land use, employment, and production of food crops among the smallholder farmers. Risks and perils in agriculture, including natural disasters, pests, and crop diseases, are also outlined. The role of PMTS is also discussed, highlighting its many benefits to smallholder farmers. A survey was carried out among 275 smallholder farmers to gain information on their demographic profiles, farming activities as well as their willingness to contribute to the PMTS. The information is vital in developing a suitable and well-accepted PMTS, specifically among smallholder farmers in Malaysia. The PMTS framework presented in this report is based on a hypothetical product that contains four main attributes: 1) types of crops to be insured, 2) type of coverage, 3) contribution or the price, and 4) sum assured/benefit. The scheme includes coverage for natural disasters, pests, and crop diseases with the ultimate objective to reduce the vulnerability of the global food system. Further research will consist of the execution of a pilot program formulated to evaluate the effectiveness of PMTS. With the government’s three-way coordination and active roles, the smallholder farmers and Takaful company will become the essential constituents in realizing the PMTS.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":"7 6","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135873873","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}

引用次数: 0

Fruit Microtakaful Scheme Working Framework in Malaysia 马来西亚水果微量含量计划工作框架

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2023-11-01 DOI: 10.28992/ijsam.v7s1.882

Fauzilah Salleh, Nor Mazlina Abu Bakar, Nur Salina Ismail, Norfadzilah Rashid, Wan Jemizan Wan Deraman

{"title":"Fruit Microtakaful Scheme Working Framework in Malaysia","authors":"Fauzilah Salleh, Nor Mazlina Abu Bakar, Nur Salina Ismail, Norfadzilah Rashid, Wan Jemizan Wan Deraman","doi":"10.28992/ijsam.v7s1.882","DOIUrl":"https://doi.org/10.28992/ijsam.v7s1.882","url":null,"abstract":"Microtakaful is an emerging concept in the insurance industry that aims to provide low-cost, accessible, and Sharia-compliant insurance products to the underserved populations. In Malaysia, the Fruit Microtakaful Scheme has been introduced to address to the needs of low-income households, particularly those in rural areas. There is no gainsaying that microtakaful plays a pivotal role in protecting the lives of low-income farmers as it helps reduce potential risks, they are exposed to curb unforeseen calamities, but there is still low coverage for low-income farmers. Consequently, providing microtakaful for low-income farmers is highly necessary. This article presents a working framework of the Fruit Microtakaful Scheme in Malaysia, including its operational model, distribution channels, marketing strategy, and risk management approach. This study explored the Fruit Microtakaful Scheme framework for Malaysia’s smallholder farmers. A focus group discussion that involved ten participants from various agencies related to the Takaful industry was conducted to determine the underlying basis of the FMTS framework, with the Central Bank of Malaysia as the regulator. The discussion revealed the need for protection against floods, droughts, pests, diseases, season contributions, and the implementation of FMTS. The fruit microtakaful framework for smallholder farmers in Malaysia was presented in this study.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":"410 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135327674","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}

引用次数: 0

Smallholder Farmers’ Readiness for Contributing to Crop Microtakaful Scheme 小农为作物微耕计划作出贡献的意愿

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2023-10-31 DOI: 10.28992/ijsam.v7s1.881

Fauzilah Salleh, Nor Mazlina Abu Bakar, Nur Salina Ismail, Norfadzilah Rashid, Wan Jemizan Wan Deraman

{"title":"Smallholder Farmers’ Readiness for Contributing to Crop Microtakaful Scheme","authors":"Fauzilah Salleh, Nor Mazlina Abu Bakar, Nur Salina Ismail, Norfadzilah Rashid, Wan Jemizan Wan Deraman","doi":"10.28992/ijsam.v7s1.881","DOIUrl":"https://doi.org/10.28992/ijsam.v7s1.881","url":null,"abstract":"The study intends to identify smallholder farmers’ readiness to participate in Crop Microtakaful Scheme. This protection is significant for smallholder farmers to provide sustainable economic growth and food security. To understand the necessity of having the scheme, a few key areas must be observed. An overview of the smallholder farmers in Malaysia is presented, focusing on their demographics, readiness to participate in the scheme, and affordable contributions. In addition, risks and perils in agriculture, including natural disasters, pests, and crop diseases, are also outlined. The role of agriculture insurance/takaful is also discussed, highlighting its many benefits to smallholder farmers. For this study, a survey is carried out among 275 smallholder farmers to gain information on their demographic profiles, farming activities, and willingness to contribute to the Crop Microtakaful Scheme. The information is vital in developing a suitable and well-accepted Crop Microtakaful Scheme, specifically among the smallholder farmers in Malaysia. Findings show that a large percentage of the smallholder farmers were ready to participate in a takaful scheme to protect their crop losses. Contributions vary greatly, with 54.2% of respondents willing to contribute an amount ranging from RM50.00 to RM149.00, while 33.9% of respondents are only willing to contribute an amount of less than RM50.00. The Crop Microtakaful Scheme can reduce the community’s dependence on the government with stakeholders’ involvement in contributing a certain sum as part of their corporate social responsibility initiative.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":"21 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135870379","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}

引用次数: 0

Influences of Emotional Intelligence, Management Support, and IT Infrastructure on Suspicious Transaction Reporting: Evidence from Malaysia 情绪智力、管理支持和IT基础设施对可疑交易报告的影响:来自马来西亚的证据

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2023-10-31 DOI: 10.28992/ijsam.v7s1.876

Razana Juhaida Johari, Nurul Nadhirah Abdul Kudus, Norfadzilah Rashid, Palanisamy Ganesan

引用次数: 0

A Comprehensive Analysis of the Drivers Behind the Effective Tax Rate of Financial Times Stock Exchange (FTSE) in Malaysia 马来西亚金融时报证券交易所(FTSE)有效税率背后的驱动因素综合分析

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2023-10-31 DOI: 10.28992/ijsam.v7s1.880

Suzalee Saidin, Nadiah Abd Hamid, Saifulrizan Norizan, Aida Hazlin Ismail

{"title":"A Comprehensive Analysis of the Drivers Behind the Effective Tax Rate of Financial Times Stock Exchange (FTSE) in Malaysia","authors":"Suzalee Saidin, Nadiah Abd Hamid, Saifulrizan Norizan, Aida Hazlin Ismail","doi":"10.28992/ijsam.v7s1.880","DOIUrl":"https://doi.org/10.28992/ijsam.v7s1.880","url":null,"abstract":"This study examines corporate effective tax rates (ETR) of Malaysian multinational corporations (MNC) listed in the Financial Times Stock Exchange (FTSE) Bursa Malaysia Kuala Lumpur Composite Index (KLCI) and FTSE Bursa Malaysia Mid 70 Index. The main objective of this study is to examine the relationship between the ETR of MNCs with subsidiaries in tax haven countries, and selected corporate characteristics such as firm size, leverage, capital intensity, return on assets, inventory intensity, profit margin, and foreign directors. Using a multiple linear regression approach on a balanced panel sample of 68 companies (321 firm-years) spanning 2017 to 2021, the study provides evidence for the variability of corporate ETRs in which the average corporate ETRs falls below the STR for the financial year 2021 of 24%. The statistical results also reveal that lower ETRs are associated with highly leveraged companies, and greater investments in fixed assets. Further, a negative coefficient for return on assets and profit margin suggests that companies have benefited from tax incentives provided by the government. Hence, this study contributes to tax literature and policymakers on factors that influence the corporate ETR, especially MNC with subsidiaries in tax haven countries. Tax authorities should implement tight monitoring to avoid these MNCs extensively engaging in tax planning which will result in revenue loss to the Malaysian income tax collection.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":"160 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135872401","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}

引用次数: 0

The Longitudinal Study of Measuring Corporate Tax Planning: Evidence from Industrial Product Companies 衡量企业税收筹划的纵向研究:来自工业品公司的证据

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2023-10-31 DOI: 10.28992/ijsam.v7s1.877

Noor Emilina Mohd Nasir, Siti Nurhazwani Kamarudin, Norfadzilah Rashid, Najihah Marha Yaacob

引用次数: 0

Fulfilling the Demands of Digitalization in the Accounting Profession: A Technological Knowledge Assessment for Future Accountants 满足会计行业数字化需求:对未来会计人员的技术知识评估

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2023-10-31 DOI: 10.28992/ijsam.v7s1.879

Yunita Awang, Azuraidah Taib, Shazalina Mohamed Shuhidan, Norfadzilah Rashid, Mohd Sidki Hasan

引用次数: 0

Technology Readiness Among Future Accountants Towards Digitalization of Accounting Profession 未来会计师对会计职业数字化的技术准备

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2023-10-31 DOI: 10.28992/ijsam.v7s1.878

Shazalina Mohamed Shuhidan, Yunita Awang, Azuraidah Taib, Norfadzilah Rashid, Mohd Sidki Hasan

{"title":"Technology Readiness Among Future Accountants Towards Digitalization of Accounting Profession","authors":"Shazalina Mohamed Shuhidan, Yunita Awang, Azuraidah Taib, Norfadzilah Rashid, Mohd Sidki Hasan","doi":"10.28992/ijsam.v7s1.878","DOIUrl":"https://doi.org/10.28992/ijsam.v7s1.878","url":null,"abstract":"As the digital world evolves, accounting professionals must embrace the digital shift to remain relevant. Future accountants must be equipped with the most up-to-date technological knowledge. Thus, this study investigates the link between optimism, innovativeness, discomfort, and insecurity about technology with technology readiness for the digitalization of the accounting profession among future accountants. This study employs a non-probability purposive sampling approach with future accountants as the research unit. Online surveys are used to gather data for this study, delivered to interns from the top six public universities in Malaysia for accounting and finance. The findings of this study show a moderate technology readiness level among the respondents. Despite respondents being optimistic about technology, they indicate feelings of discomfort towards technology. As a result, adequate focus must be given to establishing accounting expert qualifications alongside professional degrees. Their tertiary education should include more exposure to and practice technology readiness.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":"42 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135870381","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}

引用次数: 0