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Papers by Nurhidayah Yahya
Journal of Nusantara Studies, Sep 30, 2023
Background and Purpose: Using the Social Contract Theory underpinning, this research examines the... more Background and Purpose: Using the Social Contract Theory underpinning, this research examines the relationship between human resource management (HRM) and accountability within Malaysian statutory bodies. Methodology: A quantitative approach was employed to gather data from 195 online surveys distributed to CEOs of Malaysian statutory bodies. 186 usable responses were obtained for further analysis. Statistical techniques were applied to assess the relationship between HRM and accountability. Findings: The study's results reveal a positive and significant relationship between HRM practices and accountability within Malaysian statutory bodies. These findings highlight the critical role of HRM in promoting accountability and ensuring the successful fulfilment of socioeconomic obligations in emerging countries like Malaysia. Contributions: This study contributes to the existing literature by exploring the association between HRM and accountability in Malaysian statutory bodies. Additionally, it incorporates the Social Contract Theory to provide a unique theoretical lens for understanding this relationship.
Accounting and Finance Research, Nov 23, 2023
This paper represents a brief review note exploring the success factors contributing to the effec... more This paper represents a brief review note exploring the success factors contributing to the effectiveness of entrepreneurship education in higher education institutions. Capitalising on the existing literature and the empirical evidence presented therein, this paper comprehensively delineates key elements contributing to the enhancement of entrepreneurial excellence in higher educational settings. The salient success factors identified include experiential learning, industry and entrepreneurial networks, and supportive infrastructure and resources. This review paper discusses these success factors and suggests critical recommendations for future research and practice in university entrepreneurship education. Ideally, future research should explore new and creative ways to improve entrepreneurship education, systematically overcoming associated challenges in studying entrepreneurship education. Overall, this brief review note contributes to the existing body of knowledge which aims at the advancement of entrepreneurship education in higher education institutions, thereby facilitating the development of successful entrepreneurs.
![Research paper thumbnail of Governance and Accountability in Promoting Shariah and Sustainable Practices: Thematic Issue on Governance and Accountability [From the Editors]](https://attachments.academia-assets.com/119068816/thumbnails/1.jpg)
](Journal of Nusantara Studies, Sep 30, 2023
Technological advancements, environmental challenges, and societal shifts drive transformative ch... more Technological advancements, environmental challenges, and societal shifts drive transformative changes in governance and sustainability. Ethical leadership and Shariah principles are critical lenses for examining and navigating these changes. Governance and technology are new issues requiring an ethical framework to guide decision-making and policy formulation. Ethical leadership promotes transparency, accountability, and inclusivity in these complex landscapes. Ethical leadership emphasises the value of long-term environmental stewardship, equitable resource allocation, and social justice in this context. The manuscript expertly navigates the perilous terrain of governance, describing the ethical complexities introduced by digital democracy and decentralised technologies and arguing for the critical role of ethical leadership as a guiding compass through these variations. Ethical leadership emerges as an orienting paradigm with normative ideals of transparency, inclusivity, and accountability across the domains studied. Shariah principles are effectively integrated, adding a moral and ethical dimension that elevates the discussion. These principles promote fairness, transparency, and social responsibility, consistent with the overarching themes of effective governance and sustainable development. In doing so, the manuscript positions Shariah as a complementary lens and a critical, integral framework that enriches governance and sustainability ethics and practises. The erudition with which this overview weaves these multifaceted strands into a cohesive intellectual tapestry distinguishes it. It takes a multi-dimensional analytical approach to articulate the synergies and interdependencies between governance, sustainability, ethical leadership, and Shariah, advocating for a more holistic, integrated approach to addressing our times' complex challenges. The manuscript lays intellectually fertile ground for future research for field scholars. The articulation of complex, intersecting themes suggests numerous avenues for academic inquiry, particularly in conceptualising governance models that are effective, ethical, and Shariah-compliant. As such, this seminal overview is a valuable intellectual resource for many stakeholders, including academics, policymakers, and practitioners dedicated to fostering ethical, equitable, and sustainable futures.
The European Proceedings of Social and Behavioural Sciences
Media Ekonomi dan Manajemen
A study of intellectual capital was conducted to determine whether it can predict firm value by m... more A study of intellectual capital was conducted to determine whether it can predict firm value by moderated ROA. This study is a quantitative study using secondary data from 240 observational datasets. Purposive sampling selection with company criteria in the LQ-45 index is used as a selection method consecutively from 2017 to 2020. The method of data analysis was panel data regression and Moderated Regression Analysis. The best estimation model used is the Fixed Effect model. We find that intellectual capital predicts the firm value. We also investigated that value-added capital employed and structural capital value added had a significant effect on firm value. In contrast, value-added human capital had no effect on firm value. We prove that profitability moderates the relationship between intellectual capital and firm value. The findings reveal that intellectual capital is an important determinant of a firm's value, thus the company of the LQ-45 index in developing economies lik...
International journal of academic research in accounting, finance and management sciences, Sep 29, 2022
An internal control system is a crucial system and governance aspect in public organisations. It ... more An internal control system is a crucial system and governance aspect in public organisations. It serves as a defender, protector, guide, and alarm for any discrepancies or red flags. Each organisation must have such a system. Hence, it is vital for organisations, especially public sector organisations, to instil an internal control system. However, what is the level of internal control system, specifically in Malaysian statutory bodies. Thus, this study focuses on analysing the internal control system in Malaysian statutory bodies and whether they have what all the proposed global standards of the internal control system want. As recommended by COSO and INTOSAI, there are five elements of the internal control system: control environment, risk assessment, control activities, information and communication, and monitoring. The study collects data by distributing questionnaires to all Chief Executive Officers of statutory bodies. 194 out of 291 questionnaires were successfully gathered. Each element was above average, and the overall mean of the internal control system scored 5.597 out of seven scales. This shows that Malaysian statutory bodies follow the standard and procedures of the global internal control system framework. Hence, the current internal control system should be maintained and enhanced further through top management commitment and information system. So,there is still room for improvement to obtain a higher score. A sound and robust internal control system reflect good governance, especially in public sector organisations. Eventually, it helps to achieve high performance and accountability.
Journal of Modern Accounting and Auditing, 2022
Indian-Pacific Journal of Accounting and Finance, 2019
The World Bank on Governance Indicators in the aspect of ‘Voice and Accountability’ reported acco... more The World Bank on Governance Indicators in the aspect of ‘Voice and Accountability’ reported accountability for Malaysia had declined to 34% in 2017 from 37% in 2013. Data from the International Country Risk Guide showed a decrease in accountability since 2011 from 4.46 to 4 points out of 6 points in the year 2012. Public sector organisations like statutory bodies might also face issues of accountability. This study aims to evaluate and compare the accountability outcomes of federal and state statutory bodies through a questionnaire. The measurement for accountability based on four dimensions, namely transparency, evaluation, stakeholders' participation and complaint and response. Based on 194 responses received from top management of Malaysian statutory bodies, the overall accountability outcome has shown an above-average score of 5.97 for both federal and state statutory bodies. This shows that Malaysian statutory bodies have delivered a high level of accountability. The test ...
Asia-Pacific Management Accounting Journal, 2020
There are few frauds and unethical cases in the Malaysian public sector and that might have contr... more 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.
Media Ekonomi dan Manajemen
A study of intellectual capital was conducted to determine whether it can predict firm value by m... more A study of intellectual capital was conducted to determine whether it can predict firm value by moderated ROA. This study is a quantitative study using secondary data from 240 observational datasets. Purposive sampling selection with company criteria in the LQ-45 index is used as a selection method consecutively from 2017 to 2020. The method of data analysis was panel data regression and Moderated Regression Analysis. The best estimation model used is the Fixed Effect model. We find that intellectual capital predicts the firm value. We also investigated that value-added capital employed and structural capital value added had a significant effect on firm value. In contrast, value-added human capital had no effect on firm value. We prove that profitability moderates the relationship between intellectual capital and firm value. The findings reveal that intellectual capital is an important determinant of a firm's value, thus the company of the LQ-45 index in developing economies lik...
Journal of Nusantara Studies, Sep 30, 2023
Background and Purpose: Using the Social Contract Theory underpinning, this research examines the... more Background and Purpose: Using the Social Contract Theory underpinning, this research examines the relationship between human resource management (HRM) and accountability within Malaysian statutory bodies. Methodology: A quantitative approach was employed to gather data from 195 online surveys distributed to CEOs of Malaysian statutory bodies. 186 usable responses were obtained for further analysis. Statistical techniques were applied to assess the relationship between HRM and accountability. Findings: The study's results reveal a positive and significant relationship between HRM practices and accountability within Malaysian statutory bodies. These findings highlight the critical role of HRM in promoting accountability and ensuring the successful fulfilment of socioeconomic obligations in emerging countries like Malaysia. Contributions: This study contributes to the existing literature by exploring the association between HRM and accountability in Malaysian statutory bodies. Additionally, it incorporates the Social Contract Theory to provide a unique theoretical lens for understanding this relationship.
Accounting and Finance Research, Nov 23, 2023
This paper represents a brief review note exploring the success factors contributing to the effec... more This paper represents a brief review note exploring the success factors contributing to the effectiveness of entrepreneurship education in higher education institutions. Capitalising on the existing literature and the empirical evidence presented therein, this paper comprehensively delineates key elements contributing to the enhancement of entrepreneurial excellence in higher educational settings. The salient success factors identified include experiential learning, industry and entrepreneurial networks, and supportive infrastructure and resources. This review paper discusses these success factors and suggests critical recommendations for future research and practice in university entrepreneurship education. Ideally, future research should explore new and creative ways to improve entrepreneurship education, systematically overcoming associated challenges in studying entrepreneurship education. Overall, this brief review note contributes to the existing body of knowledge which aims at the advancement of entrepreneurship education in higher education institutions, thereby facilitating the development of successful entrepreneurs.
Journal of Nusantara Studies, Sep 30, 2023
Technological advancements, environmental challenges, and societal shifts drive transformative ch... more Technological advancements, environmental challenges, and societal shifts drive transformative changes in governance and sustainability. Ethical leadership and Shariah principles are critical lenses for examining and navigating these changes. Governance and technology are new issues requiring an ethical framework to guide decision-making and policy formulation. Ethical leadership promotes transparency, accountability, and inclusivity in these complex landscapes. Ethical leadership emphasises the value of long-term environmental stewardship, equitable resource allocation, and social justice in this context. The manuscript expertly navigates the perilous terrain of governance, describing the ethical complexities introduced by digital democracy and decentralised technologies and arguing for the critical role of ethical leadership as a guiding compass through these variations. Ethical leadership emerges as an orienting paradigm with normative ideals of transparency, inclusivity, and accountability across the domains studied. Shariah principles are effectively integrated, adding a moral and ethical dimension that elevates the discussion. These principles promote fairness, transparency, and social responsibility, consistent with the overarching themes of effective governance and sustainable development. In doing so, the manuscript positions Shariah as a complementary lens and a critical, integral framework that enriches governance and sustainability ethics and practises. The erudition with which this overview weaves these multifaceted strands into a cohesive intellectual tapestry distinguishes it. It takes a multi-dimensional analytical approach to articulate the synergies and interdependencies between governance, sustainability, ethical leadership, and Shariah, advocating for a more holistic, integrated approach to addressing our times' complex challenges. The manuscript lays intellectually fertile ground for future research for field scholars. The articulation of complex, intersecting themes suggests numerous avenues for academic inquiry, particularly in conceptualising governance models that are effective, ethical, and Shariah-compliant. As such, this seminal overview is a valuable intellectual resource for many stakeholders, including academics, policymakers, and practitioners dedicated to fostering ethical, equitable, and sustainable futures.
The European Proceedings of Social and Behavioural Sciences
Media Ekonomi dan Manajemen
A study of intellectual capital was conducted to determine whether it can predict firm value by m... more A study of intellectual capital was conducted to determine whether it can predict firm value by moderated ROA. This study is a quantitative study using secondary data from 240 observational datasets. Purposive sampling selection with company criteria in the LQ-45 index is used as a selection method consecutively from 2017 to 2020. The method of data analysis was panel data regression and Moderated Regression Analysis. The best estimation model used is the Fixed Effect model. We find that intellectual capital predicts the firm value. We also investigated that value-added capital employed and structural capital value added had a significant effect on firm value. In contrast, value-added human capital had no effect on firm value. We prove that profitability moderates the relationship between intellectual capital and firm value. The findings reveal that intellectual capital is an important determinant of a firm's value, thus the company of the LQ-45 index in developing economies lik...
International journal of academic research in accounting, finance and management sciences, Sep 29, 2022
An internal control system is a crucial system and governance aspect in public organisations. It ... more An internal control system is a crucial system and governance aspect in public organisations. It serves as a defender, protector, guide, and alarm for any discrepancies or red flags. Each organisation must have such a system. Hence, it is vital for organisations, especially public sector organisations, to instil an internal control system. However, what is the level of internal control system, specifically in Malaysian statutory bodies. Thus, this study focuses on analysing the internal control system in Malaysian statutory bodies and whether they have what all the proposed global standards of the internal control system want. As recommended by COSO and INTOSAI, there are five elements of the internal control system: control environment, risk assessment, control activities, information and communication, and monitoring. The study collects data by distributing questionnaires to all Chief Executive Officers of statutory bodies. 194 out of 291 questionnaires were successfully gathered. Each element was above average, and the overall mean of the internal control system scored 5.597 out of seven scales. This shows that Malaysian statutory bodies follow the standard and procedures of the global internal control system framework. Hence, the current internal control system should be maintained and enhanced further through top management commitment and information system. So,there is still room for improvement to obtain a higher score. A sound and robust internal control system reflect good governance, especially in public sector organisations. Eventually, it helps to achieve high performance and accountability.
Journal of Modern Accounting and Auditing, 2022
Indian-Pacific Journal of Accounting and Finance, 2019
The World Bank on Governance Indicators in the aspect of ‘Voice and Accountability’ reported acco... more The World Bank on Governance Indicators in the aspect of ‘Voice and Accountability’ reported accountability for Malaysia had declined to 34% in 2017 from 37% in 2013. Data from the International Country Risk Guide showed a decrease in accountability since 2011 from 4.46 to 4 points out of 6 points in the year 2012. Public sector organisations like statutory bodies might also face issues of accountability. This study aims to evaluate and compare the accountability outcomes of federal and state statutory bodies through a questionnaire. The measurement for accountability based on four dimensions, namely transparency, evaluation, stakeholders' participation and complaint and response. Based on 194 responses received from top management of Malaysian statutory bodies, the overall accountability outcome has shown an above-average score of 5.97 for both federal and state statutory bodies. This shows that Malaysian statutory bodies have delivered a high level of accountability. The test ...
Asia-Pacific Management Accounting Journal, 2020
There are few frauds and unethical cases in the Malaysian public sector and that might have contr... more 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.
Media Ekonomi dan Manajemen
A study of intellectual capital was conducted to determine whether it can predict firm value by m... more A study of intellectual capital was conducted to determine whether it can predict firm value by moderated ROA. This study is a quantitative study using secondary data from 240 observational datasets. Purposive sampling selection with company criteria in the LQ-45 index is used as a selection method consecutively from 2017 to 2020. The method of data analysis was panel data regression and Moderated Regression Analysis. The best estimation model used is the Fixed Effect model. We find that intellectual capital predicts the firm value. We also investigated that value-added capital employed and structural capital value added had a significant effect on firm value. In contrast, value-added human capital had no effect on firm value. We prove that profitability moderates the relationship between intellectual capital and firm value. The findings reveal that intellectual capital is an important determinant of a firm's value, thus the company of the LQ-45 index in developing economies lik...