Papers by Saleha Abdullah
Social Responsibility Journal, 2020
Purpose Following the introduction of the revised Malaysian Code on Corporate Governance in 2012 ... more Purpose Following the introduction of the revised Malaysian Code on Corporate Governance in 2012 (MCCG 2012), this study aims to investigate the influence of corporate governance structure on the quality of sustainability reporting from the perspectives of agency theory and resource dependence theory. Design/methodology/approach Based on an analysis of 126 firms’ annual reports for the year ended 2010 and 2014, this study analyses sustainability reporting quality before the introduction of MCCG, 2012 (year ended 2010) and after (year ended 2014). Findings The findings of the study show that there was a significant increase in the quality of sustainability reporting from 2010 to 2014. Results from multiple regression analyses indicate that the number of sustainability-related training attended by the board of directors and the percentage of directors with sustainability-related experience have a significant impact on the quality of sustainability reporting. Practical implications Obs...
In line with the advancement of internet technology, e-Tourism has become an important platform f... more In line with the advancement of internet technology, e-Tourism has become an important platform for promotional, marketing and product development of tourism products and services. It provides a way to perform relevant transactions as well as mechanism to interact with potential tourists. E-Tourism has become popular among Muslim tourists since they are also referring to the websites to search for travelling information. As a Muslim, the travelling information that they seek should comply with the need of the religion such as Halal food, prayer time, religious places etc. However it is still difficult to find a specific and comprehensive website that provide necessary information to the Muslim tourists due to the lacking in the knowledge about information quality. Information quality is an important element in e-commerce which is one of the Information System (IS) success factors dimension based on IS success Model introduced by [1]. Companies that sell products or services online must ensure that the information provided on their website has certain criteria of information quality which may influence the purchasing decision of the customers. 138 respondents amongst Muslim tourists participated in the survey that was conducted both online and offline, which the data was then analyzed using SPSS software. This paper will discuss, (i) The information that is expected by Muslim tourists available on Islamic e-Tourism websites; and (ii) The relationship between information quality with usefulness and information satisfaction. The result has proven that Islamic content, timeliness, legitimacy, relevancy, reliability, Islamic design, consistency, accessibility and security are significant in predicting usefulness whereas for information satisfaction, only relevancy, Islamic design and security and privacy are significant. This study will benefit Islamic e-Tourism businesses, website owners, developers and designers by providing a guideline on the expected information that should be available on the website that serve Muslim tourists and how to make sure that the website fulfill the requirements needed by them.
A Study on the Professional Skepticism Characteristics Among Malaysian Public Sector Auditor
Professional scepticism being define as “an attitude of questioning mind, being alert and also ha... more Professional scepticism being define as “an attitude of questioning mind, being alert and also having critical assessment towards audit evidence” (ISA, 200). In Malaysia, auditors are required to apply professional scepticism during audits (MIA, 2008). Purpose – This study examines the demographic factor also professional scepticism criteria among auditor in Malaysia public sector
Measuring business plan achievements: a case study at Melaka International Islamic College of Technology / Noor Jeffri Abdul Wahab, Noor Azlin Mohd Kassim and Saleha Abdullah
Nowadays there are more than 500 Private Higher Learning Education Institutions (PHEI) in Malaysi... more Nowadays there are more than 500 Private Higher Learning Education Institutions (PHEI) in Malaysia offering certified academic programs from certificate level to Philosophy Doctorate. The PHEI is restricted under Private Higher Learning Institutions Act (1996), Education Act 1996, Malaysia Qualification Agency (MQA) Act 2007 which replaced National Accreditation Board (LAN) 1996, University and University Colleges (Amendment) Act 1996, National Higher Education Fund Corporation Act 1997 (Disney and Adlan, 2000). PHEI monitored through Ministry of Higher Learning under Management Sector of PHEI (SP-PHEI) and Malaysia Qualification Agency (MQA). The PHEI must follow all rules, regulations, standard and procedure set up by these authorities. The function of the Act is to ensure that all PHEI can deliver academic quality, which involved premises, educators and educations, information centre, management systems, student services, financial capabilities and security. These authorities als...
In line with the advancement of internet technology, e-Tourism has become an important platform f... more In line with the advancement of internet technology, e-Tourism has become an important platform for promotional, marketing and product development of tourism products and services. It provides a way to perform relevant transactions as well as mechanism to interact with potential tourists. E-Tourism has become popular among Muslim tourists since they are also referring to the websites to search for travelling information. As a Muslim, the travelling information that they seek should comply with the need of the religion such as Halal food, prayer time, religious places etc. However it is still difficult to find a specific and comprehensive website that provide necessary information to the Muslim tourists due to the lacking in the knowledge about information quality. Information quality is an important element in e-commerce which is one of the Information System (IS) success factors dimension based on IS success Model introduced by [1]. Companies that sell products or services online m...
Humanities & Social Sciences Reviews
Purpose: Malaysia is an important luxury market and this luxury industry wills growth in the futu... more Purpose: Malaysia is an important luxury market and this luxury industry wills growth in the future because of the demand from young Malaysian consumers. Therefore, the purpose of this study is to examine the influencing factors that affect Malaysian Consumers’ purchase intention towards luxury fashion goods and their relative importance. Methodology: Questionnaires had been distributed to 200 respondents. Data had been analyzed using SPSS to identify whether factors such as materialism, social comparison, and brand consciousness have a significant relationship with the intention to purchase luxury fashion goods. Results: Results indicated that materialism and brand consciousness has a positive relationship with the purchase intention of luxury fashion goods in Malaysia. Implications: Malaysian consumers are more conscious and more aware of the unique brands to give prominence to their self-identity.
Islamic tourism is gaining the attention of global Muslim tourists and boosting the tourism indus... more Islamic tourism is gaining the attention of global Muslim tourists and boosting the tourism industry in Malaysia.With the advancement of technology, most of the promotion, the marketing and the introduction of tourism activities and products are being done through the website. With this current development in the Islamic tourism industry, the Islamic e-tourism websites are expected to post high quality information as it could stimulate the intention for Muslim tourists in making use of it. However, at present it is difficult for the Muslim tourists to find a website with complete and comprehensive information related to Islamic tourism. Hence, this paper proposes the conceptual model of information quality for Islamic e-tourism websites in Malaysia. Drawing from Delone and McClean IS Success Model (1992), the model suggests a blend of Islamic factors in information quality dimensions. From the literature review, Islamic e-tourism and information quality concepts are explained and th...
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Papers by Saleha Abdullah