https://ptsldigital.ukm.my/jspui/handle/123456789/388911 2026-07-20T07:56:19Z https://ptsldigital.ukm.my/jspui/handle/123456789/783965 Title: Kepimpinan kebaktian dan tingkah laku kerja inovatif: penghantaran keterlibatan kerja, tingkah laku bersuara dan perkongsian pengetahuan Authors: Mohammad Nasaruddin Mahdzir (P106461) Abstract: Tingkah laku kerja inovatif pegawai tadbir universiti awam memainkan peranan penting dalam meningkatkan prestasi penyampaian perkhidmatan, kemapanan dan daya saing organisasi. Walau bagaimanapun, terdapat stigma terhadap pegawai tadbir universiti awam yang dianggap kurang cekap, tidak mampu menyokong keperluan akademia serta berfikiran jumud, yang telah menghalang keberkesanan tingkah laku kerja inovatif mereka. Sehubungan itu, kajian ini bertujuan untuk mengkaji hubungan antara kepimpinan kebaktian dengan tingkah laku kerja inovatif dan peranan keterlibatan kerja, tingkah laku bersuara dan perkongsian pengetahuan sebagai pengantaraan. Kajian ini menggunakan Teori Pemuliharaan Sumber dan Teori Kepimpinan Kebaktian untuk membentuk model konseptual. Responden kajian terdiri daripada 374 pegawai tadbir Pengurusan dan Profesional Gred N41-N54 di 20 universiti awam Malaysia, menggunakan teknik pensampelan bertujuan. Analisis data menggunakan Permodelan Persamaan Struktur Kovarians (CB-SEM). Keputusan kajian mendapati bahawa kepimpinan kebaktian mempunyai hubungan langsung yang signifikan dengan tingkah laku kerja inovatif, keterlibatan kerja, tingkah laku bersuara dan perkongsian pengetahuan. Tingkah laku bersuara dan perkongsian pengetahuan mempunyai hubungan positif yang signifikan dengan tingkah laku kerja inovatif. Tingkah laku bersuara dan perkongsian pengetahuan berperanan sebagai pengantara dalam hubungan antara kepimpinan kebaktian dan tingkah laku kerja inovatif. Dari perspektif teoretikal, hubungan langsung antara kepimpinan kebaktian dan tingkah laku kerja inovatif, keterlibatan kerja, tingkah laku bersuara dan perkongsian pengetahuan mencerminkan reaksi empati, manakala tingkah laku bersuara dan perkongsian pengetahuan berfungsi sebagai vektor motivasi yang mengantara hubungan kepimpinan kebaktian dengan tingkah laku kerja inovatif. Secara praktikal, pengurusan universiti awam, ketua jabatan dan pegawai tadbir berperanan mengiktiraf usaha inovatif, menggalakkan komunikasi terbuka serta memberi lebih autonomi kepada pegawai tadbir untuk mengambil inisiatif dalam penjanaan dan pelaksanaan idea inovatif dalam menangani penyampaian perkhidmatan universiti awam. 2025-04-20T00:00:00Z https://ptsldigital.ukm.my/jspui/handle/123456789/783964 Title: Pengaruh komitmen agama dan kepercayaan institusi terhadap gelagat filantropi Islam di Malaysia Authors: Mohammad Syahmi Mat Daud (P111133) Abstract: Penyelidikan terkini mengenai filantropi Islam telah menunjukkan pola yang semakin meningkat, terutamanya dalam menangani isu-isu kemiskinan dan ketaksamarataan yang telah mencetuskan perbincangan sengit sejak gelombang pandemik pada 2020. Filantropi Islam seperti zakat memainkan peranan yang penting terutama dalam menangani isu ketidaksamaan dan ketaksamarataan dalam kalangan kumpulan marginal di Malaysia. Bagaimanapun, institusi zakat nampaknya menghadapi cabaran seperti ketidaktentuan jumlah kutipan zakat dan penurunan yang ketara dalam pengagihan akibat peningkatan bilangan Asnaf sejak kejutan ekonomi akibat wabak pandemik. Justeru, kajian ini percaya bahawa integrasi antara zakat dan instrumen filantropi lain, seperti infak, diperlukan untuk mewujudkan dana yang lebih mampan, berkesan dan cekap. Pada masa yang sama, integrasi di antara dua instrumen ini memerlukan institusi zakat mengenal pasti faktor-faktor yang mempengaruhi niat membayar zakat dan infak secara serentak. Menurut teori modal sosial (SCT), komitmen agama dan kepercayaan institusi adalah antara faktor penting, diikuti oleh faktor gelagat, seperti yang dicadangkan dalam teori tingkah laku terancang (TPB). Hasilnya, kajian ini bertujuan untuk mengkaji tiga aspek khusus gelagat filantropi Islam, khususnya kepatuhan zakat dan infak: Kajian ini bertujuan untuk: a) mengenal pasti perkaitan antara struktur pengurusan zakat dengan komitmen agama dan amanah institusi; b) menganalisis hubungan antara komitmen agama dan kepercayaan institusi terhadap niat tingkah laku dermawan Islam; dan c) mengkaji kesan struktur pengurusan zakat terhadap niat perilaku dermawan Islam. Kajian ini memperoleh data primer daripada 425 peserta dari Wilayah Persekutuan Malaysia (Kuala Lumpur, Putrajaya, dan Labuan), Pahang, Selangor, Pulau Pinang, Terengganu dan Sabah yang mewakili organisasi yang telah dikorporatkankan, separa korporat, dan tidak dikorporatkan oleh zakat. institusi. Seterusnya, untuk menguji data primer dan mengesahkan hipotesis, kajian ini menggunakan analisis bivariat khi kuasa dua dan analisis multivariat regresi kuasa dua terkecil separa (PLS-SEM) dengan WarpPLS. Hasil analisis, selaras dengan teori yang mendasari, mendedahkan beberapa penemuan penting: 1) Analisis khi kuasa dua menunjukkan bahawa struktur pengurusan institusi zakat adalah penting dan mempunyai kesan positif terhadap komitmen agama dan kepercayaan institusi; 2) regresi kuasa dua terkecil separa mengesahkan bahawa komitmen agama dan kepercayaan institusi mempunyai kesan langsung ke atas sikap, norma subjektif, kawalan tingkah laku yang dirasakan, dan norma moral; 3) sikap dan persepsi kawalan tingkah laku adalah faktor pengantara oleh komitmen agama dan kepercayaan institusi terhadap niat berzakat dan berinfak; 4) Analisis pelbagai peringkat regresi separa kuasa dua mengesahkan bahawa struktur pengurusan zakat mempunyai kesan yang besar terhadap pekali laluan niat pematuhan zakat dengan positif dan signifikan. Kajian ini secara khusus mencadangkan beberapa implikasi dasar yang perlu dipertimbangkan oleh setiap Majlis Agama Islam Negeri (MAIN) di Malaysia apabila melaksanakan pendekatan tadbir urus korporat bagi institusi zakat dan Baitul Mal. Selain itu, kajian ini menggariskan beberapa strategi bagi institusi zakat dan Baitul Mal untuk mempertimbangkan bukan sahaja persepsi umat Islam terhadap institusi tersebut tetapi juga aspek psikologi individu, untuk meningkatkan hasil kutipan filantropi. 2025-04-15T00:00:00Z https://ptsldigital.ukm.my/jspui/handle/123456789/783963 Title: IFRS 9 and procyclicality of loan loss provision among Chinese local banks: the role of local leaders' turnover, earnings management, and legal enforcement Authors: Yu, Jiannan (P114940) Abstract: This research investigates the impact of IFRS 9 adoption on procyclicality while considering the role of local leader turnover, earnings management, and legal enforcement. However, prior studies mainly focus on the impact of IFRS 9 on banks' performance. Further, the research on the broader impact of IFRS 9 on the economy is relatively limited. Prior studies also failed to consider the interaction between institutional setting and IFRS 9. China’s diverse local institutional settings and numerous local banks provide a unique opportunity to study the procyclicality in relation to local economic cycles. This diversity also allows for investigating how institutional factors influence the relationship between IFRS 9 adoption and procyclicality. Analysing balanced panel data of 174 Chinese local commercial banks from 2019 to 2022, this thesis finds that IFRS 9 adoption mitigates procyclicality, supporting financial accelerator theory. Additionally, the findings reveal that local leader turnover hinders IFRS 9’s countercyclical effect, which aligns with the financial accelerator theory. Further, the findings show that IFRS 9 adoption mitigates procyclicality by constraining earnings management, which aligns with the agency theory. Moreover, the findings indicate that legal enforcement further strengthens IFRS 9’s restriction on earnings management and contributes to mitigating procyclicality, which aligns with institutional theory. Theoretically, this thesis extends the literature on the economic effect of IFRS 9 by investigating its impact on procyclicality. Incorporating the financial accelerator, institutional, and agency theories into accounting practices enhances their applicability and contributes to a deeper understanding of their relevance in accounting. Practically, this thesis contributes to understanding the political and legal enforcement’s role in IFRS 9 adoption. It provides empirical evidence of IFRS 9’s economic effects to the standard setters and policymakers, facilitating the improvement of the accounting standard and the corresponding policies. Methodologically, this thesis revealed that earnings management is a moderator to the relationship between IFRS 9 and procyclicality, contributing to the knowledge of the additional implications of earnings management on procyclicality. Future research may explore the transitional period from IAS 39 to IFRS 9, focusing on changes in loan loss provisions (LLP) and potential distortions or adjustments during this phase. 2025-01-13T00:00:00Z https://ptsldigital.ukm.my/jspui/handle/123456789/783962 Title: Corporate governance mechanisms and corporate sustinability performance: the moderating roles of ownership types and media coverage in Malaysian listed companies Authors: Normarliana Laili (P105952) Abstract: Sustainability performance has become an essential agenda in today’s corporate world owing to its wide-ranging impact on different stakeholders, which has increased demand and pressure for firms to embed sustainability in their business strategies. Capitalising on the mixed views of corporate sustainability performance (CSP), this study put together two perspectives, the internal and external drivers, in exploring determinants of CSP that have not been concurrently studied in the past. CSP is conditional on the ability and competency of the board of directors (BOD hereafter) and its sub-committees, such as the risk management committee (RMC), audit committee (AC) and sustainability committee (SC), ensuring that management embeds sustainability as part of the corporate strategy. A diverse BOD, RMC, AC and SC are linked to the decision-making that incorporates sustainability and caters for the interest of various stakeholders. However, past studies have not collectively examined all the attributes of BOD, RMC, AC and SC in one study. Additionally,the ownership types and media coverage may influence the relationship between corporate governance and CSP. Media coverage shape and influence public perception towards the firms and can affect their sustainability performance. Drawing on the stakeholder, agency and agenda-setting theory, this study intends to empirically investigate the effects of the board of directors, risk management committee, audit committee and sustainability committee on firm sustainability performance. This study also investigated the moderating role of ownership types and media coverage. The study sample comprised 254 publicly listed firms in Malaysia from 2020 to 2022, bringing 762 observations. Data from this study were secondary, extracted from annual reports, Refinitiv Eikon and news from The Edge. The content analysis approach was utilised to quantify the firm’s governance and corporate sustainability performance. Stata software was utilised as a data analysis tool. The results evidenced the positive relationship between corporate governance and corporate sustainability performance. This study also shows that family ownership positively moderates the relationship between corporate governance and corporate sustainability performance. However, government ownership does not moderate the relationship between corporate governance and corporate sustainability performance. Moreover, this study exhibits that media coverage strengthens the relationship between corporate governance and corporate sustainability performance. This study contributes to the existing literature by developing collective corporate governance mechanisms and investigates the role of media using agenda-setting theory, which has rarely studied in the past. The findings might assist regulators and policymakers in better understanding the impact of corporate governance on corporate sustainability performance. There were limitations in this study, such as a limited number of determinants that can be considered by future research to include other factors that may influence corporate sustainability performance. 2025-02-22T00:00:00Z