Hubungan antara ciri-ciri lembaga pengarah dan pendedahan kepelbagaian kedermawanan korporat di Malaysia

Prior studies have shown that the relationship between the board of directors’ characteristics and corporate social reporting to be inconclusive. In fact, research, specifically on the relationship between the corporate philanthropy disclosure and corporate governance, remains scarce and need to be further explored. As corporate philanthropy getting higher prominence by the Malaysian companies, this study examined the relationship between the characteristics of the board of directors and the level of disclosure of various corporate philanthropy practices. Using the Malaysian setting, a total of 296 companies listed on Bursa Malaysia in the year 2013 were selected for this study. A checklist of corporate philanthropy disclosure items was developed to assess the varieties of corporate philanthropy disclosed, while descriptive and multiple regression analyses were employed to address the research objectives. The results reveal that direct cash contribution, in-kind contributions given in the form of products and volunteerism are the most disclosed corporate philanthropy activities by the Bursa Malaysia companies. On average, there are only three to four varieties of corporate philanthropy disclosures by each of the analysed companies. Furthermore, the size of the board, and directors with social sciences educational background are significantly related to the level of corporate philanthropy variety disclosure. The multiple regression results also indicate that community-influential directors and directors with honorary titles increase the probability of a higher level of disclosure on varied corporate philanthropy. This study contributes to the academic literature, by providing empirical evidence on the role of the board in shaping the corporate philanthropy disclosure. In addition, the results of this study have implications for firms, regulators, non-profit organizations, communities and other interested parties. It is also beneficial in providing initial insights for further extensive corporate philanthropy research especially on the issue of its disclosure

Corporate philanthropy disclosure: Does board’s education matters?

The study on corporate philanthropy (CP) disclosure is limited and need to be given further attention.Thus, the objective of this paper is to examine the importance of board of directors’ (BOD) education, in addition to firm-specific factors, as possible determinants of CP disclosure of Malaysian public listed companies.Three BODs’ education characteristics were considered namely the level of education, field of education and place of education.Data for the study was collected using secondary data.A CP checklist was used to measure the level of CP disclosure in the annual reports of 296 companies listed on Bursa Malaysia for the year 2013.By employing multiple regressions, the results indicated that the board’s level of education is statistically significant in explaining the disclosure of CP. The results also displayed no significant relationship between field of study, place of education and CP disclosure. It is expected that this study will have important policy implication that enhances the transparency and accountability pertaining the corporate givings

Corporate social responsibility disclosures: A preliminary study of Bank Islam Malaysia Berhad (BIMB)

Bank Islam Malaysia Berhad (BIMB) started operations as a pioneer in Islamic banking in Malaysia to cater for the financial needs of Muslims in this country and to further extend its services to the whole population at large. The bank carries Islamic values and images in conducting its business activities.This study examines the themes, locations, extent, and also trends of corporate social responsibility (CSR) disclosure of BIMB from 1992 to 2005. The CSR disclosure in the annual reports of the bank are examined using a disclosure index (checklist) and the extent of such disclosures are measured using the content analysis method.The findings of this study show that the bank prefers to disclose themes associated with employees, product, and service contributions and community involvement. Among the most popular locations in disclosing such information are in the chairman’s statement, financial statements, and directors’ report.The result also revealed that the bank has improved in terms of volume and the way to present or report the CSR disclosure from year to year. These findings provide some useful insights to the public in determining how far the bank meets the obligation to the employees and the community as a whole in Malaysia

Corporate Social Reporting: A Preliminary Study of Bank Islam Malaysia Berhad (BIMB)

The purpose of this paper is to examine the themes, locations, extent, and also trends of corporatesocial responsibility (CSR) disclosure of Bank Islam Malaysia Berhad (BIMB) from 1992to 2005. A disclosure index (checklist) and the extent of such disclosures were measured usingcontent analysis based on number of sentences. The findings of this study show that BIMBprefers to disclose themes associated with employees, product, and service contributions andcommunity involvement. Among the most popular locations in disclosing such information arein the chairman’s statement, financial statements, and directors’ report. The results also revealthat the bank has improved in terms of volume and the manner of presenting or disclosing CSRfrom year to year. This study is the first of its kind to be conducted on a company in a specificindustry in Malaysia using a longitudinal approach, and its empirical findings complement thefindings of prior studies. Copyright © www.iiste.or

Determinants of students' intention to use Internet for academic purposes

This study aimed to investigate the factors influencing students’ intention to use the Internet for academic purposes amongst 422 final year business students in public universities in Malaysia. This study integrated theory of planned behavior (TPB) and theory of acceptance model (TAM) as the base model toward that purpose. The research model employs the variables from both theories namely attitudes, subjective norms, perceived behavioral control, perceived usefulness, perceived ease of use, intention, and behavior. A multiple regression analysis provides empirical support for the applicability of integration of TPB and TAM in predicting students’ intention to use the Internet for academic purposes.Results of the study show that attitudes, subjective norms, perceived behavioral control, perceived usefulness, and perceived ease of use, are statistically significant in influencing intention to use the Internet for academic purposes.Intention was also found to significantly influence actual usage behavior.Based on the results, it can be concluded that students’ intention to use the Internet for academic purposes could be predicted from their attitudes, subjective norms, perceived behavioral control, perceived usefulness, perceived ease of use at 51% level. Meanwhile, intention could explain 45% variance in actual behavior. In view of the results, several implications and recommendations are discussed

Using the theory of planned behaviour (TPB) in predicting the intent to use the internet for academic purposes

Purpose – This study sought to investigate the factors that influence students’ intention to use the Internet for academic purposes in Universiti Utara Malaysia. This study applies theory of planned behaviour (TPB) as the base model. The model employed the original variables from the theory i.e. attitudes, subjective norms, perceived behavioural control and intention.Method – A survey involving of questionnaires was conducted among 369 public university students. Multiple regression was employed to examine the factors influencing intention to use the Internet for academic purposes.Findings – Results revealed that the variables attitude, subjective norms, and perceived behavioural control are statistically significant in influencing intention to use the Internet for learning purposes.It was also found that 38% of the variance in students’ intention to use the Internet is cumulatively explained by their attitude, subjective norms, and perceived behavioural control.Significance – The paper provides useful scientific insight into the relationships between attitude, subjective norms and perceived behavioural control variables towards intention to use the Internet for academic purposes. The findings can be used to promote the use of Internet among students in enhancing their learning experience

Determinants of students’ internet usage for academic purposes

The aim of this study is to investigate the factors that influence students’ use of the Internet for academic purposes. This study applies underlying theory of planned behavior (TPB). Based on the theory, the original variables of attitudes, subjective norms, perceived behavioral control, and intention were hypothesized to determine Internet usage. A survey involving 422 students in various public universities in Malaysia was carried out. Results of multiple regression indicated that attitude, subjective norms, and perceived behavioral control are statistically significant in influencing intention to use the Internet for learning purposes. Meanwhile, intention was found to significantly influence Internet usage for academic purpose. Students’ intention to use the Internet for academic purposes could be predicted from their attitude, subjective norms, and perceived behavioral control at 41% level. Meanwhile, intention significantly influences Internet usage at 45% level.Implications and recommendations for practice and future work, and limitations of the study are also discussed

Factors influencing students’ intention to use internet for academic purposes

This study aimed to investigate the factors influencing students’ intention to use the Internet for academic purposes amongst 204 final year business students in public universities in Malaysia.This study integrated theory of planned behavior (TPB) and theory of acceptance model (TAM) as the base model toward that purpose.The research model employs the variables from both theories namely attitudes, subjective norms, perceived behavioral control, perceived usefulness, perceived ease of use, intention, and behavior.A multiple regression analysis provides empirical support for the applicability of integration of TPB and TAM in predicting students’ intention to use the Internet for academic purposes.Results of the study show that attitudes, perceived behavioral control, and perceived usefulness are statistically significant in influencing intention to use the Internet for academic purposes.Based on the results, it can be concluded that students’ intention to use the Internet for academic purposes could be predicted from their attitudes, perceived behavioral control, and perceived usefulness at 49% level.In view of the results, several implications and recommendations are discussed

The link between corporate philanthropy and board of directors

Corporate involvement in addressing social issues is in line with the Malaysian government's aspirations as postulated in the Government Transformation Plan and Vision 2020. As one of the key activities in the realm of corporate social responsibility, corporate philanthropy benefits various stakeholders, especially the community while enhancing corporate's reputation, shareholders value, financial performance and sustainability of the company. Relevance to this sense, the board of directors plays a vital role in determining the policies and decisions on corporate philanthropy since the choice of implementing such initiative is within the top management discretion. Their engagement in setting the direction of the corporate philanthropic programs could help to ensure a good fit with other business activities without disregarding the needs of the surrounding community. This, the article presents a theoretical proposition based on the resource dependency theory in discussing the link between the board of directors' characteristics and corporate philanthropy involvement. The specific aim of this article is to discuss the probable relationship between women directors, directors' level of education, directors with community influential and the execution of corporate philanthropy initiatives. This article contributes to the literature by offering initial insights that may help firms and stakeholders in selecting future corporate leaders as their background, education and experience may shape the key social responsibility initiatives such as corporate philanthropy