European Proceedings Logo

Series: European Proceedings of Social and Behavioural Sciences

Building a Sustainable Future: Fostering Synergy Between Technology, Business and Humanity

Proceedings of the International Conference in Technology, Humanities and Management (ICTHM 2023), 12-13 June, 2023, Istanbul, Turkey

< Previous Books in this series

Table of Contents

Frontmatter
i-xv

Articles

Original Article

Economic Indicators and Unemployment Trends in Afghanistan: A Time Series Analysis

Eshaq Ali Barna
,
Nargis Raofi
,
Norhayati Mohamed
,
Nur Aima Shafie
,
Darusalam .

Keywords: Afghanistan, Export, FDI, GDP, Unemployment, Labour Force

Article no: 51

Pages 595-603

Doi: 10.15405/epsbs.2023.11.51

>View as HTML >Abstract >Download PDF
Original Article

Entrepreneurial Leadership Capability on Sustained Competitive Advantage With Strategic Agility Mediation Factor

Lutfi Trisandi Rizki
ORCiD ,
Purwatiningsih Lisdiono
,
Jamalaih Said

Keywords: Entrepreneurial Leadership Capability, Higher Education, Indonesia, Strategic Agility, Sustainable Competitive Advantage

Article no: 52

Pages 604-618

Doi: 10.15405/epsbs.2023.11.52

>View as HTML >Abstract >Download PDF
Original Article

The Bibliometric Analysis on Transfer Pricing: Evidence From the Last 40 Years

Mohd Taufik Mohd Suffian
,
Mohd Zulfikri Abd Rashid
ORCiD ,
Zuraidah Mohd Sanusi
ORCiD ,
Mohd Norhisham Mazlan
,
Fadilla Rentah
,
Mohd Soffi Puteh

Keywords: Bibliometric Analysis, Co-Authorship, Transfer Pricing

Article no: 53

Pages 619-627

Doi: 10.15405/epsbs.2023.11.53

>View as HTML >Abstract >Download PDF
Original Article

The State, Role and Challenges of Social Entrepreneurship in Malaysia

Nur Aima Shafie
ORCiD ,
Zuraidah Mohd Sanusi
ORCiD ,
Aziatul Waznah Ghazali
ORCiD ,
Zahari Md Rodzi
ORCiD ,
Noorraha Abdul Razak
ORCiD

Keywords: Challenges, Malaysia, Roles, Social Entrepreneurship, Social Value

Article no: 54

Pages 628-642

Doi: 10.15405/epsbs.2023.11.54

>View as HTML >Abstract >Download PDF
Original Article

Cultivating Sustainable Performance: A Framework for Governance Indicators in Village Owned Enterprises

Satria Tri Nanda
ORCiD ,
Razana Juhaida Johari
ORCiD ,
Zuraidah Mohd Sanusi
ORCiD ,
Ria Nelly Sari
ORCiD ,
Rita Anugerah
ORCiD ,
Mizan Hitam
ORCiD

Keywords: Good Governance, Indonesia, Social Enterprises, Village Owned Enterprises

Article no: 55

Pages 643-654

Doi: 10.15405/epsbs.2023.11.55

>View as HTML >Abstract >Download PDF
Original Article

A Meta-Analysis of ESG Disclosure and Listed Companies’ Financial Performance

Abd Hadi Mustaffa
ORCiD ,
Ruhaini Muda
ORCiD ,
Nur Zahidah Bahrudin
ORCiD ,
Hidayatul Khusna Abdul Malik

Keywords: ESG, ESG Disclosure, Financial Performances, Listed Companies, Meta-Analysis

Article no: 56

Pages 655-669

Doi: 10.15405/epsbs.2023.11.56

>View as HTML >Abstract >Download PDF
Original Article

Challenges of Evolving Digital Auditing Landscape Among Malaysian Government Accountants and Auditors

Nur Aima Shafie
ORCiD ,
Zuraidah Mohd Sanusi
ORCiD ,
Soliha Sanusi
ORCiD ,
Yusarina Mat Isa
ORCiD ,
Nurshuhaida Abdul Razak
ORCiD

Keywords: Auditor Performance, Digital Auditing, Digital Landscape, Government Accountants and Auditors

Article no: 57

Pages 670-682

Doi: 10.15405/epsbs.2023.11.57

>View as HTML >Abstract >Download PDF
Original Article

Corporate Financial Distress and Performance in Emerging Countries via Bibliometric Analysis

Mohd Taufik Mohd Suffian
ORCiD ,
Adnan Ameen Bakather
,
Akmalia M. Ariff
ORCiD ,
Ancella Anitawati Hermawan
ORCiD

Keywords: Bibliometric Analysis, Co-Authorship, Emerging Countries, Financial Distress, Performance

Article no: 59

Pages 698-708

Doi: 10.15405/epsbs.2023.11.59

>View as HTML >Abstract >Download PDF
Original Article

The Internal Auditor’s Information Technology Competency Measurement Scale Development

Lufti Julian
ORCiD ,
Razana Juhaida Johari
ORCiD ,
Daniel Lumban Tobing
,
Ludovicus Sensi Wondabio

Keywords: Comeptamcy Measurment, Covid 19 Pandemic, Internal Auditor, Inforamtion Technology

Article no: 60

Pages 709-722

Doi: 10.15405/epsbs.2023.11.60

>View as HTML >Abstract >Download PDF
Original Article

Digital Payment in Mitigating Traditional Cash Payment Fraud Risk: A Systematic Literature Review

Machmudin Eka Prasetya
ORCiD ,
Intan Salwani Mohamed
ORCiD ,
Shuhaida Mohamed Shuhidan
ORCiD

Keywords: Cash, Digital Payment, Fraud, Risk, Traditional Payment

Article no: 61

Pages 723-738

Doi: 10.15405/epsbs.2023.11.61

>View as HTML >Abstract >Download PDF
Original Article

Tax Officers’ Scepticism and Professional Judgment: The Mediation of Client Fraud Indicators Intensity

Nurliyana Haji Khalid
ORCiD ,
Zuraidah Mohd Sanusi
ORCiD ,
Marhamah Mohd Rafidi
ORCiD ,
Nur Aima Shafie
ORCiD ,
Saiyidi Mat Roni
ORCiD

Keywords: Fraud Indicators Intensity, Risk Assessment, Scepticism, Tax Professional Judgment

Article no: 62

Pages 739-754

Doi: 10.15405/epsbs.2023.11.62

>View as HTML >Abstract >Download PDF
Original Article

Unleashing SME Business Agility: A Paradigm Shift for Success

Afzal Izzaz Zahari
ORCiD ,
Sharifah Norzehan Syed Yusuf
ORCiD ,
Fazlida Mohd Razali
ORCiD ,
Dewi Izzwi Abdul Manan
ORCiD ,
Siti Masitah Ashar

Keywords: Business Agility, Leadership, Performance, Small And Medium-Sized Enterprises (SME), Technology

Article no: 63

Pages 755-766

Doi: 10.15405/epsbs.2023.11.63

>View as HTML >Abstract >Download PDF
Original Article

Risk Management Practices, Information Technology Capabilities, and Enterprise Resilience: Evidence From Indonesia

Purwatiningsih Lisdiono
ORCiD ,
Pius Lustrilanang
,
Jamaliah Said
ORCiD ,
Haslinda Yusoff
ORCiD

Keywords: Crisis, Enterprise Resilience, Indonesia, Information Technology Capabilities, Risk Management Practices, State-Owned Enterprise

Article no: 64

Pages 767-787

Doi: 10.15405/epsbs.2023.11.64

>View as HTML >Abstract >Download PDF
Original Article

Digital Disruption and Cybersecurity Threats: Redefining The Role of Internal Auditing

Zulaikha Amirah Johari
ORCiD ,
Aziatul Waznah Ghazali
ORCiD ,
Yusarina Mat Isa
ORCiD ,
Nur Aima Shafie
ORCiD ,
Soliha Sanusi
ORCiD

Keywords: Cyber Security, Digital Disruption, Internal Auditing

Article no: 65

Pages 788-801

Doi: 10.15405/epsbs.2023.11.65

>View as HTML >Abstract >Download PDF
Original Article

Reshaping the Malaysian Market: Analysing Mergers and Acquisitions Amidst Covid-19

Nur Nashreen Zakaria
ORCiD ,
Maslinawati Mohamad
ORCiD ,
Mohd Afiq Azero
ORCiD ,
Nurhidayah Yahya
ORCiD

Keywords: Covid-19, Mergers and Acquisitions, Malaysia, Growth, Market condition, Pandemic

Article no: 66

Pages 802-808

Doi: 10.15405/epsbs.2023.11.66

>View as HTML >Abstract >Download PDF
Original Article

Section 17A of the Malaysian Anti-Corruption Act: The Corporate Implementation Perspectives

Norazida Mohamed
ORCiD ,
Ashmini a/p K Gnanasegaran
ORCiD ,
Nasir Sultan
ORCiD ,
Siti Jalilah Mat Husin
ORCiD ,
Widya Perwitasari
ORCiD

Keywords: Corruption, Corporate Liability, Section 17A

Article no: 67

Pages 809-822

Doi: 10.15405/epsbs.2023.11.67

>View as HTML >Abstract >Download PDF
Original Article

Regulatory Settings and Corporate Governance of Indonesia’s Two-Tier Board System

Doni Sagitarian Warganegara
ORCiD ,
Norhayati Mohamed
ORCiD ,
Imbarine Bujang
ORCiD

Keywords: Board of Directors, Corporate Governance, Regulatory Setting, Systematic Literature Review

Article no: 68

Pages 823-836

Doi: 10.15405/epsbs.2023.11.68

>View as HTML >Abstract >Download PDF
Original Article

Digital Technology Skills and Fraud Risk Judgement Performance With Auditors’ Competencies Mediation

Agus Joko Pramano
,
Fazlida Mohd Razali
ORCiD ,
Jamaliah Said
ORCiD ,
Nurliyana Khalid
ORCiD ,
Mohd Taufik Mohd Suffian
ORCiD

Keywords: Auditors, Competencies, Digital Technology Skills, Fraud Detection

Article no: 69

Pages 837-848

Doi: 10.15405/epsbs.2023.11.69

>View as HTML >Abstract >Download PDF
Original Article

Revisiting Quality of Governance, Financial Development, Globalisations on Foreign Direct Investment

Marhamah Mohd Rafidi
ORCiD ,
Jamaliah Said
ORCiD ,
Farha Binti Abdol Ghafar
ORCiD ,
Naila Erum
ORCiD ,
Nurliyana Binti Haji Khalid
ORCiD

Keywords: CS-ARDL, Foreign Direct Investment, Financial Development, Globalization, ICRG, Quality Of Governance

Article no: 70

Pages 849-867

Doi: 10.15405/epsbs.2023.11.70

>View as HTML >Abstract >Download PDF
Original Article

Task Force on Climate Disclosure: Examining Challenges and Opportunities

Nurhidayah Yahya
ORCiD ,
Maslinawati Mohamad

Keywords: Challenges, Financial Institutions, Opportunities, Sustainability, Task Force On Climate-Related Financial Disclosures

Article no: 71

Pages 868-874

Doi: 10.15405/epsbs.2023.11.71

>View as HTML >Abstract >Download PDF
Original Article

Assessment of Financial Sector Blueprint to Achieve Banking Sector Efficiency in Malaysia

Md. Mahmudul Alam
ORCiD ,
Jamaliah Said
ORCiD ,
Farha Ghapar
ORCiD ,
Hirnissa Mohd Tahir
ORCiD

Keywords: Banking Sector, Financial Sector Blueprint, Financial Performance, Malaysia

Article no: 72

Pages 875-895

Doi: 10.15405/epsbs.2023.11.72

>View as HTML >Abstract >Download PDF
Original Article

Mapping the Landscape of Accountability in the Public Sector: A Bibliometric Review

Fathimath Rasheed
,
Jamaliah Said
,
Norziaton Ismail Khan

Keywords: Accountability, Bibliometric Analysis, Citation Analysis, Governance, Public Sector

Article no: 77

Pages 936-946

Doi: 10.15405/epsbs.2023.11.77

>View as HTML >Abstract >Download PDF
Original Article

How Auditor's Professionalism, Independence, and Information Technology Influence Audit Quality

Revi Novayanthi Br Meliala
ORCiD ,
Adila Amri Pratama
ORCiD ,
Amrie Firmansyah
ORCiD ,
Firdaus Amyar
ORCiD

Keywords: Audit Quality, Independence, Information Technology, Professionalism, Public Sector

Article no: 79

Pages 963-979

Doi: 10.15405/epsbs.2023.11.79

>View as HTML >Abstract >Download PDF
Original Article

Safeguarding Stability: A Conceptual Note of the Resilience Dimensions in Islamic Banks

Faros Faizdnor
ORCiD ,
Maslinawati Mohamad
ORCiD

Keywords: Bank Resilience, Bank Stability, Financial Stability, Malaysia Context, Safeguarding Stability

Article no: 81

Pages 990-999

Doi: 10.15405/epsbs.2023.11.81

>View as HTML >Abstract >Download PDF
Original Article

Liquidity M2, Inflation, and Sukuk Issuance: Empirical Evidence

Dheya Hamood Saif Al-Fakih
ORCiD ,
Shahsuzan Zakaria
ORCiD ,
Md Khairu Amin Ismail
ORCiD

Keywords: Autoregressive Distributed Lag (ARDL), Inflation Rate (INFL), Liquidity M2 (LM2), Long Run, Sukuk Issuance Volume (SIV), Short Run

Article no: 82

Pages 1000-1014

Doi: 10.15405/epsbs.2023.11.82

>View as HTML >Abstract >Download PDF
Original Article

Interaction Effects of the Engagement and Firm-Level Factors on Audit Quality

Yusarina Mat-Isa
,
Muzammil S Borhan
,
Zuraidah Mohd-Sanusi
,
Fazlida Mohd-Razali
,
Daniel Lumban Tobing

Keywords: Audit Quality; Audit Engagement, Quality Management

Article no: 83

Pages 1015-1029

Doi: 10.15405/epsbs.2023.11.83

>View as HTML >Abstract >Download PDF
Original Article

Earning, Capital Management and Banking Specific Factors in Estimating Loan Loss Provisions

Muhamad Sufian Hadi bin Bacho
,
Imbarine Bujang
,
Sarmila Udin

Keywords: Bank Specific Factors, Capital Management, Earning Management, Loan Loss Provisions, Pool OLS

Article no: 84

Pages 1030-1040

Doi: 10.15405/epsbs.2023.11.84

>View as HTML >Abstract >Download PDF
Original Article

Governance of Kredit Usaha Rakyat, A Microfinance With Government Credit Guarantee Scheme

Prakarsa Panjinegara
ORCiD ,
Farah Aida Ahmad Nadzri
ORCiD ,
Sharifah Norzehan Syed Yusuf
ORCiD

Keywords: Effectiveness, Government Credit Guarantee Scheme, Governance, Microfinance

Article no: 85

Pages 1041-1050

Doi: 10.15405/epsbs.2023.11.85

>View as HTML >Abstract >Download PDF
Original Article

Airlines Operator’s Risk Management Measures and Governance: Experience From Pandemic

Halil Paino
ORCiD ,
Nurghastina Abdullah
,
Nurul Hidayah M Azli
,
Sarah Nur Aisyah Kay Abdullah
,
Zailawati Zakaria
,
Tumani Darboe

Keywords: Airline Operators, Capital A, Pandemic, Risk Management

Article no: 86

Pages 1051-1063

Doi: 10.15405/epsbs.2023.11.86

>View as HTML >Abstract >Download PDF
Original Article

Management Strategy on Dividend Payout Policy Moderated by Board Composition

Bedah Ahmad
,
Muthyaah Mohd Jamil
ORCiD ,
Muhammad Nazmul Hoque
ORCiD

Keywords: Board Composition, Dividend Payout, Management Strategy, Shareholder Wealth, Value Creation

Article no: 87

Pages 1064-1073

Doi: 10.15405/epsbs.2023.11.87

>View as HTML >Abstract >Download PDF
Original Article

A Review on Chinese High-Tech Companies: Antecedents or Determinants of Financial Performance

Li Tian
,
Nadiah Abd Hamid
ORCiD ,
Ida Suriya Ismail
ORCiD

Keywords: Chinese High-Tech Companies, Companies’ Financial Performance, Financial Performance, Hi-Tech Firms, High-Tech Companies, Tax İncentives

Article no: 88

Pages 1074-1095

Doi: 10.15405/epsbs.2023.11.88

>View as HTML >Abstract >Download PDF
Original Article

Customer Citizenship Behaviour, Value Co-Creation and Tax Compliance: Malaysian Perspective

Nurul Ezhawati Abdul Latif
,
Ida Suriya Ismail
,
Nadiah Abd. Hamid
,
Nuridayu Yunus

Keywords: Customer Citizenship Behavior, Tax Compliance, Tax Professionals, Value Co-Creation

Article no: 91

Pages 1123-1135

Doi: 10.15405/epsbs.2023.11.91

>View as HTML >Abstract >Download PDF
Original Article

Conceptual Analysis of Technology Fit in the Optimization of Accounting Information Systems

Shazalina Mohamed Shuhidan
ORCiD ,
Norfadzilah Rashid
ORCiD ,
Yunita Awang
ORCiD

Keywords: Accounting Information Systems (AIS), Conceptual Analysis, Optimization, Organizational Performance, Technology Fit

Article no: 92

Pages 1136-1150

Doi: 10.15405/epsbs.2023.11.92

>View as HTML >Abstract >Download PDF
Original Article

Accounting Curriculum in the Sustainbility Era: Employability of Future Accountants

Nor Atikah Rosley
ORCiD ,
Kamaruzzaman Muhammad
ORCiD ,
Mazurina Mohd Ali
ORCiD ,
Erlane K Ghani
ORCiD ,
Azleen Ilias
ORCiD

Keywords: Accounting Education, Expectation Gap, Employability, Sustainability

Article no: 93

Pages 1151-1163

Doi: 10.15405/epsbs.2023.11.93

>View as HTML >Abstract >Download PDF
Original Article

Common Sustainability Matter Reporting Affect on Company Values in the Energy Sector

Rozitaayu Zulkifli
ORCiD ,
Kho Guan Khai
ORCiD ,
Angelina Anne Fernandez
ORCiD ,
Shamini Kandasamy
ORCiD

Keywords: Disclosure, Environment, Governance, Reporting, Sustainability

Article no: 95

Pages 1174-1192

Doi: 10.15405/epsbs.2023.11.95

>View as HTML >Abstract >Download PDF
Original Article

The Role of Management Accounting System to Enhance the Sustainable Financial Reporting

Alhamdi Mohammed
ORCiD ,
Suzana Sulaiman
ORCiD ,
Norlaila Md Zin
ORCiD

Keywords: Blockchain Technology, Management Accounting Systems, PLS-SEM, Sustainable Financial Reporting, SMEs, Smart-PLS 4

Article no: 96

Pages 1193-1210

Doi: 10.15405/epsbs.2023.11.96

>View as HTML >Abstract >Download PDF
Original Article

Board Gender Diversity and ESG Disclosure: Does Board Meeting Attendance Matters?

Muhammad Ali
ORCiD ,
Lutfi Abdul Razak
ORCiD ,
Mohd Hairul Azrin Besar
ORCiD ,
Sazali Abidin
ORCiD

Keywords: Board Gender Diversity, Board Meeting Attendance, ESG Disclosure, Female CEO, Female Chairperson

Article no: 98

Pages 1230-1250

Doi: 10.15405/epsbs.2023.11.98

>View as HTML >Abstract >Download PDF
Original Article

Enhancing Green Investment Efficiency Through Audit Quality

Renato Sitompul
,
Zuraidah Mohd Sanusi
ORCiD ,
Maha Faisal Alsayegh
ORCiD ,
Naila Erum
ORCiD ,
Soheil Kazemian
ORCiD ,
Mizan Hitam
ORCiD

Keywords: Audit Quality, Debt Securities, Investment Efficiency, Green Investment

Article no: 100

Pages 1260-1269

Doi: 10.15405/epsbs.2023.11.100

>View as HTML >Abstract >Download PDF

We care about your privacy

We use cookies or similar technologies to access personal data, including page visits and your IP address. We use this information about you, your devices and your online interactions with us to provide, analyse and improve our services. This may include personalising content or advertising for you. You can find out more in our privacy policy and cookie policy and manage the choices available to you at any time by going to ‘Privacy settings’ at the bottom of any page.

Manage My Preferences

You have control over your personal data. For more detailed information about your personal data, please see our Privacy Policy and Cookie Policy.

These cookies are essential in order to enable you to move around the site and use its features, such as accessing secure areas of the site. Without these cookies, services you have asked for cannot be provided.

Third-party advertising and social media cookies are used to
(1) deliver advertisements more relevant to you and your interests;
(2) limit the number of times you see an advertisement;
(3) help measure the effectiveness of the advertising campaign; and
(4) understand people’s behavior after they view an advertisement.
They remember that you have visited a site and quite often they will be linked to site functionality provided by the other organization. This may impact the content and messages you see on other websites you visit.