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All Journal EKUITAS (Jurnal Ekonomi dan Keuangan) The Indonesian Journal of Accounting Research International Journal of Organizational Business Excellence (IJOBEX)
Hasnah Haron
Universiti Sains Malaysia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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FACTORS INFLUENCING STUDENTS' INTENTION TO ENROLL IN BACHELOR OF ACCOUNTING DEGREE: AN APPLICATION OF THEORY OF REASONED ACTION Zainin Bidin; Hasnah Haron; Yuserrie Zainuddin; Ishak Ismail
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 3 (2005)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2005.v9.i3.414

Abstract

The accounting profession in Malaysia is facing a dilemma. The demand for accountants in this country is higher than the number of accountants that can be produced. In order to attract more students to this field, factors influencing their intention to choose, must be identified. This study tries to identify the factors influencing student's intention to enroll into a Bachelor of Accounting degree. The Theory of Reasoned Action developed by Ajzen and Fishbein was used as the framework. One hundred and seventy three (173) students from public and private higher learning institutions in Penang and Kedah took part in this study. The results showed that personal beliefs of the students were the main influence his attitude to choose. Pressures from peers and lecturers were also seemed to be important factors that the student considers in making his or her decision
THE STAKEHOLDERS’ AWARENESS AND PERCEPTION OF MALAYSIAN COMPETITION ACT 2010 AND THE ROLE PLAYED BY THE MALAYSIAN COMPETITION COMMISION Hasnah Haron; Ishak Ismail; Yuvaraj Ganesan; Sasikala Sankaran; Idris Gautama So
International Journal of Organizational Business Excellence Vol. 1 No. 1 (2018): June 2018
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/ijobex.v1i1.7160

Abstract

The Malaysian Competition Commission (MyCC) was mandated in 2010 to provide and engaged with stakeholders across all levels in promoting the Competition Act 2010 (CA 2010). This study aroused from the need to conduct a comparative study to its earlier 2013 Baseline Study in ascertaining MyCC’s effectiveness in carrying out its role in advocacy work. Therefore, the study’s main objective is to examine whether the level of awareness and perception of CA 2010 has increased over time. Other issues examined were (i) quality of advocacy and outreach of MyCC, (ii) the level of awareness and knowledge of the various stakeholders of the CA 2010 and of the role of MyCC and (iii) the perception of stakeholders on the effectiveness (quality) of enforcement of MyCC. 463 respondents participated through e-survey. 48 participated in four FGDs that took place nationwide. Results indicated overall level of knowledge on the existence of MyCC and CA 2010 is very high among SMEs compared to 2013 Baseline Study. SMEs are also the highest stakeholder group in acknowledging on the quality of MyCC’s advocacy and outreach programs. Practitioners (lawyers and economists) show the highest awareness level of CA 2010. Consumers/Trade Associations show the highest awareness level of MyCC’s role. SMEs, the highest stakeholder group in acknowledging the effectiveness (quality) of MyCC’s enforcement. Practitioners(law & economists) acknowledged that Malaysia businesses are run by only a few large players with not enough competition. The business entities (MNCs, SMEs and GLCs) indicate having good and positive practices, attitude and culture of Compliance with the CA 2010. In summary, it shows that the effectiveness of MyCC role in promoting he CA 2010 to the Malaysians.
Corporate Governance and Corporate Transparency of Indonesian Listed Companies SAIFUL SAIFUL; PHUA LIAN KEE; HASNAH HARON
The Indonesian Journal of Accounting Research Vol 15, No 3 (2012): IJAR September 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.256

Abstract

During Asian financial crisis in 1997, some Indonesian listed companies suffered by decreasing firm value and poor performance. The dominant factors that contributed to Asian financial crisis are poor corporate governance and a lack of transparency. As an attempt to improve corporate governance practice of Indonesian corporations, some reforms have been conducted by Indonesian regulatory authorities such as the code of good corporate governance with the objective to maximize shareholder and firm value by enhancing transparency, accountability, reliability, responsibility, and fairness. This study examined the relationship between those corporate governance attributes and corporate transparency of Indonesian listed companies by exploring the purposive sampling method, 88 companies were selected as the sample of this study. The finding of this study showed that board size and proportion of independent member on board positively affect corporate transparency. It means the corporate transparency will increase since the companies have large board and higher proportion of independent member on boards. In contrast, the proportion of board of directors who have family relationship is negatively associated with corporate transparency. It implies that family boards tend to advise management to disclose less information to public (less transparent) since they can get the informational benefit by transferring that information to their family. Meanwhile, the influence of family ownership, institutional ownership, management ownership, and foreign ownership on corporate transparency was not be supported by this study.
Co-Authors Idris Gautama So Ishak Ismail Ishak Ismail Phua Lian Kee Saiful Saiful Sasikala Sankaran Yuserrie Zainuddin Yuvaraj Ganesan Zainin Bidin