Human Governance and Level of Corruption Risk

Hanapiyah, Zulkefli Muhammad; Daud, Salina; Abdullah, Wan Mohammad Taufik Wan

doi:10.1016/s2212-5671(16)00017-4

Cited by 9 publications

(9 citation statements)

References 26 publications

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“…Other previous research in the area includes Said et al (2018), who measured BOD's education level as an indicator of HG. In other words, this body of evidence suggests that sound HG by an organisation will lead to a more ethical organisation which could lead to an improved Corporate Social Disclosure by an organisation (Hanapiyah et al, 2016).…”

Section: Human Governancementioning

confidence: 96%

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The Relationship between Islamic Corporate Governance, Human Governance and Sustainability Reporting of Shariah Compliant Companies in Malaysia

Jamil¹,

Hasnah²,

Ramli³

et al. 2022

IJARAFMS

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This study aims to evaluate the relationship between Islamic corporate governance, human governance and sustainability reporting by investigating Shariah compliant companies in Malaysia. This is very significance as to ensure that the corporate governance mechanism will lead the organization to do more sustainability practises when there is disclosure on Islamic corporate governance and human governance. Human governance is measured by job experience of Board of Directors (BOD), education background of BOD, education level of BOD, age of BOD, gender diversity of BOD, level of integrity, the quantity of training attended by BOD and internal control quality. This study investigates the relationships between sustainability reporting, which comprises economic, environmental, social, Islamic corporate governance and human governance. The study has been using quantitative analyses based on a total of 68 Shariah compliant companies' annual reports for the year ended 2019.Descriptive and multiple regression analyses were used to analyse the data. The study found that, education background of BOD, education level of BOD, age of BOD, level of integrity and internal control quality were significantly related to sustainability reporting. However, job experience of BOD, quantity of training attended by BOD and gender diversity of BOD were found not to be significantly related to sustainability reporting. Islamic corporate governance was also found not to be significantly related to sustainability reporting. Shariah companies should focus on having BOD diversity in terms of age, education level and education background. There should also be an internal quality control system and an ethical culture in place to improve its sustainability reporting. Further, this study contributes to the discussion of Islamic corporate governance, human governance and sustainability reporting. The findings can be used to identify the necessary mechanisms that should be enhanced to strengthen the practice of sustainability reporting. Hence, future research could include more items in Islamic corporate governance on the sustainability practises.

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Section: Human Governancementioning

confidence: 96%

“…It can be used to address corporate governance failure or as a form of corporate control. Corporate governance focuses on external regulations intended to regulate the company's operations (Hanapiyah et al, 2016). As a result, HG is required to strengthen corporate governance to prevent failure, specifically in terms of humanity.…”

Section: Introductionmentioning

confidence: 99%

The Relationship between Islamic Corporate Governance, Human Governance and Sustainability Reporting of Shariah Compliant Companies in Malaysia

Jamil¹,

Hasnah²,

Ramli³

et al. 2022

IJARAFMS

View full text Add to dashboard Cite

show abstract

“…HG is about internal, inside-out and value-based conviction to guide humans to behave and covers value, religion, belief system, culture, and ethics to nurture the trust culture that produces high ethical values and moral conduct (Salleh & Ahmad, 2010). Hanapiyah et al (2016) measure HG in terms of leadership, integrity, religiosity, spirituality and culture. Other studies have measured human governance by board independence, board size, board education, gender diversity, board age, board education level, training attended by board members, sound internal control system and ethical commitments (Said & Hassan, 2018;Ting et al, 2014;Setiawan & Djajadikerta, 2017;Hashim et al, 2020).…”

Section: Relationship Between Human Governance and Sustainability Rep...mentioning

confidence: 99%

“…HG result in beneficial relationships for the company and can be used to address corporate governance failure in companies. As a result, HG is required to strengthen corporate governance to prevent failure, specifically in terms of humanity (Hanapiyah et al, 2016). Moreover, by establishing policy-compliant technologies and incorporating environmentally friendly IT requirements, the Industrial Revolution 4.0 (IR 4.0) has encouraged every company, including Shariah companies, to fully utilize information and communication technology (IT) such as internet platforms to effectively address disruptions ensure the sustainability of professional knowledge in the field (Murphy & Smolarski, 2020).…”

Section: Introductionmentioning

confidence: 99%

The Relationship between Islamic Corporate Governance, Human Governance, Usage of Information Technology and Sustainability Reporting: Comparison of Shariah Compliant Companies in Malaysia and Indonesia

Haron

Gui

et al. 2022

IJBS

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This study aims to evaluate the relationship between Islamic corporate governance (ICG), human governance (HG), and information technology (IT) usage on sustainability reporting (SR) by investigating Shariah compliant companies in Malaysia and Indonesia. Data was collected from 68 manufacturing Shariah compliant companies’ annual reports for Malaysia, and 70 manufacturing Shariah compliant companies’ annual reports for Indonesia, for the year ended 2019. Descriptive and multiple regression analysis was used to analyse the data. The study found that HG Index and IT Usage Index were positive and significantly related to sustainability reporting for Shariah companies in both countries. However, ICG was not found to be significantly related to sustainability reporting for Shariah companies in Malaysia and Indonesia. This could be because the study focuses only on manufacturing companies, and in Malaysia and Indonesia, only about 24% of the companies and 13% of the companies respectively, have an ICG structure in place. The study suggests that to increase SR of Shariah compliant companies, there should be a good HG structure in place, and they should increase their level of IT usage in their business operations. Resource-Based theory can explain the relationship of IT Usage and HG to SR.

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“…The first challenge is committed and sustained leadership, and the GAO states that, in every organization, there are challenges within the senior authority and, subsequently, it is crucial that a company’s present activity be regulated throughout the office, at all working levels with the goal that the company’s intended achievements should be accomplished. According to Hanapiyah (2015) leadership is the ability to inspire people, instill passion and also give direction to an individual or group of individuals. Therefore, in order for the company or organization to survive, its leaders need to be maintained and sustained which is one of the key challenges that every company should address.…”

Section: Challenges To Auditabilitymentioning

confidence: 99%

Enhancing management integrity through auditability concept: a literature review

Johari

Hussin²

2016

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Purpose The purpose of this paper is to highlight the importance of auditability concept as one of the corporate governance indicators that could increase the management integrity practices and public confidence toward the organizations. Nowadays, most business organizations having issues related to the complexity of the transactions, which make it difficult to collect audit evidence and eventually may affect the company’s good governance. This paper highlights the importance of management integrity practices through auditability concept that needs to be emphasized in today’s business environment. Auditability is the ability of the organizations to provide accurate adequate records to be audited by auditors. Design/methodology/approach A number of databases in fields such as social sciences and economics were used to acquire literature on the topic. Findings A discussion on the auditability concept through auditability triangle and auditability model and how management could strengthen the governance practices. Originality/value This paper provides new inputs to related parties in preparing more comprehensive guidelines on the implementation of auditability practice among the management as to increase the public confidence on the reported financial statements.

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Human Governance and Level of Corruption Risk

Cited by 9 publications

References 26 publications

The Relationship between Islamic Corporate Governance, Human Governance and Sustainability Reporting of Shariah Compliant Companies in Malaysia

The Relationship between Islamic Corporate Governance, Human Governance and Sustainability Reporting of Shariah Compliant Companies in Malaysia

The Relationship between Islamic Corporate Governance, Human Governance, Usage of Information Technology and Sustainability Reporting: Comparison of Shariah Compliant Companies in Malaysia and Indonesia

Enhancing management integrity through auditability concept: a literature review

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