Papers by Sharifah Buniamin
European Proceedings of Finance and Economics
International Journal of Business Management (IJBM), 2020
European Proceedings of Finance and Economics
Following the outbreak of COVID-19, educational institutions were forced to close, and efforts we... more Following the outbreak of COVID-19, educational institutions were forced to close, and efforts were made to adopt online learning in higher education institutions. Unlike traditional face-to-face learning, online learning has various effects on students' attitudes. This study examines the attitude of Tahfiz students in higher learning institutions towards online learning during the COVID-19 pandemic. Data were obtained through an online questionnaire survey distributed to gain their perceptions of the attitude toward online learning. There were 473 responses received from tahfiz students. The findings revealed that Google Meet is the most popular application used in tahfiz classes for teaching and learning, while WhatsApp is the most popular medium for tasmi'. The results revealed that online learning saved them the most time. In terms of attitudes on online learning, there was no significant difference between male and female tahfiz students. However, there was a considerable disparity in students' perceptions of institutes or colleges and universities. The findings also reported that tahfiz students' attitudes differ significantly among students in different programs and fields of study. The findings of this study provide new light on tahfiz students' attitudes towards online learning.
European Journal of Sustainable Development
While the Sustainable Development Goals (SDGs) agenda is applicable to the member states of the U... more While the Sustainable Development Goals (SDGs) agenda is applicable to the member states of the UN, many other players are also involved, such as corporations. The primary and economic value chain activities and aims of major companies mean they will ultimately have a crucial and explicit role to play in enabling the SDGs to be attained. In Malaysia, there have been few studies on firms' engagement in reaching the SDGs. Therefore, the current study aimed to examine the roles played by corporations in enabling SDGs to be attained. A specific analysis was conducted to determine if a company’s participation in the SDGs can be influenced by first-rate corporate governance. The data was collected using content analysis of 87 corporate annual reports of public listed companies from Malaysia. The boards’ independence, size, meeting frequency, and gender diversity were the corporate governance practices examined. An annual report may include details of the company’s role in the SDGs as ...
International Journal of Business Management (IJBM), 2020
This study examines the issue of environmental reporting from the perspective of the management o... more This study examines the issue of environmental reporting from the perspective of the management of corporation in Malaysia. Specially, this study investigates whether the managers' awareness of the environmental issue, managers' perception on the awareness of the communities on the environmental issue, building of corporate good image and type of industry influence managers to report environmental information. This study also examines the type of media preferred by managers to report environmental information. The results of the study support the legitimacy theory that companies used environmental reporting as a tool to legitimate their existence in the society. The main purpose of reporting is to build a good corporate image. Managers' awareness of the issues, managers' perception of the awareness of the public on the issues and types of industry are however not strong enough to justify the reporting of the information. Additional analyses, based on an open-ended qu...
AFRICAN JOURNAL OF BUSINESS MANAGEMENT, 2012
This paper sought to examine the relationship between board diversity and discretionary accruals ... more This paper sought to examine the relationship between board diversity and discretionary accruals practices. Data was obtained from annual report for the year 2008 of the top 100 companies in Malaysia corporate governance (MCG) index. The discretionary accrual is measured using modified Jones model. The link was tested between five board diversity (that is, size, independence, competency, remuneration and gender) and discretionary accruals practices. The perspective of resource based view and agency theory was invoked to explain the board diversity that could influence the practice of discretionary accrual. The study revealed that discretionary accruals occurred even for the top 100 MCG companies. Women on board are found to have a positive significant relationship with discretionary accruals which indicate that higher number of women board may increase the discretionary accruals activity. In addition, it was also found that cash flow had a negative significant relationship with discretionary accruals which showed that companies with lower cash flow tend to use accruals to increase earnings.
Issues In Social And Environmental Accounting, 2010
Business organisations are facing the challenge of disseminating environmental information as the... more Business organisations are facing the challenge of disseminating environmental information as the public concerns regarding these issues have increased. This study examines the environmental reporting practices in the annual reports of 243 companies listed on the Main Board ofBursa Malaysia for the year 2005. Content analysis approach was utilized to determine the quantity and quality of the environmental information disclosure in annual reports. The results indicated that only 28% of the companies reported this information in their annual reports and merely five sentences were dedicated for these reports. It was also revealed that the average quality of environmental reporting per company is 3.24%. In addition, it was discovered that larger companies and companies in environmentally sensitive areas published more information as well as provided higher quality disclosure. Additionally, it was also revealed that companies with high level of quantity environmental reporting are also h...
Demonstrating good corporate governance and maintaining sound environmental performance are among... more Demonstrating good corporate governance and maintaining sound environmental performance are among the key challenges facing the organisation to ensure its sustainability. In an attempt to investigate the linkage between these two essential aspects, this study scrutinises the annual reports of 243 companies listed on the Main Board of Bursa Malaysia. There are six selected corporate governance attributes namely, board independence, CEO duality, management ownership, board size, financial expert and meeting frequency. Overall, it was found that the existence of environmental reporting is low. Only 28% of the companies disclosed environmental information. Furthermore, on average, each company reported 4.7 sentences, while the quality, as measured by the disclosure index shows an average of 3.24. The most significant corporate governance attributes in influencing the extent of environmental reporting are board size and management ownership. The finding provide limited evidence to suppor...
This is an Open Access article distributed under the terms of the Creative Commons Attribution-No... more This is an Open Access article distributed under the terms of the Creative Commons Attribution-Noncommercial 4.0 Unported License, permitting all non-commercial use, distribution, and reproduction in any medium, provided the original work is properly cited.
This study aims to explore managers’ perceptions of stakeholders’ attributes in ESG reporting of ... more This study aims to explore managers’ perceptions of stakeholders’ attributes in ESG reporting of Malaysian Companies. Six main stakeholder groups are included: shareholders, employees, customers, government, local community, and media. The data is obtained from a questionnaire survey distributed to top managers of Public Listed Companies in Malaysia. Managers are considered the companies’ representatives as they are involved in decision-making and corporate reporting processes. The results reveal that managers perceive stakeholders’ power, legitimacy, urgency, and salience differently for each of the six stakeholder groups. The application of stakeholder identification and salience theory developed by Mitchell et al. (1997) can provide managers a useful tool to better identify and understand stakeholders’ attributes in relation to ESG reporting. This study offers new insights to policymakers on the most influential stakeholder groups and the variation of influential levels across di...
The motivation of this study stems from the importance of protecting the environment, addressing ... more The motivation of this study stems from the importance of protecting the environment, addressing the social issues related to internal and external stakeholders of companies and also the importance of adhering to good corporate governance.This study attempts to explore an integrative perspective for reporting environmental, social and governance (ESG) factors. The issue of ESG reporting has recently been thrust into the limelight due to increased public concern for good governance, accountability and transparency.In response, companies have to attempt to provide more disclosures encompassing environmental, social and governance factors. Integrative perspective refers to a balanced, equitable and simultaneous consideration for each ESG factor to be practiced.Hence, integrative ESG reporting would provide a means of engagement and communication between companies and multiple stakeholders with various information needs.This article allows for future research with empirical research int...
Self-regulated learning and motivation is important aspects of students' learning and academi... more Self-regulated learning and motivation is important aspects of students' learning and academic performance in a classroom context. This study aims at investigating the differences in self-regulated learning and motivation between the Islamic and non-Islamic stream students; and examining relationships between self-regulated learning, motivation and academic performance. Eight hundred and twenty five universities students were involved in this study. A self-report measure of students metacognitive self-regulation, help seeking, organization, effort regulation, self-efficacy, intrinsic and extrinsic goal orientation, task value and test anxiety was administered, and academic performance data were obtained from students' cumulative grade point average (CGPA). The study uses a questionnaire as the information-gathering instrument. The questionnaire was based on the Motivated Strategies for Learning Questionnaire (MSLQ). T-test results indicated that students from Islamic studies...
This is an Open Access article distributed under the terms of the Creative Commons Attribution-No... more This is an Open Access article distributed under the terms of the Creative Commons Attribution-Noncommercial 4.0 Unported License, permitting all non-commercial use, distribution, and reproduction in any medium, provided the original work is properly cited.
... (Amalan Tadbir Urus Korporat dan Pelaporan Alam Sekitar Syarikat di Malaysia: Mengkaji Kemung... more ... (Amalan Tadbir Urus Korporat dan Pelaporan Alam Sekitar Syarikat di Malaysia: Mengkaji Kemungkinan Hubungan Baik antara Kedua-dua Faktor) Sharifah Buniamin Bakhtiar Alrazi Nor Hasimah Johari Noor Raida Abd Rahman ABSTRACT ...
Procedia Economics and Finance, 2016
This study aims to support students and educators in developing a good learning strategy as it is... more This study aims to support students and educators in developing a good learning strategy as it is perceived as one of the elements that influence one's academic success. It was conducted to identify the differences in self-regulated learning strategy between accounting and business students. In particular, the research examines the effects of demographic factors on learning strategy for both groups . There are four selected strategies in self-regulated learning strategy namely, rehearsal, organisational, time and study environment management and peer learning. The data is obtained using questionnaire survey that is based on the Motivated Strategies for Learning Questionnaire (MSLQ). The samples consist of 196 accounting and business students in Universiti Tenaga Nasional (UNITEN). The findings revealed that there is a significant difference in time management, organisational and peer learning between accounting and business students. Furthermore, a significant difference was found in organisational strategies between male and female group of business studentsas well as peer learning strategies between urban and rural group for both accounting and business students. However, no significant differences were found in all self-regulated learning strategies between foundation and transfer credits group for both accounting and business students.
Self-regulated learning and motivation is important aspects of students' learning and academic pe... more Self-regulated learning and motivation is important aspects of students' learning and academic performance in a classroom context. This study aims at investigating the differences in self-regulated learning and motivation between the Islamic and non-Islamic stream students; and examining relationships between self-regulated learning, motivation and academic performance. Eight hundred and twenty five universities students were involved in this study. A self-report measure of students metacognitive self-regulation, help seeking, organization, effort regulation, self-efficacy, intrinsic and extrinsic goal orientation, task value and test anxiety was administered, and academic performance data were obtained from students' cumulative grade point average (CGPA). The study uses a questionnaire as the information-gathering instrument. The questionnaire was based on the Motivated Strategies for Learning Questionnaire (MSLQ). T-test results indicated that students from Islamic studies background prefer using more strategies to score extrinsic goal orientation than non-Islamic studies students, and conversely, non-Islamic studies students practice metacognitive self-regulation strategies and organization strategies more than Islamic studies students did. Correlation analysis revealed that self-efficacy, intrinsic and extrinsic goal orientation, task value and test anxiety were positively related to metacognitive self-regulation, help seeking and organization. Regression analyses showed that test anxiety and intrinsic goal orientation appeared as the best predictors of academic performance.
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Papers by Sharifah Buniamin