Suchergebnisse

The present study investigates whether ethnic diversity among firms' directors influences the decision to take goodwill write-offs, after considering the economic factors of impairment (measured in terms of the market capitalization indicator), reporting incentives, and firms' internal governance. The analysis focuses on energy firms in Malaysia from 2006 to 2018. The regressions results based on binary logistics show that energy firms are less likely to take goodwill write-offs even when the market indicates the possibility for the write-offs. The results also show the absence of the direct relationship between goodwill impairment decisions and ethnic diversity of the board of directors. Nevertheless, the results reveal that board ethnicity moderates the relationship between firms' goodwill impairment decisions and the market capitalization indicator, suggesting that as firms encounter increasing market indicator of impairment losses, the board with diverse ethnicity positively influences firms in taking goodwill write-offs. The results of the present study add to the literature on board diversity and firms' decisions with regard to goodwill impairment by highlighting the beneficial roles of having ethnically diverse board of directors, in that they use the market indicator that goodwill may be impaired in their monitoring role on the goodwill impairment decisions. The results offer input to the policymakers by suggesting that to strengthen the monitoring roles of the board of directors, they need to be diverse and equipped with indicators that would assist them in their monitoring decisions.
AcknowledgementThe author acknowledges' the research funding (i.e., FRGS grant 13591 provided via Universiti Utara Malaysia) from the Ministry of Higher Education in Malaysia.

This study aims to examine the effect of Employment Development Index (EDI) on economic growth, and the effect of EDI on poverty level and the effect of economic growth on poverty level in Indonesia. This study used descriptive and exploratory analysis with secondary data source, that is, EDI, economic growth, and poverty level in 33 provinces of Indonesia during the period 2012–2013. Linear regression analysis was used to determine the form of force conditions between these three variables. The findings revealed that the effect of EDI on economic growth is insignificant, it was caused by the GDP unable to drive the economic growth and the EDI affects significantly on the poverty level in Indonesia. Then, the effect of economic growth on poverty level is insignificant, which means the economic growth is unable to be the basis for alleviating poverty in Indonesia.

This study aims to determine the effect of economic growth and education, which is thought to affect poverty. This study establishes crime as a moderating variable in fourteen districts and cities in West Kalimantan Province. The research data is panel data processed using a quantitative descriptive approach. We use a multiple regression model to seek the relationship between economic growth, education, and poverty, moderated by crime. The findings of this study illustrate that education affects poverty, while economic growth does not affect poverty. It has been discovered that crime plays an essential role in West Kalimantan to moderate economic growth into a better or worse condition of poverty. People's purchasing power and inequality in receiving benefits of growth tend to fail economic growth for reducing poverty. Also, crime has a strong relationship with education, and moderate education affects this Province's poverty. Government has to ensure a safe and conducive socio-economics condition to optimize the benefits of growth and education.JEL: I25, P25, R11.

The efforts to save the environment have actually been carried out, both through awareness to the community and stakeholders. One of the actors who play an important role in saving the environment is the community through the business world. This gave birth to a model, namely ecopreneurship. This paper aims to find a model of the role of non-government actors in realizing ecopreneurship based on environmental security. The method used to analyze this is a descriptive method with a qualitative approach. The results of this study found that ecopreneurship is an effort made in order to preserve the sustainable on environmental security by the role of non-government actors. The role of non-government actors is implemented through the role of Karang Taruna Batu Bejamban, waste banks, and sustainable environmental management in the context of realizing ecopreneurship.

In the era of high uncertainties, all businesses, including state-owned enterprises, are trying to be resilient, be able to absorb the negative impacts caused by the changes, adjust, rebound, and then thrive and success after the disruptions. This study aims to examine to what extent risk management and alliance management capabilities promote enterprise resilience among Indonesian state-owned enterprises using dynamic capability theory. Analysis was done using SPSS and Structural Equation Model – Partially Least Squares on 322 valid questionnaires that were received via an online survey from the boards of directors and senior management of state-owned enterprises and their subsidiaries. The study discovered that alliance management capabilities have a significant positive effect on enterprise resilience and risk management practice. Furthermore, the findings show that risk management contributes significantly to the formation of enterprise resilience and act as a mediator between alliance management capabilities and enterprise resilience. Thus, enterprise resilience can be developed by having the ability to form and manage alliances effectively and efficiently, as well as practicing risk management, which allows a firm to anticipate and plan mitigation actions in the face of an uncertain and disruptive situation.
Acknowledgment We acknowledge the Ministry of Higher Education Malaysia for HICoE Research Funding, Accounting Research Institute (ARI), Universiti Teknologi MARA, Malaysia, Universitas Indonesia, Indonesia, for all support and resources.

PurposeIntegrity-related issues are now endemic to public service bureaucracies. It is claimed that corruption in the public sector is very common in various departments/agencies. Lack of integrity will lead to failings in governance and proper oversight of procedures, and subsequently poor financial management and incidents of fraud. Based on the stakeholder theory perspective, this study examines the influences of accountability, risk management and managerial commitment on practices of integrity in the Malaysian public sector.Design/methodology/approachPrimary data were collected through both printed and online questionnaires given to 210 department heads operating within selected Malaysian federal ministries. Data were analysed via the partial least squares-structural equation modelling (PLS-SEM) approach to examine the research hypotheses.FindingsIt is evident that integrity practices in Malaysia's public sector are statistically significantly related to risk management, accountability and management commitment.Practical implicationsThe findings will help the Malaysian federal ministries to take the necessary steps to improve integrity so that dependability and efficiency are the hallmarks of public sector services.Originality/valueTo the best of the authors' knowledge, this study is one of the first to examine the role of accountability, risk management and managerial commitment to integrity in the public sector of a developing market economy.

International audience ; Public sectors around the world, especially in the developing counties, are not functioning well due to widespread fraud, governance, corruption, and inefficacy. For this reason, the world's public sectors need to improve their efficacy by using a sound risk management system. This study attempts to comprehend the phenomenon of current risk management practices among the public sector employees in different service schemes in Malaysia. A questionnaire survey was utilized to collect primary data from 194 department heads in Malaysia's federal ministries. The collected data was analysed using descriptive statistics and factor analysis. Findings revealed that 94.7% of respondents agreed to implementing risk management in their respective departments, but the level of priority for these risk management factors differs based on the service schemes. This study will assist policymakers to identify what is needed to enhance risk management practices in the public sector.