Shariah audit compliance and corporate social responsibility in Malaysia: Islamic banking / Nurul Hamiza Zakaria

Islamic banks have offered various services and products to fulfill their social obligations and ethical role as Islamic institutions. Islamic banks are consistently complied with the Shariah Law. Besides that, they are also encouraged to offer Corporate Social Responsibility and Corporate Governanc...

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Main Author:	Zakaria, Nurul Hamiza
Format:	Thesis
Language:	English
Published:	2012
Online Access:	https://ir.uitm.edu.my/id/eprint/17188/2/TM_NURUL%20HAMIZA%20ZAKARIA%20AC%2012_5.pdf
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id	my-uitm-ir.17188
record_format	uketd_dc
spelling	my-uitm-ir.171882022-04-07T03:43:24Z Shariah audit compliance and corporate social responsibility in Malaysia: Islamic banking / Nurul Hamiza Zakaria 2012-12 Zakaria, Nurul Hamiza Islamic banks have offered various services and products to fulfill their social obligations and ethical role as Islamic institutions. Islamic banks are consistently complied with the Shariah Law. Besides that, they are also encouraged to offer Corporate Social Responsibility and Corporate Governance information. The information that is related to the compliance of the Shariah Law needs to be disclosed in their annual report. Besides that, they also need to appoint Shariah auditor (internal auditor and external auditor) to make sure that they comply with Shariah compliance and Corporate Social Responsibility as it already required by Bursa Malaysia. The aim of this study is to identify the level of items disclosed by Islamic bank that related to the Shariah compliance and Corporate Social Responsibility in the annual report. Besides that, the independent variables which are roles of Shariah auditor and their readiness to perform Shariah audit will be measured by analysing the result from the questionnaires that have been emailed and posted to Shariah auditor. There were 120 sets of questionnaire been posted and feedbacks received from 36 of Shariah auditor. The results provide preliminary findings on the disclosures of these three matters pertaining to corporate image improvement and discharging their responsibility as Islamic entity. 2012-12 Thesis https://ir.uitm.edu.my/id/eprint/17188/ https://ir.uitm.edu.my/id/eprint/17188/2/TM_NURUL%20HAMIZA%20ZAKARIA%20AC%2012_5.pdf text en public mphil masters Universiti Teknologi MARA Faculty of Accountancy
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
description	Islamic banks have offered various services and products to fulfill their social obligations and ethical role as Islamic institutions. Islamic banks are consistently complied with the Shariah Law. Besides that, they are also encouraged to offer Corporate Social Responsibility and Corporate Governance information. The information that is related to the compliance of the Shariah Law needs to be disclosed in their annual report. Besides that, they also need to appoint Shariah auditor (internal auditor and external auditor) to make sure that they comply with Shariah compliance and Corporate Social Responsibility as it already required by Bursa Malaysia. The aim of this study is to identify the level of items disclosed by Islamic bank that related to the Shariah compliance and Corporate Social Responsibility in the annual report. Besides that, the independent variables which are roles of Shariah auditor and their readiness to perform Shariah audit will be measured by analysing the result from the questionnaires that have been emailed and posted to Shariah auditor. There were 120 sets of questionnaire been posted and feedbacks received from 36 of Shariah auditor. The results provide preliminary findings on the disclosures of these three matters pertaining to corporate image improvement and discharging their responsibility as Islamic entity.
format	Thesis
qualification_name	Master of Philosophy (M.Phil.)
qualification_level	Master's degree
author	Zakaria, Nurul Hamiza
spellingShingle	Zakaria, Nurul Hamiza Shariah audit compliance and corporate social responsibility in Malaysia: Islamic banking / Nurul Hamiza Zakaria
author_facet	Zakaria, Nurul Hamiza
author_sort	Zakaria, Nurul Hamiza
title	Shariah audit compliance and corporate social responsibility in Malaysia: Islamic banking / Nurul Hamiza Zakaria
title_short	Shariah audit compliance and corporate social responsibility in Malaysia: Islamic banking / Nurul Hamiza Zakaria
title_full	Shariah audit compliance and corporate social responsibility in Malaysia: Islamic banking / Nurul Hamiza Zakaria
title_fullStr	Shariah audit compliance and corporate social responsibility in Malaysia: Islamic banking / Nurul Hamiza Zakaria
title_full_unstemmed	Shariah audit compliance and corporate social responsibility in Malaysia: Islamic banking / Nurul Hamiza Zakaria
title_sort	shariah audit compliance and corporate social responsibility in malaysia: islamic banking / nurul hamiza zakaria
granting_institution	Universiti Teknologi MARA
granting_department	Faculty of Accountancy
publishDate	2012
url	https://ir.uitm.edu.my/id/eprint/17188/2/TM_NURUL%20HAMIZA%20ZAKARIA%20AC%2012_5.pdf
_version_	1783733554142773248

Shariah audit compliance and corporate social responsibility in Malaysia: Islamic banking / Nurul Hamiza Zakaria

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