Various studies show that companies and organizations have realized knowledge-based capital is an important company asset. Managing the company's one of tasks to encourage compete with other companies. This study aims identify in human capital, structural employed by its effect on investment decisions affect value. Through literature review, this concept also incorporates managers' risk attitud...

Within the field of information systems development, enterprise record management (ERM) technologies have largely failed to meet industry’s demands specially for context-sensitive records management and document preservation. Electronic record management systems (EDRMS), as ERM tool, have become wellrecognized applications to academic users in higher educational institutes. The system often sho...

Private Higher Education Institutions (PHEIs) play an important role in the country’s growth and development. However, SARS-CoV-2 pandemic has shut about 60 private higher education institutions year 2020 (Azman, 2021). For firms to attain excellent organisational performance, enterprise risk management (ERM) is viewed as a critical requirement. This study aims examine roles of on performance M...

This study used the theory of planned behavior to examine relationship between internal auditors’ behavioral factors and intention evaluate enterprise risk management (ERM) effectiveness Malaysian statutory bodies. Unlike prior literature, this also included a test on individual attitude towards in addition behavior, subjective norms, perceived control. Analysis 108 received responses showed th...

The objective of this study is to investigate the extent which Enterprise Risk Management Advanced (ERMADV) implementation impacts firm performance and value moderated by ESG performance. assessment ERMADV level done using eight components derived from governance operating activities whose measurements are founded on Organization for Economic Cooperation Development (OECD) principle COSO ERM-In...

The typical insurance firm is subject to a wide variety of risks. Understanding and quantifying the interrelationships between individual risk elements is a significantly important but complex challenge. If we view all the risks in a firm as an integrated system, we can apply a computer-assisted learning process called Interpretive Structural Modeling (ISM) to construct a structural graph and i...