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Sitraselvi Chandren
Universiti Utara Malaysia
Decision Sciences, Operations Research & Management Engineering Environmental Science Industrial & Manufacturing Engineering Transportation

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The Impact of Corporate Governance on Operating Performance during Goods & Services Tax Implementation in Malaysia Sitraselvi Chandren; Ayoib Che Ahmad; Arifatul Husna Mohd Ariff; Santhirasegaran Nadarajan
International Journal of Supply Chain Management Vol 8, No 3 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

The effectiveness of corporate governance provides a promising value creation to firm even during implementation of new policy for example during Goods & Services Tax (GST) implementation in year 2015. By embracing agency theory, this paper investigates five corporate governance variables relationship with operating performance (sales growth and current ratio) during and after GST implementation. This study examines 265 Malaysian listed firms for year 2015 (during) and 2016 (after) GST implementation period. The OLS regression results report that there is significant relationship of corporate governance in firm operating performance particularly during and after GST implementation. Board independent, CEO age and family CEO have positively contribute to sales growth during and after GST implementation. For working capital effectiveness during and after GST implementation, the CEO age and family CEO delineate significant positive association with operating performance (current ratio). This displays on the governance effectives in discharging their roles to strengthen operating performance particularly during a new financial or tax policy implementation that requires necessary changes in business processes. It uncovers the transparency of Malaysian corporate governance commitment and acceptance to GST for firm and country sustainable development. In sum, an effective governance system that supports the firm operating performance makes GST as a business friendly tax system.
Inventory Physical Count Process: A Best Practice Discourse Sitraselvi Chandren; Santhirasegaran Nadarajan; Zaimah Abdullah
International Journal of Supply Chain Management Vol 4, No 3 (2015): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

The inventory physical count is an activity conducted by firms to confirm and inspect physical inventory balance to book balance. The inventories are one of the major expenditure for the firms particularly the manufacturing industries which materially influence the financial results. For reliable financial results, firms need to organize inventory physical count in effective and efficient manner with best practices for quality inventories balance results. The results of the inventory physical count are essential to firms financial reporting as inventories influence on the firm performance and position. The correctness in inventory balances provides assurance to financial performance and position of firms. Thus, the purpose of this paper is to elaborate on the operational aspect of inventory physical count in terms of roles played by the management and personnel in-charge of inventory physical count and how inventory physical count is organized and conducted from the beginning stage to ending stage. This paper provides a clear understanding of the general inventory physical count process including the best practices for these processes as a strategy to achieve the desired inventory physical count results. This paper will be a guide on inventory physical count processes to academic and practitioners and knowledge to students.
CEO Role in Operating Performance during the GST and SST Indirect Tax Periods in Malaysia Sitraselvi Chandren; Mohd Amir Mat Samsudin; Sumaia Ayesh Qaderi; Santhirasegaran Nadarajan
International Journal of Supply Chain Management Vol 11, No 3 (2022): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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The paper investigates the CEO role in achieving a desirable operating performance during GST and SST periods. This paper used Ordinary Least Squares (OLS) regression to determine the CEO role in in operating performance during the combined GST and SST periods and individual GST  period including SST period for 249 listed firms mainly from manufacturing and service sectors. It is empirically evidence with the support of upper echelon theory assumption that CEO age and CEO education have negative association with operating performance (profitability and liquidity) during the GST and SST periods. The younger CEO has significant role in achieving positive operating performance. The accounting or finance CEO education not in every situation plays critical role in attaining sound operating performance. The CEO ownership has negative influence to profitability and positive influence to liquidity position of the firm. Based on the outcome, CEO ownership should reduce any agency issues by achieving a desirable operating performance (profitability and liquidity).  The relationship between CEO type and operating performance are positive for profitably and negative for liquidity. Generally, the CEO whether within the family or outsider require to boost the profitability and liquidity position of firms as these components of operating performance are importance for firm survival and growth even during GST and SST periods. In sum, the outcome reports that CEO role is significant in line with upper echelon theory for effective decision making, managing and making good choices in business operations for achieving a better operating performance during the GST and SST periods
Co-Authors Arifatul Husna Mohd Ariff Ayoib Che Ahmad Mohd Amir Mat Samsudin Santhirasegaran Nadarajan Sumaia Ayesh Qaderi Zaimah Abdullah