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HARYANI MD NORDIN
2018884006
DATIN DR NAZEERA
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PRESENTATION OUTLINE
1. Introduction
2. Literature Review & Hypothesis Development
3. Research Design / Methodology
4. Population and sample
5. Significant of the Study
6. Data collection Procedures
7. References
8. Q&A
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CHAPTER 1
INTRODUCTION
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BACKGROUND OF THE STUDY
• Bullying is a prevalent issue that is currently happening in schools
throughout Malaysia. Bullying can occur in various ways, be it physical,
verbal, non-verbal, social or even cyber.
• Figures from the Education Ministrys’ students’ Discipline Misconduct
System shows that there have already been 1054 cases reported as of Jun
this year (The Star Online, 2017)
• As mentioned by P.Kamalananthan, the Vice Minister of Education II,
though the issue was secluded but it is a serious issue nonetheless
• Another serious bullying case occurred in 2009 that lead to the death of
a student after getting ganged up and bullied (Jabatan Penerangan Malaysia,
2009) .
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PROBLEM STATEMENTS
Malaysia Crime Prevention
Foundation senior vice chairman
Last year, the total number of
Tan Sri Lee Lam Thye says social
bullying cases was 3,448, a 14.5%
media make it easier for youth to
increase from 3011 cases in 2015
get involved in bad behaviour, such
(Star Online, 2017) as physical and cyberbullying
(Audrey Vijaindren, 2017)
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RESEARCH OBJECTIVES RESEARCH QUESTIONS
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VARIABLES = IVs & DV
Sarah Woods Direct and relational • Parents of children in Primary school children
Dieter Wolke bullying among primary 82 classes in 39 were involved in more
(2013) school children and primary schools in direct bullying than
academic achievement Hertfordshire and relational bullying fits in
North London in with a developmental
united Kingdom explanation of bullying
behaviour.
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VARIABLES = DV
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VARIABLES = IV
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RESEARCH FRAMEWORK
Auditor
specialization H1
Auditor going
concern report
Auditor remuneration
H2
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DEVELOPMENT OF HYPOTHESIS
• Auditor remuneration
• Auditor remuneration can be understood as payment received by auditor
in doing audit tasks. This includes payment made for all works done by the
auditor or the partner in the firm on its behalf, varied out for individual or
group accounts.
• According to studies done by DeAngelo (1981), Blay and Geiger (2013), the
study found that there is a negative relationship between auditor
remuneration and the issuance of auditor going concern opinion.
• In contrast, Basioudis and Ellwood (2005) and Osman et al. (2016) found
that there is a positive significant relationship between auditor
remuneration and the issuance of auditor going concern opinion.
• H2. Auditor remuneration is positively related to auditor likelihood of
issuing going concern reports.
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CHAPTER 3
RESEARCH METHODOLOGY
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RESEARCH DESIGN
• Quantitative study - to examine this research objective
where the data collected was to generate numerical
information.
• Descriptive study - describe the characteristics of the
variables in a situation (Sekaran & Bougie , 2012).
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DATA COLLECTION METHOD
• Secondary data is chosen
• The information is gathered from companies’ annual reports which can be
obtained from the Bursa Malaysia website.
• By collecting a sample of annual reports it is possible to examine
companies’ audit reports from the year prior to the bankruptcy
• Benefits:
• savings in time for data collection (Curtis, 2008)
• wide breath of data availability and reliable data source collected by
expertise (Ghauri & Gronhaug, 2005)
• This method is consistent with prior studies by (Mohammad Noor Hisham
Osman, Siti Zaidah Turmin, (2016) and (Tagesson & Öhman, 2015).
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SAMPLING DESIGN
• POPULATION
• Malaysian listed companies in Bursa Malaysia are the samples
population for this study.
• selected based on the companies’ level of financial distress (FD).
• FD is defined as companies who are experiencing negative working
capital and negative cash flow from operating activities.
• consistent with prior Malaysian studies in this area
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Measurement of variables:
Item Variable Previous Studies Measurement
Shafie, Wan Hussin, Md Yusof,
The dependent variable is a
& Md Hussain (2009): Study on dummy variable in which
Presence of auditor going predictors of going concern companies subject to an
Dependent variable: concern report in the most issuance in the Malaysia explicit going concern
warning have the value of
Auditor going concern report recent audit report context 1; the value 0 indicates
Ismail (1998): First study in that no explicit GCW was
Malaysia on this subject.
provided in the most
recent audit report.
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Item Variable Previous Studies Measurement
DeAngelo (1981); Blay & Geiger (2013): the higher the future
Natural logarithm of audit
Independent variable: Audit fees audit revenue can be expected from a client, the lower the
fees
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Auditor remuneration likelihood that auditor would issue going concern opinion.
DATA ANALYSIS
• T-TESTS
• ANNOVA
• CORRELATION
• MUTIPLE REGRESSION
• Logistic regression: a statistical method for analysing a dataset in which
there are one or more independent variables determinant an outcome.
• The outcome is measured with a dichotomous variable (in which there are
only two possible outcomes).
• used in this study to predict the significance of the relationship between
two independent and dependent variables in the model.
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CHAPTER 4
FINDINGS
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FINDINGS >>>>> GO BACK TO:
RESEARCH OBJECTIVES & RESEARCH QUESTIONS
• RO1 / RQ 1, RQ 2 :
• RO2 / RQ 3:
• RO3 / RQ 4:
• RO4 / RQ 5, RQ 6:
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FINDINGS >>>>> GO BACK TO:
RESEARCH OBJECTIVES & RESEARCH QUESTIONS
• RO1 / RQ 1, RQ 2 :
• RO2 / RQ 3:
• RO3 / RQ 4:
• RO4 / RQ 5, RQ 6:
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CHAPTER 5
DISCUSSION OF THE VARIABLES
SUPPORT WITH REFERENCES – THEORIES APPROVED OR DISPROVED?
FINDINGS : ALIGNED OR NOT?
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CHAPTER 5
3. SUGGESTIONS:
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CONCLUSION
GO BACK TO YR VARIABLES
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Q & A SESSION
3 MINUTES
EVERY GROUP PRODUCE A QUESTION
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