Based on the findings, it can be concluded that for gender, the number of male respondents is slightly exceeded the number of female respondents. Majority of the respondents are in the group age of 31–35 years old. Moreover, majority of the respondents are Malays. Majority of the respondents possessed a bachelor’s degree, working in private sectors and earn RM5001–RM7500 as their monthly income.
The results also proved that there are significant relationship between reliability, responsiveness, ease of use, security/privacy and Website design, and user satis- faction on LHDN e-Filing service.
As Internet technologies become increasingly sophisticated, a high-quality e-service is the important factor toward the success of government organizations.
By understanding the characteristics of e-service quality that enhance users’ sat- isfactions, this study allows LHDN to understand which area in e-services that should be emphasized that will contribute toward increasing users’ satisfaction.
This study is also significant to further increase the levels of e-service quality in LHDN. Based on the results, LHDN as the government organization can also avoid investing costly resources in offering e-service quality features that may not work effectively. The organization will be able tofind out the right strategies in retaining also expanding the size of its users in future besides making the existing users influence other taxpayers to opt to e-Filing service once they feel satisfied with the service performance. The future studies could also consider analyzing the contin- uance intention toward e-filing system. The outcome of the study could enable the LHDN to design better strategies to satisfy the possible different needs and wants of the different segments of users in order to ensure that the great number of e-Filing users will be using e-Filing system continuously.
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Chapter 10
Exchange Rate Exposure: Does International Involvement Matter?
Jaratin Lily, Imbarine Bujang and Abdul Aziz Karia
Abstract This paper investigates the effect of exchange rate movements on large non-financialfirms’share returns in Malaysia and Singapore using multi-bilateral exchange rates namely the Euro (EUR), US Dollar (USD) and Chinese Renminbi (CNY). Our empirical results show that only a few firms in both Malaysia and Singapore are exposed to exchange rate movements. Morefirms in Singapore are exposed to exchange rate movements than Malaysia, especially to EUR and CNY.
Surprisingly, only three of the large non-financialfirms in Singapore are exposed to USD and none in Malaysia. In both Malaysia and Singapore, the majority of the exposedfirms have a high level of foreign sales ratio (more than 25%), but in the case of Singapore, it seems that a firm with a low level of foreign involvement (<5%) is also exposed to the studied currencies. The results disclosed that the majority of exposed Singaporefirms would mainly benefit from CNY appreciation and USD depreciation, meanwhile Malaysianfirms benefited from CNY appreci- ation and EUR depreciation. The insignificant exchange rate movements in most firms imply that these large firms mitigate the effect of the exchange rate move- ments through hedging programmes. Future research should include morefirms and countries with different levels of market capitalisation to better understand the stylised effect of exchange rate exposure infirm-level analysis.
Keywords Exchange rate exposure
Firm level MalaysiaSingaporeJ. Lily (&)I. BujangA.A. Karia
Faculty of Business Management, Universiti Teknologi MARA Sabah, Kota Kinabalu, Sabah, Malaysia
e-mail: [email protected] J. Lily
Faculty of Business, Economics and Accountancy, Universiti Malaysia Sabah, Jalan UMS, 88400 Kota Kinabalu, Sabah, Malaysia
©Springer Nature Singapore Pte Ltd. 2018
F. Noordin et al. (eds.),Proceedings of the 2nd Advances in Business Research International Conference, https://doi.org/10.1007/978-981-10-6053-3_10
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