The main objective of this study is
to identify governance factors that affect donation. We posit that
there are five governance factors related to donation.
The governance factors are the board size,
board members having professional qualification, board
members with political connections,
frequency of meeting, and website availability. Based
on a sample of 98 charitable organizations, it
has been found that the governance factors such as
board members having professional affiliation
and board members with political connections are
significantly associated to donation received by the
charitable organizations.
Author
(s) Details
Suhaily Hasnan
Faculty of Accountancy, Universiti Teknologi MARA, Shah Alam,
Selangor, Malaysia.
Dr. Maslinawati Mohamad
Faculty of Accountancy, Universiti Teknologi MARA, Shah Alam,
Selangor, Malaysia.
Zairul Nurshazana Zainuddin
Faculty
of Accountancy, Universiti Teknologi MARA, Shah Alam, Selangor, Malaysia.
Dr. Zubaidah Zainal Abidin
Faculty of Accountancy, Universiti Teknologi MARA, Shah Alam,
Selangor, Malaysia
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