Taufik Abd hakim Faculty of Business and Management, Universiti Teknologi MARA (UiTM) Cawangan Sabah   Kampus Kota Kinabalu, Kampus Kota Kinabalu, Beg Berkunci 71, Kota Kinabalu, Sabah 88997 Malaysia   taufik4955@uitm.edu.my   https://sabah.uitm.edu.my/           JEL Areas: A1 : General Economics: General. C1 : Econometric and Statistical Methods: General