Kualiti Pelaporan Maklumat Syarikat-syarikat di Bursa Saham Kuala Lumpur

Jabatan Perakaunan
Fakulti Pengurusan Perniagaan
Universiti Kebangsaan Malaysia
43600 UKM Bangi, Selangor D.E. Malaysia


Jabatan Perakaunan
Fakulti Pengurusan Perniagaan
Universiti Kebangsaan Malaysia
43600 UKM Bangi, Selangor D.E. Malaysia


Abstract

This study investigates the quality of information reporting in the annual report of companies listed in the Kuala Lumpur Stock Exchange (KLSE). The objective of this study is to identify company characteristics which influence the quality of information reporting. The study hypothesizes that the quality of company reporting is related to the company ownership structure, leverage, profitability and type of audit firm. Agency theory is used in this study to explain this relationship. In this study, the quality of this reporting is determined on the basis of National Annual Corporate Report Award (NACRA) criteria of good reporting. Results of the logistic regression analysis show that two main company characteristics influence the quality of reporting i.e. leverage and profitability. These findings show that the management provides good reporting to creditors and investors, the important stakeholders of the company. Implications of these findings and future research directions are also discussed.

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Citation

Ab. Manan, L. M., & Mohd. Iskandar, T. (2003). Kualiti Pelaporan Maklumat Syarikat-syarikat di Bursa Saham Kuala Lumpur. Jurnal Pengurusan, 22, 27–45.

@article{abmanan2003kualiti,
  title={Kualiti Pelaporan Maklumat Syarikat-syarikat di Bursa Saham Kuala Lumpur},
  author={Ab. Manan, Lily Marlina and Mohd. Iskandar, Takiah},
  journal={Jurnal Pengurusan},
 

volume={22},
  number={},
  pages={27—45},
  year={2003},
  doi={},
  publisher={Penerbit UKM},
}

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22 (2003) 27 – 45

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