Pelaporan Sosial Korporat di Malaysia: Analisis ke atas Laporan Tahunan 1990-1998 bagi Industri Perladangan, Produk Pengguna dan Produk Perindustrian

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


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


Abstract

In the absence of comprehensive statutory and professional guidance on social accounting in Malaysia, most disclosures have been left to the company management’s discretion. Therefore, this study tries to investigate corporate social reporting practices in Malaysia from 1990 to 1998. The sample consisted of 32 Malaysian corporations drawn from three industries (industrial products, consumer products and plantations). A total of 288 company annual reports were examined using content analysis. The number of sentences was used as the unit of measurement. The result shows that there is a trend towards greater social disclosure with the main focus on issues relating to human resources. Most disclosures are in qualitative form and firms tend to present information which are in favour of their corporate image. Findings from this research imply that social information is considered “material” to the users of financial statements. Therefore, a set of guidelines is needed to improve the quality of social reporting by companies in Malaysia.

Keywords

Citation

Md Nor, H., Ahmad, A. A., & Kundari, S. K. (2003). Pelaporan Sosial Korporat di Malaysia: Analisis ke atas Laporan Tahunan 1990-1998 bagi Industri Perladangan, Produk Pengguna dan Produk Perindustrian. Jurnal Pengurusan, 22, 3–29.

@article{mdnor2003pelaporan,
  title={Pelaporan Sosial Korporat di Malaysia: Analisis ke atas Laporan Tahunan 1990-1998 bagi Industri Perladangan, Produk Pengguna dan Produk Perindustrian},
  author={Md Nor, Hamezah and Ahmad, Azlina and Kundari, Selamat},
  journal={Jurnal Pengurusan},
 

volume={22},
  number={},
  pages={3—29},
  year={2003},
  doi={},
  publisher={Penerbit UKM},
}

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22 (2003) 3 – 29

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