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

Hamezah Md Nor, Azlina Ahmad, Selamat Kundari

Abstract


Dalam ketiadaan statutori dan garis panduan profesional yang menyeluruh berhubung dengan perakaunan sosial di Malaysia, kebanyakan pendedahan bergantung kepada pertimbangan pihak pengurusan. Oleh itu, kajian ini menyelidiki amalan pelaporan sosial korporat di Malaysia dari tahun 1990 sehingga 1998. Sampel terdiri daripada 32 syarikat dalam tiga industri (produk perindustrian, produk pengguna dan perladangan). Sejumlah 288 buah laporan tahunan syarikat telah diperiksa menggunakan analisis kandungan. Bilangan ayat dijadikan unit pengukuran. Keputusan menunjukkan terdapat peningkatan pelaporan maklumat sosial dan perhatian utama tertumpu kepada isu-isu berkaitan dengan sumber manusia. Kebanyakan pendedahan adalah berbentuk kualitatif dan syarikat lebih cenderung untuk melaporkan maklumat yang baik untuk menjaga ime] syarikat. Penemuan daripada kajian ini membayangkan bahawa maklumat sosial dianggap "material" kepada para pengguna laporan kewangan. Oleh itu, suatu garispanduan diperlukan untuk memperbaiki kualiti pelaporan  sosial oleh syarikat-syarikat di 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. Findingsfrom this research imply that social information is considered "material" to the users offinancial statements. Therefore, a set of guidelines is needed to improve the quality of social reporting by companies in Malaysia


Full Text:

PDF

Refbacks

  • There are currently no refbacks.


DISCLAIMER

The editors and publisher of Jurnal Pengurusan have made every possible effort to verify the accuracy of all information contained in this publication. Any opinions, discussions, views and recommendations expressed in the article are solely those of the authors and are not of Jurnal Pengurusan, its editors or its publisher. Jurnal Pengurusan, its editors and its publisher will not be liable for any direct, indirect, consequential, special, exemplary, or other damages arising therefrom.