Kualiti Pelaporan Maklumat Syarikat-syarikat di Bursa Saham Kuala Lumpur

Lily Marlina Ab. Manan, Takiah Mohd Iskandar

Abstract


Kajian ini meneliti kualiti pelaporan maklumat dalam laporan tahunan syarikat yang tersenarai di Bursa Saham Kuala Lumpur (BSKL). Objekrif kajian adalali untuk mengenalpasti ciri-ciri syarikat yang mempunyai hubungan dengan kualiti pelaporan maklumat. Kajian ini mengemukakan hipotesis bahawa kualiti pelaporan maklumat mempunyai hubungan dengan  struktur pemilikan, leveraj, keberuntungan dan jenis firma yang mengaudit syarikat. Teori agensi digunakan untuk menerangkan hubungan tersebut. Dalam kajian ini kualiti pelaporan ditentukan berlandaskan kriteria pelaporan yang baik oleh National Annual Corporate Report Award (NACRA). Hasil analisis regresi logistik mendapati dua ciri utama syarikat mempunyai hubungan yang signifikan dengan kualiti pelaporan maklumat iaitu leveraj dan keberuntungan. Penemuan ini menunjukkan bahawa pengurusan syarikat melaporkan maklumat dengan baik untuk menjaga pemiutang dan pelabur sebagai pihak utama yang berkepentingan dalam syarikat. Implikasi hasil kajian ini dan arah tuju penyelidikan masa hadapan turut dibincangkan.

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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