KAJIAN EMPIRIKAL KE ATAS PELAPORAN PENYATA ALIRAN TUNAI DI MALAYSIA: SATU KAJIAN AWAL
Abstract
ABSTRACT
This study is a preliminary study about cash flow statement reportingin Malaysia. Random sampling technique was used in this study and
a total of 98 companies consisting of various industries were selected
out of 513 companies listed on the Main Board of the Kuala Lumpur
Stock Exchange (KLSE) until 20 July 2001. The annual report of the
sample companies were reviewed and the practice adopted by companies
listed on the KLSE was analysed. The study also identifies methods
commonly used in the reported cash flow from operating activities
and classification for items of interest, dividend, and income taxes.
The findings in the study found that reporting using the indirect method
is often used and for the practice of interest, dividend, and income taxes
classification are dependent on the nature and source of revenue and the
payment of these items.
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ABSTRAK
Kajian ini alah satu kajian awal tentang pelaporan penyata aliran tunai di Malaysia. Teknik persampelan secara rawak digunakan dalam kajian ini dan sebanyak 98 buah syarikat dipilih daripada 513 buah syarikat yang tersenarai di Papan Utama Bursa Saham Kuala Lumpur (BSKL) sehingga 20 Julai 2001 yang terdiri daripada pelbagai industry. Laporan tahunan sampel syarikat disemak dan digunakan untuk menganalisis praktis yang diamalkan oleh syarikat yang tersenarai di BSKL. Kajian ini turut mengenal pasti kaedah yang biasa digunakan dalam melaporkan aliran tunai daripada aktiviti kendalian dan amalan pengelasan bagi butiran faedah, dividend dan cukai pendapatan. Hasil penemuan dalam kajian mendapati bahawa pendedahan dengan menggunakan kaedah tidak langsung adalah kerap digunakan dan seterusnya, bagi amalan pengelasan untuk butiran faedah, dividen, dan cukai pendapatan pula adalah bergantung kepada sifat dan sumber penerimaan dan pembayaran item-item tersebut.
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