PENDEDAHAN MAKLUMAT KEWANGAN MENERUSI INTERNET: PRAKTIS DAN HUBUNGANNYA DENGAN PENENTU SYARIKAT
Abstract
ABSTRACT
This study discusses the practice of internet financial statements reporting in the annual report of a listed company on Bursa Malaysia. The main objective of the study was to determine whether there is a relationship between disclosures of financial information over the internet with a decisive company. The sample of this study consists of 598 companies listed on the main board of Bursa Malaysia with year end of 31 December 2003. The study found a total of 357 companies (65.9%) have a web site while 259 companies (72.5%) disclose the financial information thus shows that there is an increasing number of companies disclosing financial information over the Internet in Malaysia. Subsequently, statistical tests performed showed that the size of the company, the company's profit and the type of industry are determinants which have positive relationships with internet financial disclosure practices for Bursa Malaysia main board listed companies.
ABSTRAK Â
Kajian ini membincangkan amalan pelaporan penyata kewangan menerusi internet dalam laporan tahunan syarikat yang tersenarai di Bursa Malaysia. Objektif utama kajian untuk melihat sama ada wujud hubungan di antara pendedahan maklumat kewangan menerusi internet dengan penentu syarikat. Sampel kajian ini terdiri daripada keseluruhan 598 buah syarikat yang tersenarai di Papan Utama Bursa Malaysia sehingga berakhir pada 31 Disember 2003. Hasil kajian mendapati sebanyak 357 buah (65.9%) syarikat mempunyai laman Web dengan 259 buah (72.5%) syarikat mendedahkan maklumat kewangan sekaligus menunjukkan bahawa terdapat peningkatan bilangan syarikat yang mendedahkan maklumat kewangan menerusi Internet di Malaysia. Seterusnya, melalui ujian statistik yang dilakukan menunjukkan bahawa saiz syarikat, keuntungan syarikat dan jenis industri adalah antara penentu yang mempunyai hubungan yang positif dengan amalan pendedahan maklumat kewangan menerusi internet bagi syarikat yang tersenarai di Papan Utama Bursa Malaysia.
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