Keseragaman Penggunaan Istilah-Istilah Perakaunan dalam Laporan Tahunan Korporat di Malaysia

Authors

  • Azhar Abdul Rahman Fakulti Perakaunan Universiti Utara Malaysia, Malaysia
  • Mohd Herry Mohd Nasir Fakulti Perakaunan Universiti Utara Malaysia, Malaysia
  • Shahifol Arbi Ismail Fakulti Perakaunan Universiti Utara Malaysia, Malaysia

DOI:

https://doi.org/10.32890/ijms2006.13.2.7

Abstract

Kajian ini melihat amalan, keseragaman dan penggunaan istilah-isfilah perakaunan dalam laporan tahunan Bahasa Melayu di kalangan syarikat-syarikat di Malaysia. Sebanyak 91 laporan tahunan diambil sebagai sampel. Kajian ini melihat istilah-istilah untuk 20 item yang terdapat dalam lembaran imbangan. Ujian kekerapan, 'Chi-square' dan 'Kruskal Wallis' digunakan untuk menganalisis data. Dapatan kajian ini menunjukkan bahawa 15 daripada istilah-istilah tersebut adalah selaras dengan istilah-istilah Bahasa Melayu yang dicadangkan oleh Lembaga Piawaian Perakaunan Malaysia (Malaysian Accounting Standards Board-MASB). Kajian juga mendapati wujudnya keseragaman dalam penggunaan 14 daripada istilah-istilah tersebut dalam pelbagai industri. Kajian ini adalah penting kerana ia merupakan perintis kepada kajian-kajian lanjutan mengenai penggunaan Bahasa Melayu dalam laporan kewangan.

 

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Published

06-12-2006

Issue

Vol. 13 No. 2 (2006): International Journal of Management Studies (IJMS) Vol. 13, No. 2 December 2006

Section

Articles

Research impact

Harvested 2026-09-08
2 citations, from OpenAlex — the highest of the sources checked

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Identifiers DOI 10.32890/ijms2006.13.2.7 OpenAlex W72582850