Faktor Penentu Pelaporan Maklumat Penyelidikan dan Pembangunan (R&D) di Malaysia

Authors

  • Fathyah Hashim Sekolah Pengurusan Universiti Sains Malaysia, Malaysia
  • Romlah Jaffar Fakulti Ekonomi dan Pengurusan Universiti Kebangsaan Malaysia, Malaysia

DOI:

https://doi.org/10.32890/ijms2006.13.6

Abstract

Maklumat mengenai aktiviti penyelidikan dan pembangunan (R&D) syarikat adalah antara maklumat terpenting yang perlu diketahui oleh para pelabur terutama bagi syarikat yang terlibat dalam industri berteknologi tinggi. Kajian ini mendalami amalan pelaporan maklumat R&D dalam laporan tahunan syarikat yang tersenarai di Papan Utama Bursa Saham Kuala Lumpur (BSKL) untuk tahun 2002. Secara spesifiknya kajian ini meneliti tahap pelaporan maklumat dan faktor-faktor yang mempengaruhi tahap pelaporannya. Sebanyak 87 daripada 314 buah syarikat yang tersenarai dalam industri teknologi, barangan pengguna, barangan industri serta perdagangan dan perkhidmatan telah dipilih sebagai sampel kajian. Analisis statistik varian (ANOVA) telah digunakan untuk menguji data kajian. Hasil kajian mendapati tahap pelaporan maklumat ini masih terlalu rendah. Pemboleh ubah saiz dan struktur modal syarikat didapati mempengaruhi tahap pelaporan maklumat R&D manakala operasi antarabangsa dan jenis industri didapati tidak dapat mempengaruhi tahap pelaporan maklumatnya. Dapatan kajian ini membawa implikasi bahawa syarikat perniagaan perlu memberi perhatian yang serius mengenai pelaporan maklumat pada masa hadapan kerana ia adalah antara maklumat terpenting yang digunakan oleh pelabur untuk membuat keputusan pelaburan.

 

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Published

28-09-2006

Issue

Vol. 13 (2006): International Journal of Management Studies (IJMS) Vol. 13, Special Issue, September 2006

Section

Articles

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Harvested 2026-09-08
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Identifiers DOI 10.32890/ijms2006.13.6 OpenAlex W7208777120