Pengurusan Perolehan: Peranan Kualiti Audit dan Urus Tadbir Korporat

Authors

  • Nor Haiza Abd Aziz Sektor Audit Kerajaan Persekutuan Jabatan Audit Negara, Malaysia
  • Takiah Mohd. Iskandar Fakulti Ekonomi dan Perniagaan Universiti Kebangsaan Malaysia, Malaysia
  • Norman Mohd Saleh Fakulti Ekonomi dan Perniagaan Universiti Kebangsaan Malaysia, Malaysia

DOI:

https://doi.org/10.32890/ijms2006.13.9

Keywords:

Lembaga Pengarah Jawatankuasa Audit, Pemilikan ekuiti pengurusan, Kualiti Audit, Akruan Boleh Pilih

Abstract

Kajian ini meneliti beberapa ciri tadbir urus korporat termasuk kebebasan lembaga pengarah, kemahiran pengetahuan perakaunan jawatankuasa audit, pemilikan ekuiti pengurusan dan hubungannya dengan pengurusan perolehan. Kajian juga turut melihat peranan kualiti audit sebagai pembolehubah tidak bersandar dan pemboleh ubah penyederhana. Sampel kajian terdiri daripada 812 buah syarikat bagi tahun 2001 dan 868 buah syarikat tahun 2002 yang tersenarai di Papan Utama dan Papan Kedua Bursa Malaysia. Dalam kajian ini, akruan boleh pilih merupakan pemboleh ubah bersandar. Teori agensi digunakan untuk menerangkan hubungan di antara pemboleh ubah kajian. Hasil kajian mendapati kebebasan lembaga pengarah mempunyai hubungan negatif yang signifikan dengan akruan boleh pilih. Hasil kajian ini juga menunjukkan hubungan negatif yang signifikan di antara kemahiran pengetahuan perakaunan jawatankuasa audit dan akruan boleh pilih. Penemuan ini menunjukkan kebebasan lembaga pengarah dan kemahiran pengetahuan perakaunan jawatankuasa audit merupakan faktor penting dalam membataskan kejadian pengurusan perolehan. Hasil analisis regrasi mendapati hubungan negatif yang signifikan di antara kualiti audit dengan akruan boleh pilih. Penemuan ini adalah konsisten dengan teori yang menjelaskan pengauditan berkualiti tinggi dapat mengurangkan kos agensi yang wujud kesan daripada pemisahan di antara pemilikan dan pengurusan syarikat. Hasil kajian ini menjelaskan bahawa mekanisma dalaman dan luaran tadbir urus korporat adalah sama penting bagi memperkukuhkan pengawalan sesebuah syarikat.

 

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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/ijms2006.13.9 OpenAlex W7033155352