Dimensi Pelaporan Kewangan Menerusi Internet

Authors

  • Mohd Noor Azli Ali Khan Fakulti Pengurusan dan Pembangunan Sumber Manusia Universiti Teknologi Malaysia, Malaysia
  • Noor Azizi Ismail College of Business Universiti Utara Malaysia, Malaysia

DOI:

https://doi.org/10.32890/ijms2009.16.1.4

Keywords:

Dimensi, indeks pelaporan dan pelaporan kewangan menerusi internet

Abstract

Revolusi penggunaan internet menyediakan pengurusan korporat dengan kaedah yang unik bagi komunikasi maklumat korporat, termasuk maklumat kewangan, terus kepada para pelabur, bakal pelabur dan para pemegang saham. Konsisten dengan kemajuan internet sebagai alat komunikasi yang murah tetapi berpengaruh, pendedahan maklumat kewangan menerusi internet menjadi subjek kajian yang semakin popular. Banyak kajian telah dij alankan terhadap keberkesanan, kaedah dan kualiti Pelaporan Kewangan Menerusi Internet (PKMI) sepanjang dekad yang lalu. Bagaimanapun, kebanyakan kajian awal PKMI ini lebih bersifat deskriptif dan penerokaan. Justeru, kajian tersebut tidak mampu menerangkan item yang dapat mewakili tahap PKMI. Walaupun kebanyakan kajian mengakui kebenaran bahawa proksi yang bersesuaian seperti indeks pelaporan boleh digunakan bagi pemahaman mendalam mengenai kecanggihan maklumat yang dilaporkan oleh syarikat, namun masih sedikit usaha yang dilakukan untuk membina indeks tersebut. Daripada kajian yang sedikit ini, penggunaan dimensi bagi mewakili PKMI tidak konsisten dalam kalangan penyelidik. Perbezaan ini menyumbang kepada perbezaan dapatan kajian dan seterusnya gagal menerangkan dengan jelas faktor yang mempengaruhi tingkah laku PKMI. Oleh itu, artikel ini membincangkan isu berkaitan indeks pelaporan melalui sorotan literatur secara komprehensif dan kemudiannya mencadangkan dimensi yang bersesuaian bagi indeks pelaporan untuk mewakili PKMI.

 

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Published

30-06-2009

Issue

Vol. 16 No. 1 (2009): International Journal of Management Studies (IJMS) Vol. 16, No. 1 June 2009

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Identifiers DOI 10.32890/ijms2009.16.1.4

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