Ciri-ciri jawatankuasa audit dan tahap kepatuhan laporan kewangan koperasi di Kelantan

The rate of non-compliance to financial reporting timeliness and accounting standards among the cooperatives in Kelantan is considered high comparatively. As a result, there are some cooperatives which are unable to conduct their annual general meetings (AGM) due to the failure to provide the financ...

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Main Author:	Yusri Huzaimi, Mat Jusoh
Format:	Thesis
Language:	eng eng eng
Published:	2016
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/6320/1/depositpermission_s94826.pdf https://etd.uum.edu.my/6320/2/s94826_01.pdf https://etd.uum.edu.my/6320/3/s94826_02.pdf
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id	my-uum-etd.6320
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Tayib, Mahamad
topic	HF5601-5689 Accounting HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting HF5601-5689 Accounting Yusri Huzaimi, Mat Jusoh Ciri-ciri jawatankuasa audit dan tahap kepatuhan laporan kewangan koperasi di Kelantan
description	The rate of non-compliance to financial reporting timeliness and accounting standards among the cooperatives in Kelantan is considered high comparatively. As a result, there are some cooperatives which are unable to conduct their annual general meetings (AGM) due to the failure to provide the financial reports on time. In some cases, there are several cooperatives which manage to pay dividends, yet the process exceeds the stipulated time. Thus, this study is carried out to investigate the criteria of effective and efficient audit committee in fostering compliance towards financial reporting standards. The criteria of audit committee have been taken from the best practices prescribed by the Malaysian Code on Corporate Governance, 2012 to the audit committee in public listed companies. Those characteristics include competency, independence, diligence and composition. Competency is measured by expertise and experience; independence is based on the duration of appointment and diligence by frequency of meetings. As for the composition, it is based on the size of audit committee. This study aims to help the cooperatives in Kelantan to identify the effective and efficient criteria of audit committee. The data for this study was obtained from questionnaires for audit committee characteristics and secondary data for compliance levels. A total of 177 audit committee members completed the questionnaires and the data on compliance levels were obtained from 59 cooperatives. The result of the analysis reveals that experience, duration of appointment and the size of audit committee are the significant atributes which affect the compliance with timelineness and accounting standards. Among the limitations of this study are; it was carried out in Kelantan and the data of the compliance was collected for one year only.
format	Thesis
qualification_name	Doctor of Business Administration (DBA)
qualification_level	Doctorate
author	Yusri Huzaimi, Mat Jusoh
author_facet	Yusri Huzaimi, Mat Jusoh
author_sort	Yusri Huzaimi, Mat Jusoh
title	Ciri-ciri jawatankuasa audit dan tahap kepatuhan laporan kewangan koperasi di Kelantan
title_short	Ciri-ciri jawatankuasa audit dan tahap kepatuhan laporan kewangan koperasi di Kelantan
title_full	Ciri-ciri jawatankuasa audit dan tahap kepatuhan laporan kewangan koperasi di Kelantan
title_fullStr	Ciri-ciri jawatankuasa audit dan tahap kepatuhan laporan kewangan koperasi di Kelantan
title_full_unstemmed	Ciri-ciri jawatankuasa audit dan tahap kepatuhan laporan kewangan koperasi di Kelantan
title_sort	ciri-ciri jawatankuasa audit dan tahap kepatuhan laporan kewangan koperasi di kelantan
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2016
url	https://etd.uum.edu.my/6320/1/depositpermission_s94826.pdf https://etd.uum.edu.my/6320/2/s94826_01.pdf https://etd.uum.edu.my/6320/3/s94826_02.pdf
_version_	1747828058437451776
spelling	my-uum-etd.63202017-06-20T11:06:10Z Ciri-ciri jawatankuasa audit dan tahap kepatuhan laporan kewangan koperasi di Kelantan 2016 Yusri Huzaimi, Mat Jusoh Tayib, Mahamad Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5601-5689 Accounting HF5667 Professional Ethics. Auditors. The rate of non-compliance to financial reporting timeliness and accounting standards among the cooperatives in Kelantan is considered high comparatively. As a result, there are some cooperatives which are unable to conduct their annual general meetings (AGM) due to the failure to provide the financial reports on time. In some cases, there are several cooperatives which manage to pay dividends, yet the process exceeds the stipulated time. Thus, this study is carried out to investigate the criteria of effective and efficient audit committee in fostering compliance towards financial reporting standards. The criteria of audit committee have been taken from the best practices prescribed by the Malaysian Code on Corporate Governance, 2012 to the audit committee in public listed companies. Those characteristics include competency, independence, diligence and composition. Competency is measured by expertise and experience; independence is based on the duration of appointment and diligence by frequency of meetings. As for the composition, it is based on the size of audit committee. This study aims to help the cooperatives in Kelantan to identify the effective and efficient criteria of audit committee. The data for this study was obtained from questionnaires for audit committee characteristics and secondary data for compliance levels. A total of 177 audit committee members completed the questionnaires and the data on compliance levels were obtained from 59 cooperatives. 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