Faktor-faktor penentu tahap kualiti pelaporan kewangan tahunan koperasi di Malaysia

The main focus of the National Cooperative Policy 2011-2020 is to ensure that the Malaysian cooperatives comply with its cooperative legislation. This study aims to determine the level of quality of annual financial reporting issued by the cooperative sector in Malaysia. Another objective of this st...

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Main Author:	Rusman, Ghani
Format:	Thesis
Language:	eng eng
Published:	2018
Subjects:	HD2709-2930.7 Corporations HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/7795/1/Depositpermission_s93408.pdf https://etd.uum.edu.my/7795/2/s93408_01.pdf
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id	my-uum-etd.7795
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Yahya, Mohd. Azlan
topic	HD2709-2930.7 Corporations HF5601-5689 Accounting
spellingShingle	HD2709-2930.7 Corporations HF5601-5689 Accounting Rusman, Ghani Faktor-faktor penentu tahap kualiti pelaporan kewangan tahunan koperasi di Malaysia
description	The main focus of the National Cooperative Policy 2011-2020 is to ensure that the Malaysian cooperatives comply with its cooperative legislation. This study aims to determine the level of quality of annual financial reporting issued by the cooperative sector in Malaysia. Another objective of this study is to test the relationship between the characteristics of cooperatives, and its governance with the level of quality of financial reporting. The moderator variable, industry expertise was introduced to test the relationship between academic qualifications of account officers and the level of quality of financial reporting. The level of quality of financial reporting is measured using unweighted index of mandatory and voluntary information disclosure. The independent variables of cooperative characteristics tested were size, profit ratio, leverage, business type, age and year of the study, while governance variables were the board size, board members’ gender, treasurer's academic qualifications, treasurer profession and account officer’s academic qualification. The data of the study were collected through cooperative annual reports and questionaires. A total of one hundred twenty annual reports for the years 2010 and 2014 were observed. The data was analysed using multivariate regression. The results showed that the average level of financial reporting quality achieved is satisfactory. The results showed that profitability, business types and years of study had significant relationships with the level of financial reporting quality at ninety five percent confidence level. Meanwhile, cooperative size variable was significantly associated at the ninety percent confidence level. However, the results of moderating factor of the industry's expertise is not significant. The contribution of this study is to develop mandatory information disclosure level index for cooperatives in Malaysia. The index is important for measuring mandatory reporting quality among them.
format	Thesis
qualification_name	Ph.D.
qualification_level	Doctorate
author	Rusman, Ghani
author_facet	Rusman, Ghani
author_sort	Rusman, Ghani
title	Faktor-faktor penentu tahap kualiti pelaporan kewangan tahunan koperasi di Malaysia
title_short	Faktor-faktor penentu tahap kualiti pelaporan kewangan tahunan koperasi di Malaysia
title_full	Faktor-faktor penentu tahap kualiti pelaporan kewangan tahunan koperasi di Malaysia
title_fullStr	Faktor-faktor penentu tahap kualiti pelaporan kewangan tahunan koperasi di Malaysia
title_full_unstemmed	Faktor-faktor penentu tahap kualiti pelaporan kewangan tahunan koperasi di Malaysia
title_sort	faktor-faktor penentu tahap kualiti pelaporan kewangan tahunan koperasi di malaysia
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2018
url	https://etd.uum.edu.my/7795/1/Depositpermission_s93408.pdf https://etd.uum.edu.my/7795/2/s93408_01.pdf
_version_	1747828265935962112
spelling	my-uum-etd.77952021-08-11T06:58:59Z Faktor-faktor penentu tahap kualiti pelaporan kewangan tahunan koperasi di Malaysia 2018 Rusman, Ghani Yahya, Mohd. Azlan Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HD2709-2930.7 Corporations HF5601-5689 Accounting The main focus of the National Cooperative Policy 2011-2020 is to ensure that the Malaysian cooperatives comply with its cooperative legislation. This study aims to determine the level of quality of annual financial reporting issued by the cooperative sector in Malaysia. Another objective of this study is to test the relationship between the characteristics of cooperatives, and its governance with the level of quality of financial reporting. The moderator variable, industry expertise was introduced to test the relationship between academic qualifications of account officers and the level of quality of financial reporting. The level of quality of financial reporting is measured using unweighted index of mandatory and voluntary information disclosure. The independent variables of cooperative characteristics tested were size, profit ratio, leverage, business type, age and year of the study, while governance variables were the board size, board members’ gender, treasurer's academic qualifications, treasurer profession and account officer’s academic qualification. The data of the study were collected through cooperative annual reports and questionaires. A total of one hundred twenty annual reports for the years 2010 and 2014 were observed. The data was analysed using multivariate regression. The results showed that the average level of financial reporting quality achieved is satisfactory. The results showed that profitability, business types and years of study had significant relationships with the level of financial reporting quality at ninety five percent confidence level. Meanwhile, cooperative size variable was significantly associated at the ninety percent confidence level. However, the results of moderating factor of the industry's expertise is not significant. The contribution of this study is to develop mandatory information disclosure level index for cooperatives in Malaysia. The index is important for measuring mandatory reporting quality among them. 2018 Thesis https://etd.uum.edu.my/7795/ https://etd.uum.edu.my/7795/1/Depositpermission_s93408.pdf text eng public https://etd.uum.edu.my/7795/2/s93408_01.pdf text eng public https://sierra.uum.edu.my/record=b1698969~S1 Ph.D. doctoral Universiti Utara Malaysia AARF, A. A. R. F. (1990). Objective of General Purpose Financial Reporting by Australian Accounting Research Foundation (Vol. 2). Australian Accounting Research Foundation. AASB, A. A. S. B. (2004). Framework for the Preparation and Presentation of Financial Statements. 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