Amalan penggunaan Bahasa Melayu dalam laporan tahunan syarikat di Malaysia
The purpose of this study is to examine the use of Malay language in annual reports through company website by listed companies on Main Market Bursa Malaysia. This study was conducted according to the Financial Reporting Standards (FRS) 101 for the Presentation of Financial Statements. The observati...
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| Format: | Article |
| Language: | English |
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Penerbit UTM Press
2012
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| Online Access: | http://eprints.utm.my/31638/2/MohdNoorAzli2012_AmalanPenggunaanBahasaMelayudalamLaporan.pdf |
| _version_ | 1796856893513138176 |
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| author | Ali Khan, Mohd. Noor Azli Mohd. Zaini, Shatira |
| author_facet | Ali Khan, Mohd. Noor Azli Mohd. Zaini, Shatira |
| author_sort | Ali Khan, Mohd. Noor Azli |
| collection | ePrints |
| description | The purpose of this study is to examine the use of Malay language in annual reports through company website by listed companies on Main Market Bursa Malaysia. This study was conducted according to the Financial Reporting Standards (FRS) 101 for the Presentation of Financial Statements. The observation was made on the companies for the duration of 10 years, from 2001 to 2010. A total of 234 samples of the population of companies listed in Bursa Malaysia which is of 844 companies in 2010. All samples must have a complete financial data from year 2001 until 2010 and also use Malay language in the annual report. The study found that 4.19 percent (2001), 3.74 percent (2002), 3.43 percent (2003), 3.11 percent (2004), 2.84 percent (2005), 1.78 percent (2006), 1.62 percent (2007), 2.34 percent (2008), 2.13percent (2009) and 1.90 percent (2010) companies have download an annual report using the Malay language in the company’s corporate website. This study also revealed that the level of Malay language for reporting financial information and business is lower among companies listed in Main Market Bursa Malaysia. This study is important as a continuation of further studies related to presentation of financial statement and the use of Malay language as the medium of information delivery. |
| first_indexed | 2024-03-05T18:49:38Z |
| format | Article |
| id | utm.eprints-31638 |
| institution | Universiti Teknologi Malaysia - ePrints |
| language | English |
| last_indexed | 2024-03-05T18:49:38Z |
| publishDate | 2012 |
| publisher | Penerbit UTM Press |
| record_format | dspace |
| spelling | utm.eprints-316382017-11-01T04:17:13Z http://eprints.utm.my/31638/ Amalan penggunaan Bahasa Melayu dalam laporan tahunan syarikat di Malaysia Ali Khan, Mohd. Noor Azli Mohd. Zaini, Shatira P Philology. Linguistics The purpose of this study is to examine the use of Malay language in annual reports through company website by listed companies on Main Market Bursa Malaysia. This study was conducted according to the Financial Reporting Standards (FRS) 101 for the Presentation of Financial Statements. The observation was made on the companies for the duration of 10 years, from 2001 to 2010. A total of 234 samples of the population of companies listed in Bursa Malaysia which is of 844 companies in 2010. All samples must have a complete financial data from year 2001 until 2010 and also use Malay language in the annual report. The study found that 4.19 percent (2001), 3.74 percent (2002), 3.43 percent (2003), 3.11 percent (2004), 2.84 percent (2005), 1.78 percent (2006), 1.62 percent (2007), 2.34 percent (2008), 2.13percent (2009) and 1.90 percent (2010) companies have download an annual report using the Malay language in the company’s corporate website. This study also revealed that the level of Malay language for reporting financial information and business is lower among companies listed in Main Market Bursa Malaysia. This study is important as a continuation of further studies related to presentation of financial statement and the use of Malay language as the medium of information delivery. Penerbit UTM Press 2012 Article PeerReviewed application/pdf en http://eprints.utm.my/31638/2/MohdNoorAzli2012_AmalanPenggunaanBahasaMelayudalamLaporan.pdf Ali Khan, Mohd. Noor Azli and Mohd. Zaini, Shatira (2012) Amalan penggunaan Bahasa Melayu dalam laporan tahunan syarikat di Malaysia. Jurnal Teknologi (Social Sciences), 59 . pp. 125-134. ISSN 2180-3722 (Electronic) ; 0127-9696 (Print) http://www.penerbit.utm.my/cgi-bin/bi/jt/index.cgi?id=socsci |
| spellingShingle | P Philology. Linguistics Ali Khan, Mohd. Noor Azli Mohd. Zaini, Shatira Amalan penggunaan Bahasa Melayu dalam laporan tahunan syarikat di Malaysia |
| title | Amalan penggunaan Bahasa Melayu dalam laporan tahunan syarikat di Malaysia |
| title_full | Amalan penggunaan Bahasa Melayu dalam laporan tahunan syarikat di Malaysia |
| title_fullStr | Amalan penggunaan Bahasa Melayu dalam laporan tahunan syarikat di Malaysia |
| title_full_unstemmed | Amalan penggunaan Bahasa Melayu dalam laporan tahunan syarikat di Malaysia |
| title_short | Amalan penggunaan Bahasa Melayu dalam laporan tahunan syarikat di Malaysia |
| title_sort | amalan penggunaan bahasa melayu dalam laporan tahunan syarikat di malaysia |
| topic | P Philology. Linguistics |
| url | http://eprints.utm.my/31638/2/MohdNoorAzli2012_AmalanPenggunaanBahasaMelayudalamLaporan.pdf |
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