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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:English
English
English
Published: 2016
Subjects:
HF5601-5689 Accounting
HF5667 Professional Ethics. Auditors.
Online Access:http://etd.uum.edu.my/6320/1/depositpermission_s94826.pdf
http://etd.uum.edu.my/6320/2/s94826_01.pdf
http://etd.uum.edu.my/6320/3/s94826_02.pdf
http://etd.uum.edu.my/6320/
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spelling my.uum.etd.63202017-06-20T11:06:10Z http://etd.uum.edu.my/6320/ Ciri-ciri jawatankuasa audit dan tahap kepatuhan laporan kewangan koperasi di Kelantan Yusri Huzaimi, Mat Jusoh 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. 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. 2016 Thesis NonPeerReviewed text en http://etd.uum.edu.my/6320/1/depositpermission_s94826.pdf text en http://etd.uum.edu.my/6320/2/s94826_01.pdf text en http://etd.uum.edu.my/6320/3/s94826_02.pdf Yusri Huzaimi, Mat Jusoh (2016) Ciri-ciri jawatankuasa audit dan tahap kepatuhan laporan kewangan koperasi di Kelantan. DBA thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
English
topic HF5601-5689 Accounting
HF5667 Professional Ethics. Auditors.
spellingShingle HF5601-5689 Accounting
HF5667 Professional Ethics. Auditors.
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
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
publishDate 2016
url http://etd.uum.edu.my/6320/1/depositpermission_s94826.pdf
http://etd.uum.edu.my/6320/2/s94826_01.pdf
http://etd.uum.edu.my/6320/3/s94826_02.pdf
http://etd.uum.edu.my/6320/
_version_ 1644277516183011328
score 13.211869

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