Pandangan pelajar universiti terhadap pelaporan kewangan menerusi internet

Abstract

The present study seeks to investigate empirically the perceptions of users of financial statement (especially university students) on the various aspects of internet financial reporting (IFR). Further, this paper examines the factors that influence companies in Malaysia to engage in IFR. Perceptions of advantages and disadvantages in using this new technology for financial reporting were also examined. The perceptions of users of financial statement were solicited using a survey mailed questionnaire. The findings of this study suggested six main factors that companies to engage in IFR: enhance corporate image, company teller with the technology development, competitors in the industry, stability and improvement in share prices, receive government support, and obligations to community. The findings also revealed that three factors that inhibit firms from engaging in IFR are: required expertise from the company, need to keep information updated to be of use, and concern over security of information. Another important result revealed that increased information and analysis, navigational ease, and global reach and mass communication as the most three important advantages from financial reporting on the internet. Moreover, security problems are the disadvantages of placing financial information on the internet. The evidence on Malaysia is relevant to other emerging capital markets. Finally, the implication of research findings and future research will also be discussed.