Amalan penggunaan Bahasa Melayu dalam laporan tahunan syarikat di Malaysia

Abstract

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.