Penyataan Semula Penyata Kewangan di Kalangan Syarikat-Syarikat Tersenarai di Malaysia
Restatement of Financial Statements among Listed Companies in Malaysia

Journal of Advanced Research in Business and Management Studies
Volume 15, No. 1, June 2019, Pages 14-22

Faisol Elham1,*, Noriah Che Adam1, Nor Asma Lode1

1 Pusat Pengajian Perakaunan Tunku Puteri Intan Safinaz, Kolej Perniagaan, Universiti Utara Malaysia, 06010 Sintok, Kedah, Malaysia
*Corresponding author: faisol@uum.edu.my

Cite this article
MLA
Faisol, Elham, et al. "Penyataan Semula Penyata Kewangan di Kalangan Syarikat-Syarikat Tersenarai di Malaysia." Journal of Advanced Research in Business and Management Studies 15.1 (2019): 14-22.
APA

Faisol, E., Noriah, C. A., & Nor Asma, L.(2019). Penyataan Semula Penyata Kewangan di Kalangan Syarikat-Syarikat Tersenarai di Malaysia. Journal of Advanced Research in Business and Management Studies, 15(1), 14-22.
Chicago
Faisol Elham, Noriah Che Adam, and Nor Asma Lode."Penyataan Semula Penyata Kewangan di Kalangan Syarikat-Syarikat Tersenarai di Malaysia." Journal of Advanced Research in Business and Management Studies. 15, no. 1 (2019): 14-22.
Harvard
Faisol, E., Noriah, C.A., and Nor Asma, L., 2019. Penyataan Semula Penyata Kewangan di Kalangan Syarikat-Syarikat Tersenarai di Malaysia. Journal of Advanced Research in Business and Management Studies 15(1), pp. 14-22.
Vancouver

Faisol E, Noriah CA, Nor Asma L. Penyataan Semula Penyata Kewangan di Kalangan Syarikat-Syarikat Tersenarai di Malaysia. Journal of Advanced Research in Business and Management Studies. 2019;15(1): 14-22.

KEYWORDS

Penyataan semula; pelaporan kewangan; Malaysia
Restatement; financial reporting; Malaysia

ABSTRACT

Kajian ini memeriksa pola dan jenis-jenis penyataan semula penyata kewangan dalam kalangan syarikat tersenarai di Bursa Malaysia untuk tempoh dari tahun 2013 hingga 2015. Populasi data adalah semua syarikat yang tersenarai kecuali syarikat kewangan. Syarikat yang terlibat dengan penyataan semula dikenalpasti dengan menggunakan Datastream dan seterusnya laporan tahunan syarikat yang terlibat diteliti bagi mengenalpasti jenis penyataan semula tersebut. Kajian ini mendapati sebanyak 160 syarikat telah menyatakan semula penyata kewangan dalam tempoh tersebut. Syarikat dalam sektor perdagangan dan perkhidmatan paling banyak terlibat dengan penyataan semula penyata kewangan, diikuti syarikat dalam sektor barangan industri. Dapatan juga menunjukkan pengkelasan semula adalah jenis penyataan semula penyata kewangan yang paling tinggi berbanding jenis-jenis yang lain.
The study examines patterns and types of restatement of financial statements among listed companies in Bursa Malaysia for the period from 2013 to 2015. The population is all listed companies except finance companies. The companies involved with the restatement are identified by using Datastream and subsequently their annual reports are reviewed to identify the type of restatement. This study finds that 160 companies have restated their financial statements during the period. Financial restatements are highly involved by companies in the trade and service sector, followed by companies in the industrial products sector. The findings also show that the reclassification is the highest type of restatement.

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