Analisis terhadap Faktor-Faktor yang Mempengaruhi Penghindaran Pelaporan Kinerja pada Perusahaan yang terdaftar di Bursa Efek Malaysia

Abstract

Comprehensive income reporting is a form of performance reporting that broadly used by several of researches to determine a firm’s performance. Traditionally location for reporting this comprehensive income, it does not matter where firms report comprehensive income. But standard-setters believe that the location of comprehensive income does matters. Based on survey, this research identify two factors-equity-based incentives and concerns over job security that help explain why most firms do not follow policymakers’ preference to report comprehensive income in a performance statement.

This research uses 3135 firms listed in Malaysian Stock Exchanges (KLSE), which are selected by using purposive sampling method. Those selected firms announced their financial statement during 2007 until 2011.

Data used in this research are secondary data that sourced from the annual financial report for the

companies in Malaysian Stock Exchange. The statistic method used to test on the research hypothesis is binary

logistic regression method. Independent variables in this research are equity incentive and job security with control variables of others comprehensive income, volatility, leverage, size and auditor while the dependent variables are avoids performance reporting.

Based on the result of the research, those selected samples and qualified the selected criteria are 3049 samples. The results of the research showed that equity incentive and job security does not significant influence to avoid performance reporting. Additional analyze of the research showed that control variables of volatility and size have significant influence to avoids performance reporting, while the others control variables do not have significant influence.