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ANALISIS Jilid 4, Bil. 1 Julai 1996

The Extent of Usage of Quantitative Techniques in Malaysian Business Firms
Ku Ruhana Ku Mahamud
Brigida M. Octovia
School of Information Technology
Universiti Utara Malaysia
Abstract Ɩ Full Text
A study was conducted to examine the extent of usage of quantitative techniques and the adequacy of computers as support tools in Malaysian business firms. Results indicate that 98% of the respondents used one or more quantitative techniques. These techniques are used in a broad array of functional areas. Lack of knowledge and familiarity among top management personnel we the most common reasons for low use. Findings of this study are related to comparable surveys in the United States and Hong Kong.

Attitudes of Police Personnel Towards Their Job
Salma lshak & Mohd Makzan Musa
School of Social Development
Universiti Utara Malaysia
Abstract Ɩ Full Text
The objective of the study was to examine work attitudes among police personnel and its relationship with selected demographic variables, personal characteristics, and work-related factors. A sample consisting of 182 police personnel from 4 police headquarters in Wilayah Persekutuan responded to the questionnaire. Results revealed that, in general, police personnel in this study showed a fairly positive attitude towards their job, a positive perception of the support and concern from the police force, and were generally not under great mental strain. Significant positive correlations were obtained for age, personal well-being, length of service, and perception of support from the police force with work satisfaction. Significant differences were also observed for work satisfaction on the basis of their rank, and the police station as well as the division where they were attached at the time of the study.

The Pricing of Audit Services: Evidence from The Kuala Lumpur Stock Exchange (KLSE) Listed Companies
Ayoib Che Ahrnad & Chek Derashid
School of Accounting
Universiti Utara Malaysia
Abstract Ɩ Full Text
In practice, audit fees are determined based on agreement, negotiation and consensus between auditee and auditor. With the exception of the Malaysian Institute of Accountants' schedule for determining minimum audit fees, no specific guideline has been issued either by the Malaysian government or other accounting bodies. This study examined the explanatory power of previously identified factors that could influence the pricing of audit services in the Malaysian setting. The factors examined included the size of company (measured either by total assets or turnover), complexity of company (measured by the number of the companies in the same group, i.e., holding, as well as subsidiaries), profitability, liquidity and leverage of auditees, audit opinion, size and location of the auditors, audit season, audit delay, and classification of the industries in which the auditees operate. Consistent with previous studies, the size and complexity of the audited companies were found to be the major determinants of audit fees.

Pihak Berkuasa Tempatan di Malaysia: Pengurusan dan Masalah
Mahamad Tayib
Sekolah Perakaunan
Universiti Utara Malaysia
Abstrak Ɩ Full Text
Penglibatan dan komitmen semua ahli organisasi adalah kunci kejayaan pengurusan. Penemuan kajian ini amat jelas menunjukkan bahawa Pihak Berkuasa Tempatan (PBT) kurang mendapat kerjasama daripada semua peringkat dalaman dan luaran. PBT ternyata gaga1 menguasai aset kemanusiaan (human assets) yang penting kerana tiadanya ikrar-janji daripada semua peringkat dalam pengurusan organisasi. Faktor inilah dilihat sebagai punca utama mengapa penyelesaian masalah dalaman tidak terlerai.

Interactive Effects of Organizational Structure and Performance Evaluation Styles on Job-Related Tension and Performance
Shamsul Nahar Abdullah
School of Accounting,
Universiti Utara Malaysia.
Abstract Ɩ Full Text
Previously conflicting results of Hopwood (1972) and Otley (1978) have provided exciting research opportunities in the area of management accounting systems. A number of subsequent research projects have attempted to offer possible explanations by in traducing either intervening or moderating variables. Like previous research, this study also attempted to reconcile the conflicting findings by introducing a moderating variable: organizational structure. The study followed the argument of Otley (1980) who suggested that organizational structure may have an important impact on the way in which an accounting system functions. It was hypothesized that high (low) emphasis on the budgets would be congruent in a situation of low (high) degree of decentralization. A sample consisting of middle-level managers from 139 companies listed on the Kuala Lumpur Stock Exchange was selected for data collection purposes. The findings, however, failed to confirm the presence of interactive effects of organizational structure and performance evaluation styles on job performance and job related tension. This was attributed to the poor response rate.

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