PERBANDINGAN ELECTRONIC DISCLOSURE ANTARA INDEX SYARIAH SEKTOR RIIL DI BURSA EFEK INDONESIA ( BEI ) DAN KUALA LUMPUR STOCK EXCHANGE ( KLSE )

ABSTRACT

Rizki Muti Agustiani
Fakultas Ekonomi, Universitas Gunadarma
mutie@student.gunadarma.ac.id
rizkimuti@gmail.com


The aims of the research to analyze the electronic disclosure annual report 2005 - 2009 and listed on BEI and KLSE. Unit of analysis is the annual report 11 issuers in BEI and 117 in the KLSE for the real sector sharia compliant. Qualitative descriptive analysis data and verification with two-sample indpendent T-test.
Results from data processing, can be found in the annual report for Indonesia nearly all the items have a high index value. While those with the lowest index value is information on research and development. For Malaysia, which has the highest index value among others Information AGM, corporate information, a chairman's statement, directors remuneration, and internal audit. While those with the lowest index value is a managing director's statement. For the year 2005-2009 there are significant differences between companies in BEI and the KLSE.
Keywords: Disclosure, Index, Annual Report