Factors affecting sustainability reporting in Malaysian local authorities website

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dc.contributor.authorIsmail, Zuhri
dc.date.accessioned2014-11-11T01:25:59Z
dc.date.available2014-11-11T01:25:59Z
dc.date.issued2012
dc.descriptionMasteren_US
dc.description.abstractGenerally, the objective of this study is to determine the factors that influence the sustainability reporting in Local Authorities website. Sustainability reporting is an important instrument in enhancing the image and serves to disclose the efficiency, accountability and transparency of the delivery system of Local Authorities in Malaysia. The respondents are 98 Local Authorities across the state in Peninsular Malaysia including the Federal Territory of Kuala Lumpur. Data were analyzed with SPSS software through three tests that are descriptive test, Multivariate Regression test and Pearson Correlation on three types of models. The first model; is to determine the direct relationship between the independent variables (vision/ mission statement, category of Local Authorities, star rating system, Local Agenda 21) and dependent variable (sustainability reporting in Local Authorities websites). The second models; is to study the role of moderating variable (household broadband penetration) on the relationship between independent variables and dependent variable. Meanwhile, third model; is the model with control variables, namely jurisdiction of Local Authorities by state. Based on the results on the three models, found that only category of Local Authorities consistently has a significant relationship with dependent variable. Moderating variable has no role on the relationship between independent variables and dependent variable. It has proved the findings of previous studies. The findings of this study are able to contribute a good practice particularly the preparation of strategic plans for sustainable development by Local Authorities.en_US
dc.identifier.urihttp://hdl.handle.net/123456789/409
dc.language.isoenen_US
dc.subjectBusiness administrationen_US
dc.subjectSustainability reportingen_US
dc.subjectLocal authorities websiteen_US
dc.titleFactors affecting sustainability reporting in Malaysian local authorities websiteen_US
dc.typeThesisen_US
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