Disclosures And Transparency Amongst Small-Medium-Enterprises: A Comparative Study Between Malaysia And Indonesia
Table 5:
Indonesia | D & T Grades (%) | Malaysia |
None | First Grade - Excellent Disclosure(91-100)% | None |
TOTL (87%)ELSA (87%) | Second Grade - Very Good Disclosure(81-90)% | None |
SMSM (80%)ACES (79%)ROTI (72%) | Third Grade - Good Disclosure(71-80)% | None |
MTDL (70%)SILO (68%)SIDO (67%)NRCA (67%)CSAP (65%)LINK (61%) | Fourth Grade - Satisfactory Disclosure(61-70)% | 0069 (62%)0127 (61%) |
ARNA (60%)BISI (59%) | Fifth Grade - Poorly Disclosure(< 60%) | 0098 (56%)SALUTE (56%)0107 (49%)0108 (49%)0010 (48%)0023 (46%)0018 (37%) |