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Disclosures And Transparency Amongst Small-Medium-Enterprises: A Comparative Study Between Malaysia And Indonesia

Table 4:

No Disclosure and Transparency (D&T) Items Indonesia SMEs Malaysia SMEs
Total Avg. Score % Total Avg. Score %
I Transparent ownership structure (5 items) 3.19 64% 3.56 71%
II Quality of Annual Report (12 items) 9.23 77% 6.72 56%
III Disclosure of related party transactions (RPT) - 3 items 2.15 72% 0.39 13%
IV Directors and commissioners dealings in shares of the company (1 item) 0.00 0% 0.00 0%
V External Auditor and Auditor Report (3 items) 0.38 13% 1.00 33%
VI Medium of communications (4 items) 3.15 79% 2.67 67%
VII Timely filing/release of annual/financial reports (3 items) 3.00 100% 2.33 78%
VIII Company website (9 items) 7.00 78% 3.78 42%
IX Investor relations (1 item) 0.92 92% 0.67 67%
  TOTAL SCORES 29.04 71% 21.11 51%
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