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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%)
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