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A Study on Disclosure for Business Zakat in Malaysia

Table 3:

No Questions Agree Ntrl Not Agree Mean SD
1 Business fully-owned by Muslims need to report zakat separately 92.4% 6% 1.6% 4.52 .734
2 Business that has Muslim ownership need to report zakat separately 90.1% 8.8% 1.1% 4.41 .744
3 Disclosure of ZPS is a good practice 76.8% 22.7% .6% 4.12 .769
4 Disclosure about ZPS can help shareholders pay off their business zakat 79.7% 18.1% 2.1% 4.20 .857
5 Separate disclosures of business zakat may increase the value of current financial reporting 87.4% 11.5% 1% 4.39 .755
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