Advancing SDG No 16 via Corporate Governance Disclosure: Evidence from Indonesian and Malaysian Fintech Companies’ Websites

Round 1

Reviewer 1 Report

I think that this article deals with an interesting topic. However, I do believe that (in some parts), by considering certain gaps and dispelling some existing issues, the research could result in higher quality as what is presented. To do so, the following comments and recommendations are provided:

 

1. I do believe that the structure of the paper needs to be summarized and re-report. I strongly suggest that subsections (1.1 to 1.7) be summarized and report as a section (2. Literature review).

 

2. Section (2. Materials and Methods) should be reported as a (3. Methodology).

 

3. Section (3. Results) should be as a (4. Analysis) and in this section is very important to eliminate subsection (3.1. Descriptive Statistics to 3.3 ANOVA of service type). As I review this paper, I can’t see any (Inferential analysis).

 

4. It is recommended that the authors check their grammar and scientific writing style. I believe that undertaking proofreading by a native writer could give me a better understanding of the actual concept of the research.

Author Response

Please see the attachment. Thank You.

Author Response File: Author Response.pdf

Reviewer 2 Report

It seems that you are missing a comma. Please check the text again. Consider adding a comma. Although the article is cognitively interesting, it must be put in order. It is necessary to indicate the research gap based on thorough literature studies clearly. It is the basis for formulating research problems. In turn, the problems affect the choice of research methods and techniques that will allow solving these problems. It should be clearly indicated. The current world literature on the essence and importance of corporate governance for companies and their environment should be thoroughly presented. Based on this thorough literature analysis, it is necessary to point out fintech's characteristics. What are the characteristics of fintech? What distinguishes them from others? Why is corporate governance so important in fintech? What characterises the studied environment - what is known about it from the literature? Then the research will be helpful for others. In other words, I indicate the need to thoroughly improve the structure and content of the article in order to increase its cognitive value.

Author Response

Please see the attachment. Thank You.

Author Response File: Author Response.pdf

Reviewer 3 Report

Please find my comments attached.

Comments for author File: Comments.pdf

Author Response

Please see the attachment. Thank You.

Author Response File: Author Response.pdf

Round 2

Reviewer 1 Report

The manuscript revised very well and don't need any future development I believe in this stage this paper can be accepted.

Author Response

Thank You

Reviewer 2 Report

Authors wrote "In 2018, global investment in FinTech companies hit $111.8B. The 51 global investment in FinTech start-ups reached $111.8 billion in 2018 [6]." Is it possible to update the data? The article will gain in cognitive value. Please consider identifying risks. For example, there is an article about it: Internet of Things and Other E-Solutions in Supply Chain Management May Generate Threats in the Energy Sector—The Quest for Preventive Measures. Energies Journal. The choice of literature is, of course, up to the authors.

Author Response

Please see the attachment

Author Response File: Author Response.docx

Reviewer 3 Report

Congratulations on the paper. I hope it will attract the interest of academia.

Regards.

Author Response

Thank You