Table II

Population target

No.Sampled companies informationQuantity
1Manufacturing company listed in IDX in 2014146
2Manufacturing company did not provide annual report in 2014(9)
3Manufacturing company experience loss(32)
4Manufacturing company does not provide complete data in IDX related to the variable of this research(3)
5Manufacturing company selected as sample of this research102

Source: Processed data (2016)

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