Sampling method
| No | Sampling criteria | Number of banks | Total data |
|---|---|---|---|
| 1 | Conventional commercial banks registered on the Indonesia Stock Exchange period 2013–2019 | 42 | 294 |
| 2 | Conventional commercial banks conducting initial public offering (IPO) after January 1, 2013 | −4 | −28 |
| 3 | Conventional commercial banks period 2013–2019 that publish incomplete audited financial statements | −4 | −28 |
| Total | 34 | 238 | |
| 4 | Outlier data | −12 | |
| Total final data used as research samples | 226 | ||
| No | Sampling criteria | Number of banks | Total data |
|---|---|---|---|
| 1 | Conventional commercial banks registered on the Indonesia Stock Exchange period 2013–2019 | 42 | 294 |
| 2 | Conventional commercial banks conducting initial public offering (IPO) after January 1, 2013 | −4 | −28 |
| 3 | Conventional commercial banks period 2013–2019 that publish incomplete audited financial statements | −4 | −28 |
| Total | 34 | 238 | |
| 4 | Outlier data | −12 | |
| Total final data used as research samples | 226 | ||
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