Table I

Criteria and number of sample research

Number of sample
Criteria2010201120122013
1.Total population of manufacturing companies listed on BEI125129132137
2.Companies not listed on the IDX during the study period(2)(3)(1)(1)
3.The financial statements and annual reports are incomplete during the period 2010–2013(0)(4)(7)(12)
4.Companies that do not provide complete stock price data at the end of the year (closing price) during the period 2010–2013(1)(0)(0)(0)
5.Units of currency other than the rupiah during the period 2010–2013(10)(11)(24)(26)
Total sample11211110098

Source: Processed data

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