Research sample
| The number of manufacturing companies in Indonesia in 2021 | 207 |
| Population of manufacturing company annual reports for the 2018–2021 period available | 637 |
| Incomplete data | 137 |
| Inaccessible annual report | 55 |
| The end of the financial reporting period is not December 31 | 8 |
| Number of samples for annual observation reports | 437 |
| The number of manufacturing companies in Indonesia in 2021 | 207 |
| Population of manufacturing company annual reports for the 2018–2021 period available | 637 |
| Incomplete data | 137 |
| Inaccessible annual report | 55 |
| The end of the financial reporting period is not December 31 | 8 |
| Number of samples for annual observation reports | 437 |
Source(s): Table created by author