1) Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 201

2) Perusahaan yang konsisten mempublikasikan laporan tahunannya secara bertu

3) Perusahaan yang mengungkapkan laporan tahunannya pada akhir Desember
4) Perusahaan yang mengalami laba pada tahun 2017 - 2020.
populasi 214
ADES
ADMG
AGII
AISA
AKKU
AKPI
ALDO
ALKA
ALMI
ALTO
AMFG
AMIN
APLI
ARGO
ARNA
ASII
AUTO
BAJA
BATA
BELL
BIMA
BOLT
BRAM
BRNA
BRPT
BTEK
BTON
BUDI
CAMP
CEKA
CINT
CLEO
CNTX
CPIN
CPRO
CTBN
DAJK
DLTA
DPNS
DVLA
DYNA
EKAD
ERTX
ESTI
ETWA
FASW
FPNI
GDST
GDYR
GGRM
GJTL
GMFI
HDTX
HMSP
HOKI
ICBP
IGAR
IIKP
IKAI
IKBI
IMAS
IMPC
INAF
INAI
INCI
INDF
INDR
INDS
INKP
INRU
INTP
IPOL
ISSP
JECC
JKSW
JPFA
JPRS
KAEF
KBLI
KBLM
KBRI
KDSI
KIAS
KICI
KINO
KLBF
KRAH
KRAS
LION
LMPI
LMSH
LPIN
MAIN
MARK
MASA
MBTO
MDKI
MERK
MLBI
MLIA
MRAT
MYOR
MYTX
NIKL
NIPS
PBID
PBRX
PCAR
PICO
POLY
PRAS
PSDN
PTSN
PYFA
RICY
RMBA
ROTI
SAIP
SCCO
SCPI
SIDO
SIMA
SIPD
SKBM
SKLT
SMBR
SMCB
SMGR
SMSM
SOBI
SQBI
SRIL
SRSN
SSTM
STAR
STTP
SULI
TALF
TBMS
TCID
TFCO
TIRT
TKIM
TOTO
TPIA
TRIS
TRST
TSPC
ULTJ
UNIC
UNIT
UNVR
VOKS
WIIM
WOOD
WSBP
WTON
YPAS
ADES
ADMG
AGII
AISA
AKPI
ALDO
ALKA
ALMI
ALPI
ALTO
AMFG
AMIN
ARGO
ARKA
ARNA
ASII
AUTO
AVIA
AVIA
BAJA
BATA
BELL
BIMA
BOBA
BOBA
BOLT
BRAM
BRNA
BRPT
BTEK
BTON
BUDI
BUDI
CAKK
CAMP
CBMF
CCSI
CEKA
CINT
CLEO
CMRY
CMRY
CNTX
COCO
CPIN
CPRO
CTBN
DEPO
DEPO
DLTA
DMND
DPNS
DRMA
DRMA
DVLA
EKAD
ENZO
EPAC
ERTX
ESIP
ESTI
ETWA
FASW
FLMC
FLMC
FOOD
FPNI
GDST
GDYR
GGRM
GGRP
GJTL
GMFI
GOOD
GPSO
GPSO
GTSI
GTSI
HDTX
HMSP
HOKI
HRTA
ICBP
IFII
IGAR
IIKP
IKAN
IKBI
IMAS
IMPC
INAF
INAI
INCF
INCI
INDF
INDR
INDS
INKP
INOV
INRU
INTP
IPOL
IPPE
IPPE
ISSP
ITIC
JECC
JKSW
JPFA
JSKY
KAEF
KBLF
KBLI
KBRI
KEJU
KIAS
KICI
KINO
KLBM
KMTR
KPAL
KPAS
KRAH
KRAS
KSDI
KUAS
KUAS
LABA
LABA
LION
LMPI
LMSH
LPIN
MAIN
MARK
MASA
MBTO
MERK
MGNA
MLBI
MLIA
MOLI
MRAT
MYOR
MYTX
NASI
NASI
NIKL
NIPS
NPGF
NPGF
OBMD
OBMD
PANI
PBID
PBRX
PCAR
PEHA
PICO
PMMP
POLU
POLY
PRAS
PSDN
PSGO
PSTN
PURE
PYFA
RICY
RMBA
ROTI
SAMF
SBAT
SBMA
SBMA
SCCO
SCNP
SCPI
SIDO
SINI
SIPD
SKBM
SKLT
SLIS
SMBR
SMCB
SMGR
SMKL
SMSM
SOFA
SOHO
SPMA
SRIL
SRSN
SSTM
STAR
STTP
SULI
SWAT
TALF
TAYS
TAYS
TBMS
TCID
TDPM
TFCO
TIRT
TKIM
TOTO
TOYS
TPIA
TRIS
TRST
TSPC
UCID
ULTJ
UNIC
UNIT
UNVR
VICI
VOKS
WIIM
WMPP
WMPP
WMUU
WMUU
WOOD
WSBP
WSKT
WTON
YPAS
ZONE
ADES ADES
ADMG ADMG
AGII AGII
AISA AISA
AKKU
AKPI AKPI
ALDO ALDO
ALKA ALKA
ALMI ALMI
ALTO ALTO
AMFG AMFG
AMIN AMIN
APLI APLI
ARGO ARGO
ARKA
ARNA ARNA
ASII ASII
AUTO AUTO
AVIA
BAJA BAJA
BATA BATA
BELL BELL
BIMA BIMA
BOBA
BOLT BOLT
BRAM BRAM
BRNA BRNA
BRPT BRPT
BTEK BTEK
BTON BTON
BUDI BUDI
CAKK
CAMP CAMP
CBMF
CCSI
CEKA CEKA
CINT CINT
CLEO CLEO
CMRY
CNTX CNTX
COCO
CPIN CPIN
CPRO CPRO
CTBN CTBN
DAJK DEPO
DLTA DLTA
DMND
DPNS DPNS
DRMA
DRMA
DVLA DVLA
DYNA
EKAD EKAD
ENZO
EPAC
ERTX ERTX
ESIP
ESTI ESTI
ETWA ETWA
FASW FASW
FLMC
FOOD
FPNI FPNI
GDST GDST
GDYR GDYR
GGRM GGRM
GGRP
GJTL GJTL
GMFI GMFI
GOOD
GPSO
GTSI
HDTX HDTX
HMSP HMSP
HOKI HOKI
HRTA
ICBP ICBP
IFII
IGAR IGAR
IIKP IIKP
IKAI IKAN
IKBI IKBI
IMAS IMAS
IMPC IMPC
INAF INAF
INAI INAI
INCF
INCI INCI
INDF INDF
INDR INDR
INDS INDS
INKP INKP
INOV
INRU INRU
INTP INTP
IPOL IPOL
IPPE
ISSP ISSP
ITIC
JECC JECC
JKSW JKSW
JPFA JPFA
JPRS JSKY
KAEF KAEF
KBLI KBLI
KBLM KLBM
KBRI KBRI
KDSI KEJU
KIAS KIAS
KICI KICI
KINO KINO
KLBF KLBF
KRAH KMTR
KPAL
KPAS
KRAH
KRAS KRAS
KSDI
KUAS
LABA
LION LION
LMPI LMPI
LMSH LMSH
LPIN LPIN
MAIN MAIN
MARK MARK
MASA MASA
MBTO MBTO
MDKI
MERK MERK
MGNA
MLBI MLBI
MLIA MLIA
MOLI
MRAT MRAT
MYOR MYOR
MYTX MYTX
NASI
NIKL NIKL
NIPS NIPS
NPGF
OBMD
PANI
PBID PBID
PBRX PBRX
PCAR PCAR
PEHA
PICO PICO
PMMP
POLU
POLY POLY
PRAS PRAS
PSDN PSDN
PSGO
PTSN PSTN
PURE
PYFA PYFA
RICY RICY
RMBA RMBA
ROTI ROTI
SAIP SAMF
SBAT
SBMA
SCCO SCCO
SCNP
SCPI SCPI
SIDO SIDO
SIMA SINI
SIPD SIPD
SKBM SKBM
SKLT SKLT
SLIS
SMBR SMBR
SMCB SMCB
SMGR SMGR
SMKL
SMSM SMSM
SOBI SOFA
SQBI SOHO
SPMA
SRIL SRIL
SRSN SRSN
SSTM SSTM
STAR STAR
STTP STTP
SULI SULI
SWAT
TALF TALF
TAYS
TBMS TBMS
TCID TCID
TDPM
TFCO TFCO
TIRT TIRT
TKIM TKIM
TOTO TOTO
TOYS
TPIA TPIA
TRIS TRIS
TRST TRST
TSPC TSPC
UCID
ULTJ ULTJ
UNIC UNIC
UNIT UNIT
UNVR UNVR
VICI
VOKS VOKS
WIIM WIIM
WMPP
WMUU
WOOD WOOD
WSBP WSBP
WSKT
WTON WTON
YPAS YPAS
ZONE
ADES ADES
ADMG ADMG
AGII AGII
AISA AISA
AKPI AKPI
ALDO ALDO
ALKA ALKA
ALMI ALMI
ALTO ALTO
AMFG AMFG
AMIN AMIN
APLI APLI
ARGO ARGO
ARNA ARNA
ASII ASII
AUTO AUTO
BAJA BAJA
BATA BATA
BELL BELL
BIMA BIMA
BOLT BOLT
BRAM BRAM
BRNA BRNA
BRPT BRPT
BTEK BTEK
BTON BTON
BUDI BUDI
CAMP CAMP
CEKA CEKA
CINT CINT
CLEO CLEO
CNTX CNTX
CPIN CPIN
CPRO CPRO
CTBN CTBN
DLTA DLTA
DPNS DPNS
DVLA DVLA
EKAD EKAD
ERTX ERTX
ESTI ESTI
ETWA ETWA
FASW FASW
FPNI FPNI
GDST GDST
GDYR GDYR
GGRM GGRM
GJTL GJTL
GMFI GMFI
HDTX HDTX
HMSP HMSP
HOKI HOKI
ICBP ICBP
IGAR IGAR
IIKP IIKP
IKAI IKAN
IKBI IKBI
IMAS IMAS
IMPC IMPC
INAF INAF
INAI INAI
INCI INCI
INDF INDF
INDR INDR
INDS INDS
INKP INKP
INRU INRU
INTP INTP
IPOL IPOL
ISSP ISSP
JECC JECC
JKSW JKSW
JPFA JPFA
KAEF KAEF
KBLI KBLI
KBLM KLBM
KBRI KBRI
KIAS KIAS
KICI KICI
KINO KINO
KLBF KLBF
KRAS KRAS
LION LION
LMPI LMPI
LMSH LMSH
LPIN LPIN
MAIN MAIN
MARK MARK
MASA MASA
MBTO MBTO
MERK MERK
MLBI MLBI
MLIA MLIA
MRAT MRAT
MYOR MYOR
MYTX MYTX
NIKL NIKL
NIPS NIPS
PBID PBID
PBRX PBRX
PCAR PCAR
PICO PICO
POLY POLY
PRAS PRAS
PSDN PSDN
PTSN PSTN
PYFA PYFA
RICY RICY
RMBA RMBA
ROTI ROTI
SAIP SAMF
SCCO SCCO
SCPI SCPI
SIDO SIDO
SIPD SIPD
SKBM SKBM
SKLT SKLT
SMBR SMBR
SMCB SMCB
SMGR SMGR
SMSM SMSM
SOBI SOFA
SQBI SOHO
SRIL SRIL
SRSN SRSN
SSTM SSTM
STAR STAR
STTP STTP
SULI SULI
TALF TALF
TBMS TBMS
TCID TCID
TFCO TFCO
TIRT TIRT
TKIM TKIM
TOTO TOTO
TPIA TPIA
TRIS TRIS
TRST TRST
TSPC TSPC
ULTJ ULTJ
UNIC UNIC
UNIT UNIT
UNVR UNVR
VOKS VOKS
WIIM WIIM
WOOD WOOD
WSBP WSBP
WTON WTON
YPAS YPAS