L3 : ANALISIS KEPUTUSAN SPM 2020 : PANITIA : PRINSIP PERAKAUNAN 5 4.5 4.4 6 120 100 100 100 100 4 5 100 3.67 5 3.5 3.33 4 4 80 3 3 3 60 2.5 2 40 2 1 1.5 1.33 20 0 1 Gred A 0 GPMP PERATUS LULUS 2018 2019 2020 2021(ETR)