Are you interested in the Voltage Coefficient? It is an important consideration for precision measurements of a 100 Mohm resistor, if you want to use it over a large voltage range.
Of course if you are only planning on using it with the same applied voltage this isn't an issue. However, if you ever decide to have the resistor externally calibrated you would have to careful of the difference between the lab's test voltage and your own.
Standard resistor design example - The inside of a Welwyn 100 Mohm standard:
Thanks very much. Interesting to see inside photo of the Welwyn 100 Mohm standard. The metal cans must be hermetic 10M(or slightly less) resistors, any idea of what is made of?
I'll consider the voltage coefficient, that's why I decide to use wire-wound type for my 100 Meg as the 1st choice, they have very small voltage coefficient. If I build higher values such as 1G, 10G, 100G, then I must use none-WW. Apart from selection of resistors with small voltage coefficient, I will use 10 resistors of 1/10th the nominal value to reduce the voltage coefficient effect. In one earlier DIY, I use 100 resistors in series.