Economic Performance Of Manufacturing Companies In Indonesia: Long Term Debt, Pre-Tax Foreign Income And Earning Management

Authors

  • Prisila Damayanty Tidar University, Indonesia
  • Hendi Prihanto Universitas Pembangunan Jaya, Indonesia
  • Mulyadi Mulyadi Universitas Pembangunan Jaya, Indonesia
  • Riski Ulan Sari Universitas Pembangunan Jaya, Indonesia

DOI:

https://doi.org/10.51601/ijersc.v3i4.415

Abstract

[1] Al-tuwaijri, S. A., Christensen, T. E., & Ii, K. E. H. (2004). The relations among environmental disclosure ,
environmental performance , and economic performance : a simultaneous equations approach. 29, 447–471.
https://doi.org/10.1016/S0361-3682(03) 00032-1.
[2] Almilia, L. S., & Wijayanto, D. (2007). The Effect of Environmental Performance on Environmental Disclosure
and Economic Performance. Proceedings The 1st Accounting Conference, (November), 7–9.
https://doi.org/10.21002/jaki.2012.04
[3] Anton, F. (2010). Towards the Theory of Stewardship management. Scientific Magazine of Informatics, 1(2),
61–80.
[4] Arista, D. (2012). Factor Analysis - Factors Affecting Stock Returns (The Case of Manufacturing Companies
That Went Public on the IDX for the Period of 2005 - 2009). Journal of Applied Management And Accounting
Sciences, 3, 1–15.
[5] Benny, J. (2013). Exports and Imports Affect the Position of Foreign Exchange Reserves in Indonesia. Emba
Journal. ISSN : 2303-1174, 1(4), 1–10. Retrieved froM
http://ejournal.unsrat.ac.id/index.php/emba/article/view/2920/2471
[6] Damayanti, E., Laksono, P., Rini, I., & Pangestuti, D. (2018). Company Debt and Profitability (Study on Real
Estate and Property Companies Listed on the Indonesia Stock Exchange). 7(2012), 2012–2018.
[7] Dewata, B. K., & Swara, I. W. Y. (2013). The Effect of Total Exports, Libor, and Labor Wages on Foreign
Direct Investment in Indonesia. E-Journal of Development Economics, Udayana University, 2, 350–358.
1575
International Journal of Educational Research & Social Sciences ISSN: 2774-5406
https://ijersc.org
[8] Dewi, L. K., Putu, D., & Sukartha, Y. (2015). The Relationship between Financial Performance and Return
Corporate Social Responsibilty is investing. In the current era of globalization, investors are increasingly
required to be used as a source of analysis of fundamental factors of companies. 3, 516–529.
[9] Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency Theory: CEO Governance and
Shareholder Returns. Australian Journal of Management, 16(1), 49–64.
https://doi.org/10.1177/031289629101600103
[10] Eksandy. (2018). Accounting and Management Research Methods
[11] Fernando, N. (2017). Analysis of Economic Performance of Manufacturing Companies in Indonesia. 9(2), 132–
142.
[12] Higgins, D., Omer, T. C., & Phillips, J. D. (2011). The Influence of a Firm's Business Strategy on its Tax
Aggressiveness. Ssrn, XX(Xx), 1–29. https://doi.org/10.2139/ssrn.1727592
[13] INDEF. (2017). Towards Indonesia's Economic Resilience: Contributing suggestions to 100 Indonesian
Economists.
[14] Mada, U. G., Setiawati, L., & Na'im, A. (2000). Profit Management, 15(4), 424–441.
[15] Priyanto, S., & Darmawan, A. (2017). Effect of Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Long
Term Debt to Asset Ratio (LDAR) and Long Term Debt to Equity Ratio (LDER) on Profitability (ROE) on
Manufacturing Companies on the Indonesia Stock Exchange for the 2012-2014 Period. Journal of Economic
Media Management and Business, XVII(1), 25–32.
[16] Raharjo, E. (2007). Agency Theory And Stewarship Theory In Accounting Perspective. Economic Focus :
Scientific Journal of Economics, 2(1), 27–46. https://doi.org/10.34152/FE.2.1.%P
[17] Rizky, R. L., Agustin, G., & Mukhlis, I. (2016). The Effect of Foreign Investment, Domestic Investment and
Capital Expenditure on Provincial Economic Growth in Indonesia. Journal of Economics and Economics of
Development Studies, 8(1), 9–16. https://doi.org/10.17977/um002v8i12016p009
[18] Shopia, A., & Sulasmiyati, S. (2018). The Effect of Foreign Direct Investment, Exports, and External Debt on
ASEAN Economic Growth (Study on gross domestic product of Indonesia, Malaysia, and Thailand for the
period 2007 - 2016). Journal of Business Administration (JAB), 61(3), 20–28. Retrieved from
administrasibisnis.studentjournal.ub.ac.id%0A20
[19] Stubben, S. (2010). Discretionary Revenues as a Measure of Earnings Management Working Paper. 85(2), 695–
717.
[20] Tristianasari, G. (2014). Economic Performance Analysis of the Company. 3(2), 135–146.
[21] Wibowo, S. (2016). The effect of debt to equity ratio, debt ratio, long term debt, long term debt to equity ratio,
and liquidity on profitability in pharmaceutical companies. 8(1), 22–28.

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References

Al-tuwaijri, S. A., Christensen, T. E., & Ii, K. E. H. (2004). The relations among environmental disclosure ,

environmental performance , and economic performance : a simultaneous equations approach. 29, 447–471.

https://doi.org/10.1016/S0361-3682(03) 00032-1.

Almilia, L. S., & Wijayanto, D. (2007). The Effect of Environmental Performance on Environmental Disclosure

and Economic Performance. Proceedings The 1st Accounting Conference, (November), 7–9.

https://doi.org/10.21002/jaki.2012.04

Anton, F. (2010). Towards the Theory of Stewardship management. Scientific Magazine of Informatics, 1(2),

–80.

Arista, D. (2012). Factor Analysis - Factors Affecting Stock Returns (The Case of Manufacturing Companies

That Went Public on the IDX for the Period of 2005 - 2009). Journal of Applied Management And Accounting

Sciences, 3, 1–15.

Benny, J. (2013). Exports and Imports Affect the Position of Foreign Exchange Reserves in Indonesia. Emba

Journal. ISSN : 2303-1174, 1(4), 1–10. Retrieved froM

http://ejournal.unsrat.ac.id/index.php/emba/article/view/2920/2471

Damayanti, E., Laksono, P., Rini, I., & Pangestuti, D. (2018). Company Debt and Profitability (Study on Real

Estate and Property Companies Listed on the Indonesia Stock Exchange). 7(2012), 2012–2018.

Dewata, B. K., & Swara, I. W. Y. (2013). The Effect of Total Exports, Libor, and Labor Wages on Foreign

Direct Investment in Indonesia. E-Journal of Development Economics, Udayana University, 2, 350–358.

International Journal of Educational Research & Social Sciences ISSN: 2774-5406

https://ijersc.org

Dewi, L. K., Putu, D., & Sukartha, Y. (2015). The Relationship between Financial Performance and Return

Corporate Social Responsibilty is investing. In the current era of globalization, investors are increasingly

required to be used as a source of analysis of fundamental factors of companies. 3, 516–529.

Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency Theory: CEO Governance and

Shareholder Returns. Australian Journal of Management, 16(1), 49–64.

https://doi.org/10.1177/031289629101600103

Eksandy. (2018). Accounting and Management Research Methods

Fernando, N. (2017). Analysis of Economic Performance of Manufacturing Companies in Indonesia. 9(2), 132–

Higgins, D., Omer, T. C., & Phillips, J. D. (2011). The Influence of a Firm's Business Strategy on its Tax

Aggressiveness. Ssrn, XX(Xx), 1–29. https://doi.org/10.2139/ssrn.1727592

INDEF. (2017). Towards Indonesia's Economic Resilience: Contributing suggestions to 100 Indonesian

Economists.

Mada, U. G., Setiawati, L., & Na'im, A. (2000). Profit Management, 15(4), 424–441.

Priyanto, S., & Darmawan, A. (2017). Effect of Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Long

Term Debt to Asset Ratio (LDAR) and Long Term Debt to Equity Ratio (LDER) on Profitability (ROE) on

Manufacturing Companies on the Indonesia Stock Exchange for the 2012-2014 Period. Journal of Economic

Media Management and Business, XVII(1), 25–32.

Raharjo, E. (2007). Agency Theory And Stewarship Theory In Accounting Perspective. Economic Focus :

Scientific Journal of Economics, 2(1), 27–46. https://doi.org/10.34152/FE.2.1.%P

Rizky, R. L., Agustin, G., & Mukhlis, I. (2016). The Effect of Foreign Investment, Domestic Investment and

Capital Expenditure on Provincial Economic Growth in Indonesia. Journal of Economics and Economics of

Development Studies, 8(1), 9–16. https://doi.org/10.17977/um002v8i12016p009

Shopia, A., & Sulasmiyati, S. (2018). The Effect of Foreign Direct Investment, Exports, and External Debt on

ASEAN Economic Growth (Study on gross domestic product of Indonesia, Malaysia, and Thailand for the

period 2007 - 2016). Journal of Business Administration (JAB), 61(3), 20–28. Retrieved from

administrasibisnis.studentjournal.ub.ac.id%0A20

Stubben, S. (2010). Discretionary Revenues as a Measure of Earnings Management Working Paper. 85(2), 695–

Tristianasari, G. (2014). Economic Performance Analysis of the Company. 3(2), 135–146.

Wibowo, S. (2016). The effect of debt to equity ratio, debt ratio, long term debt, long term debt to equity ratio,

and liquidity on profitability in pharmaceutical companies. 8(1), 22–28.

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Published

2022-09-01

How to Cite

Damayanty, P. ., Prihanto, H. ., Mulyadi, M., & Ulan Sari, R. . (2022). Economic Performance Of Manufacturing Companies In Indonesia: Long Term Debt, Pre-Tax Foreign Income And Earning Management. International Journal of Educational Research &Amp; Social Sciences, 3(4), 1567–1576. https://doi.org/10.51601/ijersc.v3i4.415

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