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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Abdi Masyarakat Multidisiplin Jurnal Publikasi Ilmu Manajemen Jurnal Pengabdian Kepada Masyarakat Kalam
Farhan Ady Pratama
Universitas Pembangunan Jaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)

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Economic Performance Of Manufacturing Companies In Indonesia: Tangible Assets, It Capabilities, And Water Accounting Arry Eksandy; Irma Paramita Sofia; Rudi Harianto; Farhan Ady Pratama; Riski Ulan Sari
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i1.4900

Abstract

This study aims to examine the effect of tangible assets, IT capabilities, and water accounting on the economic performance of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. Determination of the sample in this study using purposive sampling method. The research data in this study were obtained from audited annual financial reports, sustainability reports, and company performance summaries obtained from the Indonesian stock exchange website (www.idx.com) which were analyzed using a panel regression model. The results showed that tangible assets had a positive effect on economic performance, IT capabilities had no effect on economic performance and water accounting had no effect on economic performance
Co-Authors Agustine Dwianika Arry Eksandy Fitriyah Nurhidayah Irma Paramita Sofia Rudi Harianto Rudi Harianto Sari, Riski Ulan