Economic Performance of Manufacturing Companies in Indonesia: Tangible Assets, it Capabilities, and Water Accounting

Eksandy, Arry and Sofia, Irma Paramita and Harianto, Rudi and Pratama, Farhan Ady and Sari, Riski Ulan (2023) Economic Performance of Manufacturing Companies in Indonesia: Tangible Assets, it Capabilities, and Water Accounting. Jurnal Akuntansi, Vol 10 No. 1, Januari 2023, 10 (1). pp. 67-78. ISSN 549-5968

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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.

Item Type:	Artikel Jurnal/Prosiding
Uncontrolled Keywords:	Economic Performance, Tangible Assets, IT Capabilities, Water Accounting
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Humaniora dan Bisnis > Prodi Akuntansi
Depositing User:	Admin Repository
Date Deposited:	30 Mar 2023 07:54
Last Modified:	30 Mar 2023 07:54
URI:	http://eprints.upj.ac.id/id/eprint/4646

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