制造业企业的经济增长:长期债务、税前外国收入和盈余管理

IF 3.9 Q1 BUSINESS, FINANCE Journal of Applied Accounting Research Pub Date : 2023-06-05 DOI:10.52158/jaa.v2i1.466

Mumpuni Wahyudiarti Sitoresmi, Agustina Prativi Nugraheni

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引用次数: 0

摘要

本研究的目的是寻找长期债务、税前外国收入和盈余管理对经济增长的影响。使用的数据是2015-2018年在印度尼西亚证券交易所上市的制造业公司。本研究的样本采用有目的的抽样标准和12家制造企业。本研究使用Eviews version 10的面板回归模型。本研究发现，长期债务(LTD)变量对经济增长(EP)有正向影响，税前外国收入(PRTX)和盈余管理(EM)变量对经济增长(EP)没有影响。研究贡献为学术界、财务报表使用者和监管机构提供了额外的文献，证明长期债务(LTD)是对经济增长(EP)有积极影响的一个组成部分。关键词:长期债务，税前国外收入，盈余管理，经济增长

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

The objective of this research is to find evidence of Long-Term Debt, Pre-Tax Foreign Income, and Earnings Management on Economic Growth. The data used are manufacturing companies listed on the Indonesia Stock Exchange from 2015-2018. This study's sample was selected using purposive sampling criteria and 12 manufacturing companies. This study uses a panel regression model with the Eviews version 10. This study found that the variable of Long-Term Debt (LTD) has a positive effect, Pre-Tax Foreign Income (PRTX), and Earnings Management (EM) have no effect on Economic Growth (EP). Research contribution gives academics, financial statement users, and regulatory bodies additional literature that Long-Term Debt (LTD) is a component that has a positive impact on Economic Growth (EP).Keywords: Long Term Debt, Pre-Tax Foreign Income, Earnings Management, Economic Growth

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来源期刊

Journal of Applied Accounting Research BUSINESS, FINANCE-

CiteScore

6.00

自引率

13.30%

发文量

期刊介绍： The Journal of Applied Accounting Research provides a forum for the publication of high quality manuscripts concerning issues relevant to the practice of accounting in a wide variety of contexts. The journal seeks to promote a research agenda that allows academics and practitioners to work together to provide sustainable outcomes in a practice setting. The journal is keen to encourage academic research articles which develop a forum for the discussion of real, practical problems and provide the expertise to allow solutions to these problems to be formed, while also contributing to our theoretical understanding of such issues.