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

  • Mumpuni Wahyudiarti Sitoresmi Faculty of Economics, Tidar University, Magelang
  • Agustina Prativi Nugraheni Faculty of Economics, Tidar University, Magelang
DOI: https://doi.org/10.52158/jaa.v2i1.466
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Abstract

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

Published
2023-06-05
How to Cite
Sitoresmi, M. W., & Nugraheni, A. P. (2023). Economic Growth Of Manufacturing Companies: Long-Term Debt, Pre-Tax Foreign Income, And Earning Management. Journal of Applied Accounting, 2(1), 1-10. https://doi.org/10.52158/jaa.v2i1.466
Issue
Vol 2 No 1 (2023): Juni
Section
Articles

Copyright (c) 2023 Mumpuni Wahyudiarti Sitoresmi, Agustina Prativi Nugraheni

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