WHAT ARE THE IMPORTANT FACTORS TO IMPROVING ECONOMIC PERFORMANCE? EVIDENCE FORM MANUFACTURING INDUSTRY
Main Article Content
Arry Eksandy
Irma Paramita Sofia
The purpose of this study is to determine the influence of tangible assets, supply chain management, and superior performance on economic performance in manufacturing companies in Indonesia. The research time period used is 3 years, namely the period 2016-2018. The sampling technique uses purposive sampling technique. Based on the established criteria obtained 33 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that superior performance has a significant positive effect on economic performance. Tangible assets and supply chain management have no effect on economic performance.
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. X. (2010). Towards the Theory of Stewardship management.
Arisadi, Y. C., Djumahir, & Djazuli, A. (2013). Effect of Company Size, Company Age, Current Ratio, Debt to Equity Ratio and Fixed Asset to Total Asset Ratio on Financial Performance in Manufacturing Companies on the Indonesia Stock Exchange. Journal of Management Applications, 11(4), 567–574.
Ariyanti, R. (2019). Balance Vol XVI No. 1 | January 2019 The Effect of Tangible Assets, Roe, Firm Size, Liquidty On Price Book Value With Capital Structure As An Intervening Variable In Banking Companies. XVI(1).
Basuki, A. T. and, & Prawoto, N. (2017). Regression Analysis (1st ed.; R. Press, ed.). Jakarta: PT Raja Grafindo Persada.
Christos Sigalas, V. M. P. (2007). Article Information : Empirical Investigation Of Relationship Patterns Between Competitive Advantage And Superior Performance. Stategic And Management.
Davis James H, Scoorman F David, dan L. D. (1997). Toward a Stewardship Theory of Management (1st ed.). Academy of Management Review.
Dewi, A. S. M., & Wirajaya, A. (2013). Influence of Capital Structure , Profitability And. E-Journal of Accounting, Udayana University, 2(4), 358–372. https://doi.org/10.1111/j.1748-1716.2008.01865.x
Eksandy, A. (2018). Accounting and Management Research Methods. Tangerang.
Eksandy, Arry., & Freddy Hariyanto, (2017). Accounting and Financial Research Methods. Tangerang: University of Muhammadiyah Tangerang.
Gumanti, T. A., & Jember, U. (2014). Accounting Options In The Application Of Positive Accounting Theory. (August).
Haholongan, R. (2016). Environmental Performance And Economic Performance. XIX(3), 413–424.
Heizer, B. R. & J. (2009). Operations Management (9th ed.). Jakarta: Salemba Empat.
Indrawati, N. (2009). Disclosure of Corporate Social Responsibility (CSR) in the Annual Report and Its Effect on Political Visibility and Economic Performance. Pecbis Journal, 1(1), 1–11.
Ismawati, C. A. (2013). Accounting Treatment of Tangible Fixed Assets And Their Presentation In Financial Statements On Cv. Bahana Karya Gresik. Journal of Accounting Education (JPAK), 1(3), 1–18.
McCarthy, N. S. (2015). Competitive Advantage And Superior Performance In Enterprise Transformation. Stevens Institute.
Meindl, S. C. & P. (2015). Supply Chain Management: Strategy, Planning, and Operation (6th ed.). Pearson.
Mukhayaroh. (2017). Effect of Current Ratio (Cr), Debt To Equity Ratio (Der) on Return On Assets (Roa) in Manufacturing Companies in the Consumer Goods Industry Sector on the Indonesia Stock Exchange. 1–6.
Prof. Ir. I Nyoman Pujawan, M.Eng., Ph.D., CSCP. - Mahendrawathi Er, S.T., M.Sc., P. D. (2017). Supply Chain Management (3rd ed.; Maya, ed.). Yogyakarta: ANDI.
Raharjo, E. (2007). ( Agency Theory Vs Stewardship Theory in the Accounting Perspective ).
Rahmasari, L. (2011). Edelios - Plastic Arts - Around Some Reproductions of works.pdf. 89–103.
Ross L. Watts & Zimmerman, J. L. (1990). Positive Accounting Theory: A Ten Year Perspective. American Accounting Association.
Ruiz, S., Arvate, P., & Xavier, W. (2017). Superior Economic Performance In Developed And Developing Countries. International Journal Of Emerging Markets, 12(1), 93–107. https://doi.org/10.1108/IJoEM-12-2014-0213
Sugiyono, P. D. (2017). Quantitative, Qualitative, and R&D Research Methods (25th ed.). London: Alfabeta.
Suhartati, T., & Rosietta, H. (2012). The Effect Of Competing Strategies On The Relationship Between Supply Chain Management And Performance (Study On Bei Listed Manufacturing Companies). National Symposium on Accounting XV Banjarmasin, 15, 1–24. Retrieved from http://repository.ubaya.ac.id/25161/
Supriyanto, E. K. O., & Falikhatun. (2008). The Effect Of Tangibility, Sales Growth And Company Size On Financial Structure. Journal of Business And Accounting, 10(1), 13–22.
Wulandari, R. D., & Hidayah, E. (2013). The Effect of Environmental Performance and Environmental Disclosure on Economic Performance. The 1st Accounting Conference, VII(2), 233–244.
Young, M., & Dulewicz, V. (2009). A study into leadership and management competencies predicting superior performance in the British Royal Navy. Journal of Management Development, 28(9), 794–820. https://doi.org/10.1108/02621710910987665
Yu-Thompson, R. L.-A. Y. (2016). CEO inside debt, asset tangibility, and investment. International Journal of Managerial Finance, 11(4), 451–479. https://doi.org/10.1108/mf.2006.00932daa.001
www.idx.co.id
www.sahamok.com
https://koran.tempo.co/read/379433/pertumbuhan-industri-kian-lesu
