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Muh Ikhsan Setiawan
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ikhsan.setiawan@narotama.ac.id
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INDONESIA
Proceeding of World Conference
ISSN : -     EISSN : 26561174     DOI : -
Proceeding of World Conference, is Publication of conference articles in the field of multidisciplinary sciences published by the World conference; aims to make it easier for readers and writers to access articles during time and make it easier to download and distribute.
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Articles 7 Documents
Search results for , issue "Vol. 4 No. 6 (2022): November 2022" : 7 Documents clear
Liability Analysis of Financial Statements According to ISAK 35: (Case Study: SMK Muhammadiyah 2 Surabaya) Sinta Dei Apriliana
Journal of World Conference (JWC) Vol. 4 No. 6 (2022): November 2022
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

SMK Muhammadiyah 2 Surabaya is a Vocational High School which was established under the auspices of the Mahammadiyah Karangpilang Branch Manager which has problems of lack of accountability and preparation of financial statements according to ISAK 35. This has not been implemented by SMK Muhammadiyah 2 Surabaya schools which have not adopted ISAK 35 financial statements. This study aims to analyze the preparation and determine the treatment of accountability for financial reports at SMK Muhammadiyah 2 Surabaya. In this study, the method used is a qualitative method and uses a descriptive approach and the data collection technique used is primary data and secondary data collected by means of interviews, documentation, observation, and the technique used is data analysis. The results of this study are that the financial statements of SMK Muhammadiyah 2 Surabaya are not in accordance with the financial statements of ISAK 35 because there is no implementation from schools regarding ISAK 35. Suggestions for SMK Muhammadiyah 2 Surabaya to hold training on ISAK 35 financial reports.
The Effect of Capital Structure and Good Corporate Governance on Financial Performance With Agency Cost as a Control Variable : (Case Study on Manufacturing Companies in the Consumer Goods Industry Sector Listed on Idx For 2016-2020 Period) Agus Dwi Sasono; Leni Septiana
Journal of World Conference (JWC) Vol. 4 No. 6 (2022): November 2022
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

This study aims to test and analyze empirically the effect of capital structure, independent board of commissioners, institutional ownership and managerial ownership on financial performance with agency cost as a control variable in manufacturing companies in the consumer goods industry sector listed on the IDX. This study uses a quantitative research method that is descriptive of explanation. The population in this study were 73 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2016-2020 period and the final sample processed in this study were 7 companies which were taken through purposive sampling technique. Data analysis techniques used include descriptive statistical analysis, classical assumption test and multiple linear regression. Hypothesis testing using t-test with an alpha significance level of 5%. From the results of data processing using SPSS, it is found that the coefficient value (t test) shows the capital structure variable (X1) with a t-value of 0.001 which means that the capital structure affects the company's financial performance. The independent board of commissioners (X2) with a t-value of 0.023 which means that the independent board of commissioners has an effect on the company's financial performance. Meanwhile, institutional ownership (X3) and managerial ownership (X4) have no effect on financial performance as evidenced by the t-values ??of 0.415 and 0.566. Simultaneously, capital structure, independent board of commissioners, institutional ownership and managerial ownership affect financial performance with agency cost as a control variable.
The Effect Of Return on Equity, Net Profit Margin, and Cash Ratio on Tobin's Q at PT. Steel Pipe Industry of Indonesia, Tbk in 2014-2021 Desi Berliantiana Pudji Lestari; Reswanda
Journal of World Conference (JWC) Vol. 4 No. 6 (2022): November 2022
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

This research aims to see the effect of Return On Equity, Net Profit Margin, and Cash Ratio on Tobin's Q. This research was conducted in one company, PT. Steel Pipe Industry Of Indonesia, Tbk in 2014-2021. The independent variables in this research use the ratio of Return On Equity, Net Profit Margin, and Cash Ratio. And the dependent variable in this study is Tobin's Q. The results of this research indicate that the Return On Equity variable has a positive and significant influence on Tobin's Q, Net Profit Margin has a positive and significant effect on Tobin's Q. While the Cash Ratio variable has a negative influence on Tobin's Q.
The Effect of Measuring Return on Assets, Return on Equity, and Operating Income Operating Expense on the Stock Price of Private Mini Bank Companies in 2017-2021 Nainul Amani; Reswanda
Journal of World Conference (JWC) Vol. 4 No. 6 (2022): November 2022
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

The purpose of this study is to determine the profitability ratio of privet mini bank companies in book 2 bank for the 2017-2021 period. This research was conducted on 27 privet mini-bank companies listed on the Indonesian Stock Exchange for the 2017-2021 period. The data used is secondary data in the form of financial statements. The analysis technique uses multiple linear regression with three independent variables, Return on Asset, Return on Equity and Operating Income Operating Expanse, against the dependent variable of the stock price to test the variable influencing the company’s share price. The research results on private mini bank companies show that stock price movements are not affected and are negative and not significant by Return on Equity in private mini bank companies. This study found that private mini bank companies increasing or decreasing the value of Return on Asset and Operating Income Operating Expenses had a significant and significant effect on the share price of private mini bank companies.
The Effect of Return on Assets, Return on Equity, Current Ratio, and Debt to Equity Ratio on Stock Return on Coal Sub-Sector Companies Listed on the Indonesia Stock Exchange, 2017-2021 Seldiah Rega Yhumita; Reswanda
Journal of World Conference (JWC) Vol. 4 No. 6 (2022): November 2022
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

Indonesia's economic growth requires substantial funding and investment to compete in the regional and global economy. Stock return is the level of profit obtained from stock investment. Stock return is significant for investors because it is one indicator to determine the success of an investment. Although several factors affect stock returns, this study only examined four variables: Return on Assets, Return on Equity, Current Ratio, and Debt to Equity Ratio. This study aimed to determine the effect of Return on Assets, Return on Equity, Current Ratio, and Debt to Equity Ratio on stock returns. The research population is 22 coal sub-sector companies on the Indonesian stock exchange in 2017-2021, and the chosen sample is 8 companies using the purposive sampling technique. The data analysis method used multiple linear regression with SPSS 20. The results showed that Return on Assets significantly negatively affected stock returns. Return On Equity has a significant positive effect on stock returns, the Current Ratio has no significant effect on stock returns, and the Debt-to-Equity Ratio has a significant negative effect on stock returns.
The Effect of Corporate Social Responsibility and Good Corporate Governence on Tax Avoindance : (Mining Companies Listed on Idx in 2018-2020) Riza Safitri; Putri Zanufa Sari
Journal of World Conference (JWC) Vol. 4 No. 6 (2022): November 2022
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

Abstract This study aims to partially and simultaneously examine and analyze the effect of corporate social responsibility, managerial ownership, independent board of commissioners, audit committee, and institutional ownership on tax avoidance in mining companies listed on the IDX in 2018-2020. This research was conducted on mining companies listed on the Indonesia Stock Exchange in 2018-2020 with purposive sampling technique. The method used in this study uses quantitative methods where the data taken is secondary data. The variables used include the dependent variable, namely tax avoidance, while the independent variables include CSR, managerial ownership, independent board of commissioners, audit committee, and institutional ownership. The results of this study indicate that CSR The significance value is 0.926 and the regression coefficient is -0.028, meaning that there is no significant effect between Corporate Social Responsibility (CSR) on Tax Avoidance. Managerial ownershipthe significance value is 0.722 and the regression coefficient value is -0.052, it means. There is no significant effect between Managerial Ownership on Tax Avoidance.Independent board of commissioners. The significance value is 0.000 and the regression coefficient is +0.647, meaning that there is a significant influence between the Independent Board of Commissioners on Tax Avoidance. Audit Committeethe significance value is 0.572 and the regression coefficient is -0.078, meaning that there is no significant effect between the Audit Committee on Tax Avoidance. Institutional ownershipthe significance value is 0.535 and the regression coefficient is +0.006, meaning that there is a significant effect between institutional ownership and tax avoidance. Simultaneously CSR, managerial ownership, independent board of commissioners, audit committee and institutional ownership valuesignificance of 0.000, meaning that there is a positive influence on Tax Avoidance
Effect of Profitability Ratio, Solvency Ratio, and Liquidity Ratio to Price Book Value (Pbv) on Food and Beverage Sub-Sector Companies Listed on the Idx in 2017-2021 Anugrah Niken Pertiwi; Agus Sukoco
Journal of World Conference (JWC) Vol. 4 No. 6 (2022): November 2022
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

This study aims to determine and analyze the effect of profitability ratio (ROA), solvency ratio (DER), and Liquidity Ratio (CR) to Price Book Value (PBV) in food and beverage sub-sector companies listed on the indonesia Stock Exchange in 2017-2021. The type of data in this study is secondary data in the form of financial statements of the company. The research method used is quantitative method. Samples in this study were determined using purposive sampling method based on certain criteria, obtained samples of 13 companies in the food and beverage sub-sector companies listed on the indonesia Stock Exchange in 2017-2021. The dependent variable in this study is the Price Book Value (PBV) and the independent variables are profitability (ROA), solvency (DER), and liquidity (CR). The data analysis method used is multiple linear regression analysis in though using SPSS 25. Partial test results showed that profitability (ROA) has a significant effect on Price Book Value (PBV), solvency (DER) has a significant effect on Price Book Value (PBV), and liquidity (CR) has a significant effect on Price Book Value (PBV). While the simultaneous test shows that profitability (ROA), solvency (DER), and liquidity (CR) together significantly affect the Price Book Value (PBV).

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