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Proceeding of World Conference
Published by Universitas Narotama Surabaya
ISSN : -     EISSN : 26561174     DOI : -
Core Subject : Economy, Health, Education, Engineering,
Economics, Econometrics & Finance Education Engineering Mathematics Medicine & Pharmacology
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
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Search results for , issue "Vol. 5 No. 3 (2023): May 2023" : 7 Documents clear
Analysis of the Contribution of Land and Building Tax to the Development of Namara Village, Aru Tengah Sub-District, Aru Islands District, 2022 Aprilia Kamsy; Ibnu Fajarudin
Journal of World Conference (JWC) Vol. 5 No. 3 (2023): May 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

This study aims to answer questions regarding the contribution of Land and Building Tax to the development of Namara Village, Procedures for collecting Land and Building Tax, Distribution of balances and Allocation of Land and Building Tax Collection Results. This research is located in Namara Village, Aru Tengah District, Aru Islands Regency, Maluku. This research is a type of qualitative research that is descriptive in nature. The research data includes primary data, namely data obtained directly from the results of interviews with informants and secondary in the form of data or information in the form of evidence, records or historical archival reports regarding the details of the 2022 land and building tax revenue. The results of the study show that the contribution of land and building tax in 2022 has increased well, this is evidenced by the many developments carried out by the village government and the very high level of compliance by the village community in paying taxes.
The Effect of Debt to Equity Ratio, Return on Equity and Current Ratio on Stock Price in Coal Mining Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2017-2021 Period Eny Yuli Astuti; Wahyudiono
Journal of World Conference (JWC) Vol. 5 No. 3 (2023): May 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

This study aims to analyze the effect of Debt To Equity Ratio, Return On Equity and Current Ratio on stock prices in coal mining sub-sector companies listed on the Indonesia Stock Exchange. This study use a quantitative approach. The data collection technique used is documentation in the form of secondary data and literature. The objects of this research are 7 companies engaged in coal mining which are listed on the IDX in 2017-2021. The sampling technique used was purposive sampling technique and 35 research samples were obtained. Data analysis techniques use the Classical Assumption Test, Multiple Linear Regression, Hypothesis Test and the Coefficient of Determination using SPSS Version 26. The results of this study prove that partially the Debt to Equity Ratio and Return On Equity have a significant effect on stock prices, while the Current Ratio has no significant effect on stock prices. Simultaneously the Debt to Equity Ratio, Return On Equity and Current Ratio have a significant effect on stock prices in coal mining sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021.
Effect of Sales Growth, Profitability, Firm Size and Leverage on Tax Avoidance: (Case Study of Automotive Companies on the Indonesia Stock Exchange 2017 – 2021) Nur Adinda Kholifah; Ariyani
Journal of World Conference (JWC) Vol. 5 No. 3 (2023): May 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

This study aims to analyze the Effect of Sales Growth, Profitability, Company Size and Leverage on Tax Avoidance in Automotive Companies on the Indonesia Stock Exchange in 2017 – 2021. This study uses a quantitative approach. The sampling technique used in this study used a purposive sampling approach, the number of samples used in this study were 38 samples. The results of this study indicate that sales growth has an effect on tax avoidance, profitability has no effect on tax avoidance, company size has an effect on tax avoidance, company size has an effect on tax avoidance and sales growth, profitability, company size and leverage have an effect simultaneously on tax avoidance. This research limits the problem that is taken, which lies in the object where this research limits only using Automotive Companies on the Indonesia Stock Exchange in 2017 - 2021 then researchers also limit the variables used, namely the independent variables Sales Growth, Profitability, Company Size and Leverage and the dependent variable tax avoidance. For companies, it can be used as a useful consideration for making decisions related to better policies regarding tax avoidance that occur in companies.
The Effect of Earnings Management, Firm Size and Profitability on Tax Avoidance In Automotive Sub-Sector Companies Listed on The Idx For The Period 2017 – 2021 Indar Kholifatul Sholikhah; Putri Zanufa Sari
Journal of World Conference (JWC) Vol. 5 No. 3 (2023): May 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

This study aims to determine and analyze the effect of earnings management, firm size and profitability on tax avoidance. The population in this study were all automotive sub-sector companies listed on the Indonesia Stock Exchange for the period 2017 – 2021, using a sample of 50. This type of research is quantitative using an exploratory survey method. Methods of data analysis using descriptive test, classical assumption test, multiple linear regression analysis test, and hypothesis testing. The sample data analyzed is secondary data, which will be processed using the SPSS application. From the results of the tests that have been carried out in this study, it can be concluded that earnings management and profitability partially affect tax avoidance, while firm size partially does not affect tax avoidance. However, simultaneously earnings management, firm size and profitability affect tax avoidance.
The Effect of Deferred Tax Expenses, Profitability, Leverage and Company Size on Profit Management in Automotive Sector Companies on the Indonesia Stock Exchange Khanza Taurin Kuncahyo; Ariyani
Journal of World Conference (JWC) Vol. 5 No. 3 (2023): May 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

This study aims to analyze the effect of deferred tax expense, profitability, leverage and company size on earnings management in automotive sector companies on the Indonesia Stock Exchange. The sample for this study used automotive companies that were registered on the Indonesia Stock Exchange for 2017 – 2021. The sampling technique in this study used a purposive sampling technique that met the criteria determined by the researchers according to the research objectives. The type of data in this study uses quantitative data types and data sources in this study use secondary data sources. Secondary data related to this research uses documentary data in the form of automotive company financial reports for the period 2017 – 2021 sourced from the Indonesia Stock Exchange (IDX). The results of testing the first hypothesis (H1) show that deferred tax expense has no effect on earnings management. The results of testing the second hypothesis (H2) show that profitability has an effect on earnings management. The results of testing the third hypothesis (H3) show that leverage has an effect on earnings management. The results of testing the fourth hypothesis (H4) show that firm size has no effect on earnings management and the results of testing the fifth hypothesis (H5) indicate that deferred tax expense, profitability, leverage and company size have an effect on Earnings Management. The data obtained is in the form of financial reports from automotive companies listed on the Indonesia Stock Exchange website at www.idx.co.id and the period used in this study is 5 years in 2017-2021. This research is expected to be a reference for companies related to earnings management, companies can pay more attention to how to analyze the company and know the good and bad conditions of the company so that it can reflect good work performance for stakeholders. This Paper is Original Research paper
The Effect of Current Ratio, Total Asset Turnover and Time Interest Earned on Return On Assets in Transportation and Logistics Sub-Sector Companies Registered at the Bei Period 2019-2021 Ifa Mustaghfiroh; Wahyudiono
Journal of World Conference (JWC) Vol. 5 No. 3 (2023): May 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

This study aims to analyze the effect of Current Ratio, Total Asset Turnover and Time Interest Earned on Return On Assets in transportation and logistics sub-sector companies listed on the Indonesia Stock Exchange. The objects of this research are 10 companies engaged in transportation and logistics that are listed on the Indonesian Stock Exchange. This study uses secondary data, financial reports published by transportation and logistics sub-sector companies listed on the Indonesia Stock Exchange in the period 2019 - 2021. The variables studied are Current Ratio, Total Asset Turnover, Time Interest Earned and Return On Assets. The analysis technique uses multiple regression analysis with SPSS 18. The results of the study are partial Current Ratio, Total Asset Turnover and Time Interest Earned have a significant positive effect on Return On Assets. While simultaneously the Current ratio, Total Asset Turnover and Time Interest Earned together have a positive and significant effect on Return On Assets.
The Effect of Current Ratio, Total Asset Turnover, Debt to Equity Ratio on Return on Equity in Property Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2018-2021 Period Tasya Dhea Meilita; Wahyudiono
Journal of World Conference (JWC) Vol. 5 No. 3 (2023): May 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

This study aims to determine the effect of Current Ratio, Total Asset Turnover, and Debt to Equity Ratio on Return On Equity in Property Sub Sector Companies on the Indonesia Stock Exchange for the 2018-2021 Period. This study uses an associative approach. The population used in this study is the Property Sub Sector Companies on the Indonesia Stock Exchange for the 2018-2021 period with a total of 39 companies. The sample used in this study used 8 companies that met the criteria with the purposive sampling method. The data analysis technique used in this study uses multiple linear regression, classical assumption test, hypothesis test, and coefficient of determination test. Data processing in this study used the IBM SPSS 26 program. The results showed that partially Current Ratio has a significant effect on Return On Equity, Total Asset Turnover has a significant effect on Return On Equity and Debt to Equity Ratio has no significant effect on Return On Equity. Meanwhile, simultaneously Current Ratio, Total Asset Turnover, and Debt to Equity Ratio have a significant effect on Return On Equity.

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