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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 265 Documents
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The Effect of Capital Structure on Profitability in Retail Trading Sub Sector Companies Listed on Idx In 2017-2021 Ida Ayu Aurelia Agiestha
Journal of World Conference (JWC) Vol. 4 No. 5 (2022): September 2022
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

Capital structure and profitability is an important part for the company. Analysis of capital structure and profitability is needed for companies to find out how big the company's profit level is in a certain period. The purpose of this study was to determine how much influence capital structure has on the profitability of retail companies in Indonesia. This researcher uses a quantitative descriptive method. A sample of 32 companies with complete financial statements was taken by purposive sampling. The results show that the capital structure as measured by Debt-to-Equity Ratio (DER) and Debt to Total Assets (DAR) to profitability as measured by Return on Equity (ROE) has different results. The Debt-to-Equity Ratio (DER) shows a significant negative effect on Return on Equity (ROE). Meanwhile, Debt to Total Assets (DER) has no significant effect on Return on Equity (ROE).
Payroll Accounting Information System Analysis at Sugarcane Plantation Company Wahyu Daya Sejahtera Ltd Ursulah Diana Fitriani
Journal of World Conference (JWC) Vol. 4 No. 5 (2022): September 2022
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

Wahyu Daya Sejahtera Ltd is one of the companies engaged in sugarcane farming that has problems in payroll. What often happens in salary management is the calculation of working days, and salary deductions or salary payments that are less precise because the information obtained is inaccurate. This study aims to determine how the application of payroll accounting information systems. In this study, the method used is descriptive analysis method with a qualitative approach and the data collection techniques used are primary and secondary collected by means of interviews, observation and documentation, and the technique used is data analysis. The results obtained from this study are the application of payroll accounting information systems at Wahyu Daya Sejahtera Ltd has not yet fully implemented the payroll system in accordance with the description of Mulyadi's payroll accounting information system, because there are still indicators of payroll procedures that the company has not implemented optimally. The advice given to PT. Wahyu Daya Sejahtera, the company must add SOP for the parts involved in the payroll system so that there is no overlap in the implementation of tasks in carrying out operational tasks, Wahyu Daya Sejahtera Ltd is expected to be able to take advantage of existing technology, and increase the number of employees, especially in the finance department so that functions can work effectively.
Cryptocurrency Investment Mechanism With Bitcoin Instruments in Indonesia Muhammad Ikbalul Kirom
Journal of World Conference (JWC) Vol. 4 No. 5 (2022): September 2022
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

Cryptocurrency is a digital trading market that offers a new investment instrument in the midst of the investment polemic in the era of the virtual economy. Bitcoin was one of the first tokens in the cryptocurrency market that became a reference for other tokens in the cryptocurrency market. Bitcoin was created by a group that calls itself Satoshi Nakamoto in 2009. The purpose of bitcoin was created as a currency protection asset from the destruction of inflation and a currency replacement tool when the world economy is weakening. Now bitcoin as one of the world's investment instruments has been in great demand by the public, both individuals, institutions, and countries.
The Effect of Tax Planning, Company Growth and Investment Decisions on Company Value (Case Study on Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange in 2017-2020) Dwi Ratna Sari; Putri Zanufa Sari
Journal of World Conference (JWC) Vol. 4 No. 5 (2022): September 2022
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

Companies always try to be able to pay taxes as low as possible by emphasizing tax costs, because taxes affect the reduction of income or net income, but for the government, taxes are increased to finance government administration. Property and real estate companies have become objects because currently property and real estate companies in Indonesia are growing rapidly and currently the investment trend that is developing in the community is investing money in land or property. The focus of the research is how the effect of tax planning, company growth and investment decisions on firm value in property and real estate companies listed on the Indonesia Stock Exchange. In this study, researchers used quantitative descriptive research. The variable used is the dependent variable with firm value (Y), and there are three independent variables, namely: Tax Planning (X1), Company Growth (X2), Investment Decisions (X3). The analytical method used in this research is multiple linear regression analysis which is processed using SPSS (Statistic Product and Services Solutions) version 26. The selected population is property and real estate companies listed on the Indonesia Stock Exchange in 2017-2020 with a purposive sample selection. sampling method through predetermined criteria. The total data used in this study consisted of 48 companies with a total of 192 data during the 4-year study period. The results of this study indicate that tax planning and investment decisions partially have a positive and significant effect on firm value and firm growth has no positive and significant effect on firm value. Simultaneously tax planning, company growth and investment decisions have a significant effect on firm value. The author limits the problem in this study by only using a sample of property and real estate companies listed on the Indonesia Stock Exchange in 2017-2020.
Feasibility Analysis of Investment Project Addition of Printing Machine with Capital Budgeting Method in Aulia Mandiri Printing Faisol Agung Ruditiawan
Journal of World Conference (JWC) Vol. 4 No. 5 (2022): September 2022
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

This study aims to analyze Aulia Mandiri Printing in making investments or procurement of fixed assets in order to maintain the stability of production and produce more printing products so that consumer demands can be met.The source of data in this study is a financial statement consisting of a 2021 income statement. This type of research is descriptive quantitative.The types of data in this study are primary and secondary data. While the data analysis method used is projection with measurement and forecasting methods which are then used to calculate investment feasibility.
Effect of Current Ratio, Return on Assets, and Return on Equity, on Price Earnings Ratio in Hospital Companies Listed on Indonesia Stock Exchange (Bei) in 2016-2021 Syafira Monalisa
Journal of World Conference (JWC) Vol. 4 No. 5 (2022): September 2022
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

This study aims to analyze the Effect of Current Ratio, and Return On Assets, Return On Equity on the price Earning Ratio of Hospital Companies listed on the Indonesia Stock Exchange for the period 2016 - 2021. The samples used in this study were 5 Hospital Companies with the Purposive Sampling method. The analysis of this study used multiple linear regression analysis. The results showed that the Current Ratio partially had a significant effect on the Price Earning Ratio with the support of a positive direction. Return On Assets partially has a significant effect on the Price Earning Ratio with the support of the negative direction The Return on Equity has a significant effect on the Price Earning Ratio with the support of the positive direction .variable CR, ROA and ROE simultaneously (together) have a significant effect on PER.The next suggestion for researchers is to add other variables that were not studied in this study and use companies in other industrial sectors to obtain more varied results that can describe the overall what can affect the Price Earning Ratio.
Analysis the Effect of Total Assets Profitability and Leverage on Audit Delay (Study on Companies Listed on Indonesia Stock Exchange From 2018-2020) Angeline Han
Journal of World Conference (JWC) Vol. 4 No. 5 (2022): September 2022
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

One of financial statement characteristic is puncuality. Information from financial statements that have been not reported on time can cause the value of the information to be reduced in decision making as a basis for determining future actions. Timeliness of the submission of financial statements is very important for companies and users of financial statements, the timeliness of companies in submitting financial statements also depends on the timeliness of auditors in completing their audit work. The long audit process from the deadline for submitting financial statements is called audit delay. This study aims to analyze the effect of total assets, profitability, and leverage on audit delay. The study was conducted on 58 companies listed on the Indonesia Stock Exchange from 2018-2020 and the data were taken form of annual financial reports published by each company. This study uses quantitative methods and the data analysis technique used is multiple linear regression analysis. The results of this study indicate that total assets and leverage have an effect on audit delay, while profitability has no effect on audit delay. And, simultaneously total assets, profitability and leverage have an effect on audit delay.
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.

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