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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 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).
The Effect Of Liquidity, Profitability And Leverage Ratios On Stock Prices In Food And Beverage Companies Listed On The Indonesia Stock Exchange For The 2017-2021 Period Muhammad Ivan Syahbana; Putri Zanufa Sari
Journal of World Conference (JWC) Vol. 5 No. 1 (2023): Januari 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

This research aims to analyze and determine the influence of L ikuiditas, Profitability and Leverage on Harga Saham partially and simultaneously on food and beverage sub-sector companies listed on the Indonesia Stock Exchange peroide 2017-2021. This type of research uses qualitative research. The determination of samples in this study used purposive sampling which contained 95 samples. Multiple Linear Regression is the analytical method used in this study. The results showed that in this research, partially the ratio of Liquidity, Profitability and Leverage affects the stock price. Simultaneously the ratio of Liquidity, Profitability, and Leverage affects the stock price.
The Influence Of Tax Planning, Deferred Tax Expenses, Managerial Proficiency, And Managerial Ownership On Earnings Management: (Case Study In The Food Sector Idx 2017-2021) Aisyah Milafatma Noeraini; Ariyani
Journal of World Conference (JWC) Vol. 5 No. 1 (2023): Januari 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

This study aims to analyze the effect of tax planning, deferred tax expense, managerial skills, and managerial ownership on earnings management. This study uses a quantitative approach in the form of financial statements of food and beverage companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sampling technique used in this study used a purposive sampling approach, the number of samples used in this study were 85 samples. The results of this study indicate that tax planning has an effect on earnings management, deferred tax expense has an effect on earnings management, managerial skills have no effect on earnings management, managerial ownership has no effect on earnings management and tax planning, deferred tax expenses, managerial skills and managerial ownership have an effect simultaneously on earnings management. The study uses only one dependent variable, namely earnings management, and uses 4 independent variables, namely Tax Planning, Deferred Tax Expenses, Managerial Skills and Managerial Ownership, this research does not use it until 2022 because the financial reports of the sample companies have not yet been published. For companies this research is used to add insight regarding the effect of tax planning, deferred tax expense and managerial skills and managerial ownership on earnings management. This Paper is Original.
Analysis of Public Participation Levels in Paying Land and Building Taxes in 2020: (Case Study in Sukolilo Baru) Nur Hanifah; Joko Suyono; Damarsari Ratnasahara Elisabeth
Journal of World Conference (JWC) Vol. 5 No. 1 (2023): Januari 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

This research was carried out to the community in Sukolilo Baru Village, Bulak District, Surabaya City. The purpose of this study is to find out how to increase community participation in paying land and building tax in Sukolilo Baru Village and to analyze what factors influence community participation in paying Land and Building Tax in Sukolilo Baru Village. To analyze the factors that influence community participation in paying land and building taxes in Sukolilo Baru Village, this study uses Slamet's theory which consists of several indicators, namely age level, education level, and employment and income levels. The data analysis used is a qualitative descriptive technique. The subjects in this study were determined based on the purposive sampling method. As well as those used as key informants. And collecting data with interview techniques and documentation with the community. The results of the study show that people's participation in paying land and building taxes in Sukolilo Baru Village is based on indicators of age , education, employment and income levels. The author's suggestion to increase community participation in paying land and building taxes is by giving awards to people who are obedient and obedient in paying land and building taxes, actively conducting counseling every year, and applying more and more to using proof of payment of paying taxes in managing all administration. in the village.
The Effect of Dividend Payout Ratio, Debt to Equity Ratio, and Return on Equity on Price Book Value in Telecommunications Companies Listed on the Indonesia Stock Exchange for the 2017-2021 Period Shelvyana Novita Sari; Wahyudiono
Journal of World Conference (JWC) Vol. 5 No. 1 (2023): Januari 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

This study aims to analyze and empirically prove the effect of Dividend Payout Ratio, Debt to Equity Ratio, and Return on Equity on Price Book Value in Telecommunication Industry Sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period both partially and simultaneously. The approach used in this study is an associative approach. The population in the study was 22 companies and the sample used was 6 companies for five years using the purposive sampling method. Data analysis techniques use Classical Assumption Test, Multiple Linear Regression, Hypothesis Test (t Test and F Test) and Coefficient of Determination. The data processing program in the study used SPSS software version 26. The results of the study proved that partially the Dividend Payout Ratio and Return on Equity have a significant effect on the Price Book Value. Meanwhile, the Debt to Equity Ratio does not have a significant effect on the Price Book Value. Simultaneously, the Dividend Payout Ratio, Debt to Equity Ratio, and Return on Equity have a significant effect on the Price Book Value of Telecommunications Industry Sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period.
The Effect Of Good Corporate Governance On Tax Avoidance In Manufacturing Companies (Idx Empirical Study) Period 2017 –2021 Primas Syahroul Asprila Afandi; Ibnu Fajarudin
Journal of World Conference (JWC) Vol. 5 No. 1 (2023): Januari 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

The purpose of this study is to identify and analyze the influence of company characteristics or Good Corporate Governance which is proxied to be institutional ownership, the percentage of independent commissioners, the number of commissioners, the role of audit committees, audit quality, and fiscal loss compensation on tax avoidance in manufacturing sector companies. industries listed on the Indonesia Stock Exchange in 2017-2021. This research uses quantitative methods. The population in this study consists of industrial sector manufacturing companies listed on the IDX for the 2017-2021 period. The sampling method used in this study was purposive sampling of 17 companies. The data collection method uses the documentation method and uses secondary data in the form of company annual reports with samples obtained through the official website of the Indonesia Stock Exchange, namely www.idx.co.id. This study was analyzed using multiple linear regression analysis. Based on the results of the research that has been done, it can be concluded that institutional ownership, the number of commissioners, fiscal loss compensation has no significant effect on tax evasion, and the percentage of commissioners has no significant effect on tax evasion, while the audit committee, audit quality has a significant effect on tax evasion in industrial sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period.
Analysis Of Factors Affecting Accounting Students In Choosing A Career As A Tax Accountant: (Empirical Study on Accounting Students Class of 2019-2020 Narotama University Surabaya) Ayu Nikmatul Sakdiah; Joko Suyono; Damarsari Ratnasahara Elisabeth
Journal of World Conference (JWC) Vol. 5 No. 1 (2023): Januari 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

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This research was conducted at Narotama University Surabaya. The purpose of the study is to determine and analyze the influence of financial awards, professional recognition, work environment, job market considerations, and social values on the career selection of Narotama University accounting students as tax accountants both simultaneously and partially. The population in this study was 72 students and the sampling in this study used a saturated sample technique with a total sample of 65 respondents. This research uses quantitative methods using a descriptive statistical analysis approach and multiple linear regression analysis. The results of this study show that financial rewards, professional recognition, work environment, job market considerations, and social values have an effect both partially and simultaneously on the career selection of accounting students as tax accountants. The author's advice is good for academics to hold socialization about tax accountant professional associations and improve the educational curriculum regarding accounting study programs so that in the future prospective accounting graduates can become qualified tax accountants.

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