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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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Effect of Profitability, Liquidity and Leverage on Tax Aggressiveness Petrina Gloria Christy
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 examine and obtain empirical evidence of the effect of profitability, liquidity and leverage on tax aggressiveness. Sampling using purposive sampling method obtained a sample of 19 companies with 76 data. The population in this study are manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange during the period 2017-2020. The regression model in this study is multiple linear regression analysis. The results showed that profitability had a negative and significant effect on tax aggressiveness. Liquidity has a positive and significant effect on tax aggressiveness. Leverage has a positive and significant effect on tax aggressiveness.
The Effect of Current Ratio, Total Asset Turnover, and Debt to Asset Ratio on Return on Assets in Food and Beverage Companies Listed in Indonesia in 2019-2021 Siti Nur Nislakh Febriyanti; Wahyudiono
Journal of World Conference (JWC) Vol. 5 No. 2 (2023): March 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

This study aims to test and prove the Current Ratio, Total Asset Turnover, and Debt to Asset Ratio to Return on Asset. This type of research uses a quantitative approach to secondary data. The population in this study is Food and Beverage companies listed on the Indonesia Stock Exchange in 2019-2021 as many as 30 companies. The sampling method uses documentation techniques so as to produce 10 samples of the company. The data analysis techniques used are multiple linear regression analysis, classical assumption testing, and hypothesis testing. The results of this study show that simultaneously Current Ratio, Total Asset Turnover and Debt to Asset Ratio have a significant effect on Return on Assets. While partially Current Ratio has a significant effect on Return on Asset, Total Asset Turnover does not have a significant effect on Return on Asset and Debt to Asset Ratio has a significant effect on Return on Asset.
The Effect of Thin Capitalization, Institutional Ownership and Managerial Ownership on Tax Avoidance in Automotive Companies on the Indonesia Stock Exchange Widyastuti Prihastiwi; Ariyani
Journal of World Conference (JWC) Vol. 5 No. 2 (2023): March 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

This study aims to examine the Effect of Thin Capitalization, Institutional Ownership and Managerial Ownership on Tax Avoidance in Automotive Companies on the Indonesia Stock Exchange. This study uses a quantitative approach. The samples used as objects in this study were automotive companies listed on the Indonesia Stock Exchange during the 2017 – 2021 period. The samples were selected using a purposive sampling method. The type of data used in this research is secondary data. The results of this study are that Thin capitalization has an effect on Tax Avoidance, Institutional Ownership has no effect on Tax Avoidance, Managerial Ownership has no effect on Tax Avoidance and Thin capitalization, Institutional Ownership and Institutional Ownership have a simultaneous effect on Tax Avoidance. Boundary problems in research are very important in bringing the subject matter closer so that there is no confusion in interpreting research results. In order for the research to be more focused and perfect, it is necessary to limit the variables in this research. Therefore, the authors limit only using the independent variables Thin Capitalization, Institutional Ownership and Managerial Ownership and the dependent variable tax avoidance, using secondary data on automotive companies on the Indonesia Stock Exchange from 2017 to 2021. This research is expected to provide motivation for companies to be aware of not doing tax evasion, and this research is expected to be useful for investors so they can be careful in choosing companies to invest their capital.
The Effect of Capital Intensity, Inventory Intensity, Company Size and Leverage on Tax Avoidance in the Coal Mining Sector on the Indonesia Stock Exchange 2017 – 2021 Ghani Arief Sulaiman; Putri Zanufa Sari
Journal of World Conference (JWC) Vol. 5 No. 2 (2023): March 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

This study aims to analyze the influence of Capital Intensity, Inventory Intensity, Company Size and Leverage on Tax Avoidance. This study uses a quantitative approach in the form of financial reports of coal mining 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 55 samples. The results of this study indicate that the results of testing the first hypothesis (H1) show that capital intensity has an effect on tax avoidance, the results of testing the second hypothesis (H2) show that inventory intensity has no effect on tax avoidance, the results of testing the third hypothesis (H3) show that company size has an effect on tax avoidance, the results of testing the fourth hypothesis (H4) show that leverage has an effect on tax avoidance, the results of testing the fifth hypothesis (H5) show that capital intensity, inventory intensity, firm size and leverage simultaneously have an effect on tax avoidance. The problem definition in this study is very important in bringing the subject matter closer so that there is no confusion in interpreting the research results. In this study there are variable restrictions, namely using only independent variables, namely Capital Intensity, Inventory Intensity, Firm Size and Leverage. The dependent variable is tax evasion using secondary data on the coal mining sector for 2017-2021 which is listed on the Indonesia Stock Exchange. The results of this study are expected to provide consideration related to Capital Intensity, Inventory Intensity, Company Size and Leverage on tax avoidance.
The Influence of Perceptions, Motivation, Interests, and Knowledge of Students about Tax on Career Choices in Taxation: (Empirical Studies on Accounting Students Class of 2019 and 2020, Narotama University, Surabaya) Adinda Oktavia; Ibnu Fajarudin
Journal of World Conference (JWC) Vol. 5 No. 2 (2023): March 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

The purpose of this study was to determine the effect of student perceptions, student career motivation, student job market consideration motivation, student interest, and student knowledge about taxes on career choices in taxation. This research was conducted at Narotama University in Surabaya, especially the Accounting study program in the choice of a career in the field of taxation. The sample in this study used a purposive sampling technique including accounting students in 2019 and 2020 with a total population of 110 students with a sampling technique using the slovin formula. The research instrument used a questionnaire which was then tested with the help of the SPSS version 26 application. From the test, it was found that the student perception variable partially has no effect on career choices in the field of taxation. The variable of student career motivation partially has a significant effect on career choices in the field of taxation. Variable motivation in consideration of the student labor market partially has no effect on career choices in the field of taxation. The student interest variable partially has a significant effect on career choices in the field of taxation. The variable of student knowledge about taxes partially has a significant effect on career choices in the field of taxation. Simultaneously student perceptions, student career motivation, student job market consideration motivation, student interests, and student knowledge about taxes influence career choices in the field of taxation.
The Influence of Working Capital to Total Assets, Debt to Equity Ratio, Total Asset Turnover, and Net Profit Margin on Profit Growth in Pharmaceutical Sub-Sector Companies Listed on the Idx for the 2017-2021 Period Erika Mirza Dewi
Journal of World Conference (JWC) Vol. 5 No. 2 (2023): March 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

This study aims to determine the effect of Working Capital to Total Assets (WCTA), Debt to Equity Ratio (DER), Total Asset Turnover (TAT) and Net Profit Margin (NPM) on Profit Growth in Pharmaceutical Sub Sector Companies on the IDX for the period 2017 – 2021 . This study uses a quantitative approach. The population used in this study are Pharmaceutical Sub-Sector Companies listed on the Indonesia Stock Exchange for the period 2017 – 2021 with a total of 9 companies. The sample used in this study used 9 companies with the Saturated 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 uses the IBM SPSS 26 for windows program. The results showed that partially Working Capital to Total Assets had no significant effect on Profit Growth, Debt to Equity Ratio had a significant effect on Profit Growth, Total Asset Turnover had a significant effect on Profit Growth and Net Profit Margin had a significant effect on Profit Growth. While simultaneously Working Capital to Total Assets, Debt to Equity Ratio, Total Asset Turnover and Net Profit Margin have a significant effect on Profit Growth.
Analysis of The Effect of Audit Opinion, Size of Public Accounting Firm and Audit Delay on Stock Prices of Companies Listed in Lq45 on The Indonesian Stock Exchange Dessy Yustiani
Journal of World Conference (JWC) Vol. 5 No. 2 (2023): March 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

The purpose of this study was to determine whether audit opinion, size of public accounting firm and audit delay affect stock prices in companies included in the LQ45 index on the Indonesia Stock Exchange (IDX) for the period 2017 to 2021. Design/methodology/approach: Multiple linear regression analysis. The research results are: 1) Audit opinion has a significant effect on the company's stock price enlisted in LQ45 index of IDX. 2) The size of public accounting firm has a significant effect on stock prices the company's stock price enlisted in LQ45 index of IDX. 3) Audit Delay has a significant effect on stock prices company's stock price enlisted in LQ45 index of IDX. 4) Audit opinion, size of public accounting firm and audit delay simultaneously has a significant effect on stock prices the company's stock price enlisted in LQ45 index of IDX. State your limitation here. This paper is original. Research Paper
The Influence of Auditor Switching, Size of Public Accounting Office, and Company Size on Audit Delay in Automotive Companies on the Indonesia Stock Exchange, 2017 To 2021 Febriyanti Eka Sari; Joko Suyono
Journal of World Conference (JWC) Vol. 5 No. 2 (2023): March 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

This study aims to analyze the effect of auditor switching, the size of a public accounting firm and company size on audit delays in automotive companies on the Indonesia Stock Exchange in 2017 - 2021. This study uses a quantitative approach using secondary data in the form of financial reports for automotive companies listed on the stock exchange. Indonesia Effect from 2017 to 2021. The sample selection technique used in this study used a purposive sampling approach, the number of samples used in this study were 44 samples. In this research the results of testing the first hypothesis (H1) show that auditor switching has an effect on audit delay, the results of testing the second hypothesis (H2) show that KAP size does not affect audit delay, The results of testing the third hypothesis (H3) show that company size has an effect on audit delay, The results of testing the fourth hypothesis (H4) show that auditor switching, KAP size and company size simultaneously influence audit delay. In this study, the difficulty of the problem lies in the independent variables used, namely auditor switching, the size of the public accounting firm and the size of the company. The dependent variable used is audit delay. In this study, researchers used automotive companies listed on the Indonesia Stock Exchange from 2017 to 2021. This research is expected to provide information and insight regarding the effect of auditor switching, the size of the public accounting firm and the size of the company on audit delay. This Paper is Original Research paper
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.

Page 26 of 27 | Total Record : 265

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