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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 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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