Factors Affecting the Profit of Coal Companies in Indonesian Stock Exchange (IDX)

Jurnal Ilmu Keuangan dan Perbankan Pub Date : 2022-12-30 DOI:10.34010/jika.v12i1.6555

M. Maryana, Irfan Irfan, Bobby Rahman*, Adri Wanto

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Abstract

This study aims to examine the effect of Firm Size, Leverage, and Accrued Expenses on Profits in coal companies listed on the Indonesia Stock Exchange. The data used in this study is secondary data from as many as 8 coal companies listed on the Indonesia Stock Exchange for an observation period of 7 years so there are 56 observations. The sampling technique used is the purposive sampling method. The method used is panel data regression analysis. The results of the study show that simultaneously show that Firm size, leverage, and Accrued Expenses have a positive and significant effect on the profits of coal companies listed on the Indonesia Stock Exchange. Keywords: Profit, Firm Size; Leverage; Accrued Expense; Coal Companies This study aims to examine the effect of Firm Size, Leverage, and Accrued Expenses on Profits in coal companies listed on the Indonesia Stock Exchange. The data used in this study is secondary data from as many as 8 coal companies listed on the Indonesia Stock Exchange for an observation period of 7 years so there are 56 observations. The sampling technique used is the purposive sampling method. The method used is panel data regression analysis. The results of the study show that simultaneously show that Firm size, leverage, and Accrued Expenses have a positive and significant effect on the profits of coal companies listed on the Indonesia Stock Exchange. Kata Kunci: Laba; Ukuran Perusahaan; Leverage; Beban Akrual; Perusahaan Batu Bara

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影响印尼证券交易所(IDX)煤炭公司盈利的因素

本研究旨在检验在印度尼西亚证券交易所上市的煤炭公司的企业规模、杠杆率和应计费用对利润的影响。本研究中使用的数据是来自印度尼西亚证券交易所上市的多达8家煤炭公司的二次数据，观察期为7年，因此共有56次观察。所使用的采样技术是有目的的采样方法。使用的方法是面板数据回归分析。研究结果表明，企业规模、杠杆率和应计费用对在印尼证券交易所上市的煤炭公司的利润有着积极而显著的影响。关键词：利润，企业规模；影响力应计费用；煤炭公司本研究旨在检验在印度尼西亚证券交易所上市的煤炭公司的企业规模、杠杆率和应计费用对利润的影响。本研究中使用的数据是来自印度尼西亚证券交易所上市的多达8家煤炭公司的二次数据，观察期为7年，因此共有56次观察。所使用的采样技术是有目的的采样方法。使用的方法是面板数据回归分析。研究结果表明，企业规模、杠杆率和应计费用对在印尼证券交易所上市的煤炭公司的利润有着积极而显著的影响。Kata Kunci：拉巴；Ukuran Perusahaan；影响力Beban Akrual；巴拉河流域

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Jurnal Ilmu Keuangan dan Perbankan

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8 weeks