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

Autor: Maryana Maryana, Irfan Irfan, Bobby Rahman, Adri Wanto
Jazyk: English<br />Indonesian
Rok vydání: 2022
Předmět:
Zdroj: Jurnal Ilmu Keuangan dan Perbankan, Vol 12, Iss 1 (2022)
Druh dokumentu: article
ISSN: 2089-2845
2655-9234
DOI: 10.34010/jika.v12i1.6555
Popis: 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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