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

Authors

  • Maryana Maryana Sekolah Tinggi Ilmu Ekonomi Lhokseumawe
  • Irfan Irfan STIE Lhokseumawe
  • Bobby Rahman* Universitas Malikussaleh
  • Adri Wanto Universität Hamburg

DOI:

https://doi.org/10.34010/jika.v12i1.6555

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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Published

30-12-2022

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Articles

How to Cite

Factors Affecting the Profit of Coal Companies in Indonesian Stock Exchange (IDX). (2022). Jurnal Ilmu Keuangan Dan Perbankan (JIKA), 12(1), 117-127. https://doi.org/10.34010/jika.v12i1.6555