DAMPAK PENURUNAN HARGA BATU BARA GLOBAL TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN PERTAMBANGAN SUB SEKTOR BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA

Nurul Qomari1 Titin Ruliana2 Purwanti3

Abstract


The Impact of Decline in Global Coal Prices on Profit Growth in Coal Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange under the guidance of Mrs. Titin Ruliana as supervisor I and Mrs. Purwanti as supervisor II.

The purpose of this study is to determine and analyze the impact of the decline in global coal prices in terms of liquidity ratios (Current Ratio), solvency ratios (Debt to Equity Ratio), profitability ratios (Net Profit Margin and Return On Assets) on profit growth in sub-sector mining companies. coal listed on the Indonesia Stock Exchange in 2018-2021.

Sample selection using purposive sampling technique. The selected sample is 8 companies. The method of analysis in this study consists of the classical assumption test, multiple linear regression analysis test, t test and the coefficient of determination (R2) test.

The results of the partial test (t test) show that the Current Ratio and Debt To Equity Ratio have no significant effect on profit growth in coal sub-sector companies listed on the Indonesia Stock Exchange in 2018-2021. While the results of the partial test (t test) show that Net Profit Margin and Return On Assets have a significant effect on profit growth in coal sub-sector companies listed on the Indonesia Stock Exchange in 2018-2021. The results of the coefficient of determination test show the Adjusted R Square value of 0.672, this means that 67.2% of the dependent variable can be explained by the independent variable, while the remaining 32.8% is explained by other variables

Keywords


Current Ratio, Debt To Equity Ratio, Net Profit Margin, Return On Assets, and Profit Growth.

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References


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DOI: https://doi.org/10.31293/ekm.v11i4.6755

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