Nisa, Eka Khairun (2025) Pengaruh Current Ratio, Debt To Equity Ratio Dan Firm Size Terhadap Pertumbuhan Laba Pada Perusahaan Pertambangan Sub Sektor Batubara Yang Tedaftar Di Bursa Efek Indonesia. Other thesis, Universitas Islam Riau.

Text 185210922.pdf - Submitted Version Restricted to Registered users only Download (1MB) | Request a copy

Abstract

This study aims to analyze the effect of financial ratios, namely Current Ratio (CR), Debt to Equity Ratio (DER), and Firm Size (FS) on profit growth in coal subsector mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. Profit growth as the dependent variable was chosen because it can describe the company's financial performance which can be influenced by the liquidity ratio, capital structure, and company size. The method used in this study is multiple linear regression analysis, with independent variables namely Current Ratio, Debt to Equity Ratio, and Firm Size. The sample used in this study was coal sub-sector companies listed on the IDX during the period studied. The results of the study show that: Current Ratio does not have a significant effect on profit growth, although it has a positive effect, Debt to Equity Ratio has a negative effect on profit growth, but this effect is also not significant, Firm Size shows a negative effect on profit growth, although this effect is not significant, Overall, Current Ratio, Debt to Equity Ratio, and Firm Size together do not have a significant effect on profit growth in coal mining sub-sector companies listed on the IDX during the 2018-2022 period. Based on these results, it can be concluded that the financial factors tested in this study do not have a significant effect on profit growth in companies in the coal mining sector. This study provides important insights for investors and company management in making more appropriate financial decisions.

Actions (login required)

View Item