Pengaruh leverage, likuiditas, efisiensi, dan harga batu bara terhadap profitabilitas perusahaan: studi empiris di sektor pertambangan

DETAIL KOLEKSI

Pengaruh leverage, likuiditas, efisiensi, dan harga batu bara terhadap profitabilitas perusahaan: studi empiris di sektor pertambangan

Oleh : Mahsa Hisanah Dalilah

Info Katalog

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2025

Pembimbing 1 : Richy Wijaya Wahab

Pembimbing 2 : Mahasiswa

Kata Kunci : coal price, efficiency, leverage, liquidity, profitability

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2025_SK_SMJ_022002214006_Halaman-Judul.pdf	9
2.	2025_SK_SMJ_022002214006_Surat-Pernyataan-Revisi-Terakhir.pdf	1
3.	2025_SK_SMJ_022002214006_Surat-Hasil-Similaritas.pdf	1
4.	2025_SK_SMJ_022002214006_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf	1
5.	2025_SK_SMJ_022002214006_Lembar-Pengesahan.pdf	4
6.	2025_SK_SMJ_022002214006_Pernyataan-Orisinalitas.pdf	1
7.	2025_SK_SMJ_022002214006_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf	1
8.	2025_SK_SMJ_022002214006_Bab-1.pdf
9.	2025_SK_SMJ_022002214006_Bab-2.pdf
10.	2025_SK_SMJ_022002214006_Bab-3.pdf
11.	2025_SK_SMJ_022002214006_Bab-4.pdf
12.	2025_SK_SMJ_022002214006_Bab-5.pdf
13.	2025_SK_SMJ_022002214006_Daftar-Pustaka.pdf
14.	2025_SK_SMJ_022002214006_Lampiran.pdf

Abstrak
Abstract

P Penelitian ini bertujuan untuk mengetahui pengaruh leverage, likuiditas, efisiensi, dan harga batu bara terhadap profitabilitas perusahaan batu bara. Variabel independen dalam penelitian ini adalah debt to asset ratio, debt to equity ratio, long term debt to total asset, current ratio, total asset turnover, harga batu bara, firm size, dan firm age. Profitabilitas perusahaan sebagai variabel dependen diukur menggunakan return on asset. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel 30 perusahaan batu bara yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Metode analisis yang digunakan adalah regresi data panel dan diolah menggunakan software Eviews 10. Hasil penelitian ini menunjukkan bahwa debt to equity ratio, long term debt to total asset, current ratio, total asset turnover, harga batu bara, dan firm size berpengaruh terhadap profitabilitas, sedangkan debt to asset ratio dan firm age tidak berpengaruh terhadap profitabilitas. Penelitian ini menyarankan beberapa strategi bagi perusahaan batu bara untuk meningkatkan profitabilitas. Perusahaan perlu mengelola struktur modal secara hati-hati, menjaga arus kas yang memadai, memaksimalkan pemanfaatan aset, dan mempertimbangkan diversifikasi bisnis untuk mengurangi risiko akibat fluktuasi harga komoditas.

T This study aims to examine the effects of leverage, liquidity, efficiency, and coal prices on coal mining firm profitability. The independent variables are debt to asset ratio, debt to equity ratio, long term debt to total asset, current ratio, total asset turnover, coal price, firm size, and firm age. Profitability is measured using return on assets (ROA). Purposive sampling technique was employed, selecting 30 coal mining companies listed on the Indonesia Stock Exchange (2019-2023). Panel data regression analysis was conducted using Eviews 10. The results indicate that debt to equity ratio, long-term debt-to-total asset, current ratio, total asset turnover, coal price, and firm size significantly influence profitability, whereas debt to asset ratio and firm age do not have an effect on profitability. This research suggests several strategies for coal companies to increase profitability. Companies need to manage their capital structure carefully, maintain adequate cash flow, maximize asset utilization, and consider business diversification to reduce risks due to commodity price fluctuations.