PENGARUH PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PERTAMBANGAN BATU BARA

Dewi  Aprillia Sari; Bambang  Hadi Santoso

Dewi Aprillia Sari Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Bambang Hadi Santoso Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Keywords: profitability, liquidity, firm size, and firm value

Abstract

This research aims to identify, analyze, and examine the effect of profitability, liquidity, and firm size on the firm value of Coal Mining companies. Furthermore, the profitability was measured by Return On Asset (ROA). liquidity was measured by Current Ratio (CR), and firm size was measured by Ln (Total Asset). The research applies quantitatively. Moreover, the population comprises all Coal Mining companies listed on the Indonesia Stock Exchange (IDX). The data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, there were 11 companies as samples. Therefore, 44 data observations were analyzed during 2020-2023. The data analysis technique used multiple linear regression with SPSS 26 version. In addition, the result shows that profitability (ROA) has a negative and significant effect on firm value. Likewise, liquidity (CR) negatively and significantly affects firm value. However, firm size (Size) has a positive and significant effect on firm value.