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Artykuły w czasopismach na temat „Coal firm”

Autor: Grafiati

Data publikacji: 3 czerwca 2025

Data aktualizacji: 31 lipca 2025

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1

Asep, Maulana Akbar, and Santioso Linda. "The Influence of the Exchange Rate, Interest Rates, Indonesian Coal Price Reference (HBA) and World Oil prices on the Firm's Value of Coal mining firms traded on the IDX in 2018-2023." International Journal of Current Science Research and Review 07, no. 12 (2024): 9119–28. https://doi.org/10.5281/zenodo.14546489.

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Abstract : With this research, we want to better understand how exchange rates, interest rates, Indonesian coal reference prices, and oil prices about the valuation of coal firms that are publicly traded on the Indonesia Stock Exchange (IDX) for the period 2018-2023. Using a quantitative approach and multiple linear regression analysis, this research evaluates the effect on firm value. The analytical results demonstrate that exchange rates significantly impact firms value, while interest rates, coal reference and oil prices with firm value. Based on these findings, it is recommended that coal

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Maryana, Maryana, Irfan Irfan, Bobby Rahman*, and Adri Wanto. "Factors Affecting the Profit of Coal Companies in Indonesian Stock Exchange (IDX)." Jurnal Ilmu Keuangan dan Perbankan (JIKA) 12, no. 1 (2022): 117–27. http://dx.doi.org/10.34010/jika.v12i1.6555.

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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 pr

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Sihombing, Pardomuan, and Yohanes Dimas Priambhodo. "The Effect of Coal Production, Profitability, Leverage, Newcastle Price on Firm Value with Renewable Energy Moderation." Research of Economics and Business 2, no. 1 (2024): 25–38. http://dx.doi.org/10.58777/reb.v2i1.203.

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The flow of investment funds from global fund managers to energy sector stocks is increasing and is focused on renewable energy. Regarding this, several energy sector companies in Indonesia have started to diversify their business into renewable energy. This research uses panel data analysis, which aims to see the influence of various variables, including coal production, profitability, leverage, and Newcastle coal price with renewable energy as a moderator on the value of energy sector companies. The companies in the sample are the coal sub-sector energy sector listed on the Indonesia Stock E

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Cahyono, Koko, and Nursanita Nursanita. "Determinant Factors of Firm Value in Coal Mining Firms: Evidence from Indonesia." Research of Accounting and Governance 2, no. 2 (2024): 95–109. http://dx.doi.org/10.58777/rag.v2i2.290.

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This research investigates how firm value in coal mining companies is influenced by profitability, leverage, and corporate governance between 2014 and 2020. Utilizing a quantitative approach with a descriptive methodology, the study analyzed secondary data from 21 coal companies, totaling 147 data points, sourced from the Indonesian Stock Exchange (BEI). Findings reveal that Debt-to-Equity Ratio (DER) and the presence of an Independent Board of Commissioners positively affect firm value. Conversely, managerial ownership and the Audit Committee's impact on firm value were negligible, due to lim

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5

Ullah Khan, Humera Asad. "Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Batu Bara." Jurnal Ekonomi 26, no. 1 (2021): 116. http://dx.doi.org/10.24912/je.v26i1.731.

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This study aims to examine the effect of financial performance on firm value in the coal sector listed on the Indonesia Stock Exchange for the period 2017-2019. Financial performance in this study is represented by ROA (Return on Assets) and ROE (Return on Equity). Samples were taken using purposive sampling method, obtained 12 coal companies. The results of this study indicate that the ROA (Return on Asset) and ROE (Return on Equity) simultaneously have an effect on firm value. ROE (Return on Equity) partially affects firm value in the coal sector listed on the Indonesia Stock Exchange for th

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6

Febrianti, Rindi Antika, and Omi Pramiana. "Pengaruh Ukuran Perusahaan, Profitabilitas, dan Leverage Terhadap Tax Avoidance." Journal of Culture Accounting and Auditing 3, no. 2 (2024): 131. https://doi.org/10.30587/jcaa.v3i2.9051.

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This study examines the influence of firm size, profitability, and leverage on tax avoidance practices in coal companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2022. Tax avoidance refers to the legal strategy employed by companies to minimize tax obligations by exploiting loopholes in tax regulations. While lawful, such practices often raise concerns due to their potential impact on state tax revenues. Using a quantitative approach, this research employs multiple linear regression analysis to evaluate data from 20 coal companies selected through purposive sampling. Th

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Christina Juliana and Venantius Valentino Sembiring. "How Sustainability Reporting Strengthens the Profitability – Firm Value Link in Coal Mining Companies." Jurnal Akuntansi 29, no. 1 (2025): 1–24. https://doi.org/10.24912/ja.v29i1.2590.

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This study investigates whether sustainability reporting can moderate the effect of profitability on firm value. Using a quantitative approach, it examines profitability as the independent variable, firm value as the dependent variable, and sustainability reporting as the moderating variable. The research analyses time series and cross-sectional data for 12 coal mining companies listed on the Indonesia Stock Exchange between 2020 and 2022. The findings reveal that profitability negatively impacts firm value. However, sustainability reporting moderates this relationship, enhancing firm value. T

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8

Widiyati, Dian. "PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE DAN CASH ON HAND TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN BATU BARA YANG GO PUBLIC TAHUN 2017-2018 DI BURSA EFEK INDONESIA)." GOING CONCERN : JURNAL RISET AKUNTANSI 15, no. 2 (2020): 279. http://dx.doi.org/10.32400/gc.15.2.28155.2020.

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This study aims to analyze and obtain empirical evidence about the effect of profitabilitas, company size, leverage and cash on hand for firm value in coal mining companies in Indonesia. Independent variables used in this study is profitabilitas, company size, leverage and cash on hand. Dependent variable used in this study is firm value. The method of analysis of this research used multiple regression analysis. Study’s population was coal mining companies listed in Indonesia Stock Exchange (IDX) period among 2017-2018 with amount 22 companies. Data was collected by purposive sampling method s

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9

Rusyanto, Joshua Victor, Paulina Van Rate, and Victoria N. Untu. "PENGARUH PROFITABILITAS, FIRM SIZE, GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN PADA INDUSTRI PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BEI PERIODE 2015-2019." Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi 10, no. 3 (2022): 514. http://dx.doi.org/10.35794/emba.v10i3.42432.

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The purpose of this study is to determine whether Profitability, Firm Size and Growth Opportunity have an influence on the Company Value of coal for the 2015-2019 period. The sample in this study were 14 coal companies listed on the Indonesia Stock Exchange in 2015-2019. This is a quantitative study and the analytical method used in this study is multiple linear regression analysis. With the results, profitability as measured by Return on Equity (ROE) and Firm Size has a significant effect on firm value as measured by Price to Book Value (PBV) in the research sample. Meanwhile, Growth Opportun

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10

Jonathan, LCA Robin, and Theresia Militina. "PENGARUH STRUKTUR MODAL TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA PERUSAHAAN BATUBARA YANG GO-PUBLIC DI INDONESIA." Research Journal of Accounting and Business Management 3, no. 1 (2019): 97. http://dx.doi.org/10.31293/rjabm.v3i1.4219.

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This study aims to analyze and determine the effect of the projected capital structure in the leverage ratio on profitability and company value in coal companies that go public in Indonesia in 2013-2015 both directly and indirectly.With the improvement in the selling price of coal today, it is a breath of fresh air for coal mining companies to start their activities. The decision on the proportion between debt and equity is very important. Modigliani and Miller said that the use of debt would be more profitable than the capital itself. The main objective of financial management is to maximize

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11

Diana Uffiah and Ana Kadarningsih. "KEBIJAKAN HUTANG, UKURAN PERUSAHAAN, KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BEI." Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis 1, no. 1 (2021): 33–39. http://dx.doi.org/10.55606/jaem.v1i1.137.

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This study aimed to examine the effect of debt policy, firm size and investment decision on the firm value of coal mining companies which were listed on Indonesia Stock Exchange for the period of 2013-2018. The population was 26 coal mining companies. While, the sampling collection technique used purposive sampling in which there were 20 companies as sample. Analysis method which used in this study are multiple regression analysis, classic assumption test, determinant coefficient, f-test, and t-test. The result of the study shows that firm size and debt policy had negative but no significant e

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12

Turahma, Mawadda, Kasmadi Kasmadi, and Irfan Tanjung. "THE EFFECT OF PROFITABILITY, SOLVABILITY AND FIRM SIZE ON THE AUDIT DELAY ON LISTED COAL MINING COMPANIES ON THE INDONESIA STOCK EXCHANGE." Jurnal Riset Manajemen Indonesia 4, no. 1 (2022): 13–21. http://dx.doi.org/10.55768/jrmi.v4i1.88.

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The purpose of this study was to determine the effect of profitability, solvency, and firm size simultaneously and partially on audit delay. This study in coal companies of subsektor listed on the Indonesia Stock Exchange in 2017-2020 period. The analysis used is multiple linear regression analysis with a sample of 15 coal companies. Hypothesis testing is done by f-test and t-test. The key is that simultaneously profitability, solvency, and firm size have a significant effect on audit delay partially. Of the three variables tested, only two variables have an effect on audit delay, namely profi

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13

Wulandari, Firda, Mohammad Yahya Arief, and Ida Subaida. "PENGARUH PROFITABILITAS DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI." Jurnal Mahasiswa Entrepreneurship (JME) 3, no. 5 (2024): 968. http://dx.doi.org/10.36841/jme.v3i5.4956.

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Coal mining is one of the subsectors that has a major influence, its impact on the Indonesian economy. The purpose of this study is to examine the effect of Profitability, and Capital Structure in influencing Firm Value moderated by Dividend Policy. This research is explanatory research. The population in this study is a coal subsector mining company listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique is purposive sampling. Data were analyzed and hypothesis testing using the Structural Equation Model - Partial Least Square (PLS-SEM). The results of the direct influence

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14

Sihombing, Pardomuan, Natael Pranata, and Yohanes Kwee. "Effect of Dividend, Profitability, and Interest Rates on Firm Value with Leverage as Moderating." Research of Finance and Banking 2, no. 1 (2024): 14–24. http://dx.doi.org/10.58777/rfb.v2i1.218.

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This research aims to determine the effect of dividend policy, profitability, and interest rates on firm value with leverage as a moderating variable in coal sector firms listed on the Indonesia Stock Exchange. The sampling method uses purposive sampling, with several predetermined criteria, the number of samples is 12 coal sector firms. This research uses panel data analysis. The appropriate panel data model in research uses a fixed effects model. The research results show that dividend policy, profitability, and interest rates have no effect on firm value, and leverage as a moderating variab

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15

Sun, Xi Min, Jing Wang, and Tao Cui. "Diversification, Industrial Synergy and Firm Performance of State-Owned Enterprises - Taking Coal Business Groups as an Example." Applied Mechanics and Materials 687-691 (November 2014): 4609–15. http://dx.doi.org/10.4028/www.scientific.net/amm.687-691.4609.

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Diversified industrial combination of state-owned enterprise is often not optimal, it can also maintain in the industry boom, but once the main market atrophy, the entire firm’s development will be in trouble, such as coal business groups. To solve this problem, this paper use industrial synergy as an intermediary variable and develop the traditional dualism, which is the relationship between diversification and firm performance, to trialism, which are relationships among diversification, industrial synergy and firm performance and take coal enterprises listing Corporations as an example to an

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16

Iskandar, Luis, Berliani Dwi Nur Arofah, and Nurhana Dhea Parlina. "Determinants of Firm Value in the Coal Industry: Stock Price, Firm Size, Profitability, and Leverage 2021-2023." Journal of Accounting and Finance Management 6, no. 2 (2025): 700–711. https://doi.org/10.38035/jafm.v6i2.1874.

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This study had the aim to examine the influence of stock price, company size, profitability, along with leverage on firm value in coal mining sub-sector companies that are listed on the Indonesia Stock Exchange during 2021–2023 period. A quantitative method with a purposive sampling approach was employed, resulting in 51 observations from 17 companies. The variables analyzed include stock price (closing price), company size (SIZE), profitability (ROA), and leverage (DAR), with firm value proxied by the Price to Book Value (PBV) ratio. Data were analyzed through multiple linear regression with

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17

Gaolu, Zou. "Testing for the Mean Reversion of Chinese Coal Stock Prices." Advances in Research 10, no. 1 (2017): 1–10. https://doi.org/10.9734/AIR/2017/33557.

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<strong>Aims: </strong>The main purpose of this paper is to test if prices of coal firm stocks in the Chinese A-Share market fluctuate around a long-term trend. <strong>Study Design: </strong>Existence of a unit root implies that a macroeconomic variable is non stationary and a shock to the market may have imposed a permeant effect on the long-run trend. The variable will not be mean-reverting. To improve the test robustness, conventional unit root tests must be conducted in line with structural break tests. A comparison of the unit roots of stock prices of two coal producing and processing fi

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18

Diarta, Anggy, Sri Yuni, Golda Belladonna Umbing, Agus Satrya Wibowo, Fitria Husnatarina, and Ade Yuniati. "Power of directors: Do multiple job, military connection, political connection determine firm value mining sector coal production?" JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi 5, no. 1 (2025): 26–35. https://doi.org/10.52300/jemba.v5i1.19967.

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This study aims to examine the influence of Multiple Job, Military Connection, and Political Connection of the CEO on Firm Value, with Company Size and Leverage as control variables. The population in this study is coal production sector mining companies listed on the Indonesia Stock Exchange from 2020-2022. The sampling technique used purposive sampling with the criteria being companies that issued financial statements & annual reports consecutively from 2020-2022. The reason for choosing this sector is because it is growing day by day, and it is directly regulated by the government. Base

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Kusmawati, Siska Dila, and Nur Anisah. "THE EFFECT OF GREEN ACCOUNTING AND INTELLECTUAL CAPITAL ON FIRM VALUE WITH BUSINESS STRATEGY AS A MODERATION VARIABLE." Jurnal Akuntansi Bisnis 18, no. 1 (2025): 146. https://doi.org/10.30813/jab.v18i1.7871.

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<p><strong>Background</strong>: The growing emphasis on sustainability and intellectual capital in corporate decision-making has led to increased interest in understanding their impact on firm value. In particular, business strategy may play a crucial role in moderating these relationships.</p><p><strong>Objective</strong>: This study aims to examine the effect of green accounting and intellectual capital on firm value, with business strategy as a moderating variable.</p><p><strong>Research Methods</strong>: The study focuses on

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20

Anas, Hasib Hanafi, and Dhani Ichsanuddin Nur. "Dampak Rasio Keuangan terhadap Nilai Perusahaan dengan Pemoderasi Pengungkapan Corporate Social Responsibility pada Perusahaan Pertambangan Batu Bara." J-MAS (Jurnal Manajemen dan Sains) 9, no. 1 (2024): 27. http://dx.doi.org/10.33087/jmas.v9i1.1154.

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This study investigates the relationship between profitability parameters and company size and firm value moderated by disclosure of corporate social responsibility in the coal mining sub-sector which is traded on the Indonesia Stock Exchange. The results of the study found that firm value increases with profitability, decreases significantly with firm size, profitability moderated by disclosure of corporate social responsibility has a significant negative effect on firm value, and firm size moderated by disclosure of corporate social responsibility cannot contribute to firm value. Moderate re

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21

Widigdya, Singgih, Akhmadi Akhmadi, and Wawan Ichwanudin. "Impact of Capital Structure on Firm Value with Profitability as Mediator: Indonesian Coal Companies Study." Indonesian Journal of Innovation Multidisipliner Research 2, no. 1 (2024): 106–16. http://dx.doi.org/10.69693/ijim.v2i1.151.

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Over the past six years, global economic volatility shaped by geopolitical complexities has significantly impacted the coal sector, marked by fluctuating prices influenced by events such as the Ukraine crisis and the COVID-19 pandemic. This study focuses on Indonesian coal companies, examining the relationship between capital structure (DER), firm performance (ROA), and firm value (PBV). Through empirical analysis of 15 listed companies from 2018 to 2023, utilizing Hayes' Process Macro Model 4, the research finds that higher Debt to Equity Ratios (DER) negatively affect Return on Assets (ROA),

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Malahayati, Rina. "STRUKTUR KEPEMILIKAN MANAJERIAL, STRUKTUR KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN DAN DAMPAKNYA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR PERTAMBANGAN BATUBARA PADA TAHUN 2017-2019." Jurnal Akuntansi dan Keuangan 9, no. 1 (2021): 29. http://dx.doi.org/10.29103/jak.v9i1.3551.

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This study is aimed to examine the influence of managerial ownership structure, institutional ownership structure, and firm size on company performance and the impact on the earning management on companies of sector coal mining in 2017 – 2019. Unit analysis are companies listed on coal mining for period 2017-2019. The population are 75 observations (25 companies x 3 years). Data processing uses panel data processed by using SPSS. For testing the hypothesis, the study uses path analysis. The result showed that (1) managerial ownership structure, institutional ownership structure, and firm size

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23

Azizah, Lutpiah Nur, and Renny. "The Effect Of Green Accounting, Environmental Performance, Company Size, and Sustainability Report On Firm Value In Coal Industry Energy Sector." Jurnal Kajian Akuntansi, Auditing dan Perpajakan 1, no. 2 (2024): 214–24. https://doi.org/10.35760/jkaap.2024.v1i2.12956.

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Climate change and its negative impact on the environment is becoming an increasingly urgent global issue. Coal-fired power plants are the largest contributor to GHG emissions from the energy sector. Coal industry companies, as one of the industrial sectors that produce greenhouse gas emissions, have an important role in environmental conservation efforts. This study aims to determine the effect of green accounting, environmental performance, company size, and sustainability report on capital structure in coal industry energy sector companies listed on the Indonesia Stock Exchange for the peri

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Nisah, Ella Sofiatun, Joni Hendra, and Elok Dwi Vidiyastutik. "Pengaruh Struktur Modal, Keputusan Investasi Dan Kebijakan Dividen Terhadap Nilai Perusahaan Pada Sub Sektor Pertambangan Batubara Yang Terdaftar Di BEI." EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi 4, no. 1 (2024): 119–28. http://dx.doi.org/10.56799/ekoma.v4i1.4937.

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This research was conducted on companies in the coal mining subsector listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022 with the aim of determining the influence of Capital Structure, Investment Decisions, and Dividend Policy both partially and simultaneously on Firm Value in the coal mining subsector companies listed on the Indonesia Stock Exchange (IDX).The type of research used is quantitative, with an associative approach, involving variables such as Capital Structure, Investment Decisions, and Dividend Policy. The sample used in this study consists of 14 companies with

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Asma Fauziyah, Siti, and Said Djamaluddin. "The Effect of Financial Performance on the Profitability to Coal Mining Company Subsectors in Indonesia Stock Exchange." Journal of Sosial Science 2, no. 5 (2021): 697–710. http://dx.doi.org/10.46799/jss.v2i5.198.

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This study aims to determine the effect of financial performance on profitability in coal companies, the period 2014-2019. This study uses a panel data regression method with a Fixed Effect Model research model approach where samples of 19 companies with populations of 26 in the Coal Sub-sector companies are obtained according to the criteria set by the author based on observations for 6 years, namely 2014-2019 using the E-views program 10 and Microsoft Excel 2016. The result shows that partially the variable Net Working Capital, Firm Size, Current Ratio, Debt to Equity Ratio, and Total Assets

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Unnisa', Mutiara Annafi', and Dwi Ermayanti Susilo. "PENGARUH RASIO KEUANGAN TERHADAP KEBIJAKAN DIVIDEN DENGAN PERTUMBUHAN PERUSAHAAN SEBAGAI VARIABEL INTERVENING." Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 10, no. 1 (2025): 328–41. https://doi.org/10.24815/jimeka.v10i1.33041.

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This study analyzes the influence of profitability, leverage, and liquidity on dividend policy, with firm growth as an intervening variable, in coal mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. The research variables are proxied by Return on Equity (ROE), Debt to Equity Ratio (DER), Current Ratio (CR), Growth, and Dividend Payout Ratio (DPR). The study employs a quantitative method, analyzing data from 12 coal mining sub-sector companies listed on the IDX during the 2020–2023 period, selected using purposive sampling. The data analysis tech

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Ardelia, Dea Devina, Irma Suryani, and Syahrudin Syahrudin. "Tax Avoidance in Influencing The Firm Value." Journal of Accounting INABA (JAI) 2, no. 02 (2023): 99–111. http://dx.doi.org/10.56956/jai.v2i02.249.

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The purpose of this study is to determine how tax avoidance affects the value of coal mining companies listed on the Indonesian stock exchange from 2018–2022. Associative descriptive research is the quantitative methodology employed in this study. Purposive sampling was the method of sampling that was employed in this study. The sample in the research obtained through the sample selection criteria was 10 companies with a total of 50 samples. The data source obtained from this research is secondary using financial reports from 10 companies according to sampling criteria from 2018 to 2022. The s

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Hendra and Janny Rowena. "FAKTOR-FAKTOR YANG DAPAT MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN PERTAMBANGAN BATU BARA." JURNAL CAFETARIA 2, no. 2 (2021): 62–76. http://dx.doi.org/10.51742/akuntansi.v2i2.360.

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The purpose of this study is to knowing how influence of factors that can affect the capital structure such as profitability, liquidity, business risk, firm size and sales growth on the coal mining companies. The population object in this study are all of the coal mining companies on the Indonesia Stock Exchange listed from 2012 to 2019, and use purposive sampling technique to sampling method, then resulting 64 data and used as samples. The multiple linear regression is used method of analysis in this study. Data analysis in this study is used EViews 10. The results shows that profitability, l

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Shehan Permayo Pasa, Evi Yuniarti, and M. Muhayin A. Sidik. "Determinan Kebijakan Dividen pada Perusahaan Subsektor Minyak, Gas, dan Batu Bara yang Terdaftar di BEI Tahun 2020-2023." Akuntansi dan Ekonomi Pajak: Perspektif Global 1, no. 4 (2024): 149–61. https://doi.org/10.61132/aeppg.v1i4.576.

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This research was conducted to determine the effect of liquidity, profitability, leverage, and firm size on dividend policy in oil, gas, and coal subsector companies listed on the the Indonesia Stock Exchange (IDX) in 2020-2023. This research uses 4 independent variables in the form of liquidity which is measured by the current ratio, profitability which is measured by the return on assets, leverage which is measured by the debt to equity ratio, and firm size which is measured by ln.total assets. The dependent variable is dividend policy, measured using the dividend payout ratio. The populatio

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Pradana, Reza Septian. "ANALISIS FINANCIAL DISTRESS PADA PERUSAHAAN PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2018." JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi 6, no. 1 (2020): 36–45. http://dx.doi.org/10.31289/jab.v6i1.2825.

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This study aims to identify financial distress for coal mining firms registered in Indonesia Stock Exchange and analyze the factors that influent. This study uses methodological logistic regression analysis. The result of analyzing annual financial report 23 coal mining firms registered in Indonesia Stock Exchange period 2017-2018 is that 5 firms get financial distress. The result of estimation using logistic regressionshows that firm size and Debt to Equity Ratio (DER) significantly influent to the opportunity of coal mining firms gets financial distress. Thus, coal mining firms registered in

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Agustinus Dandy Septyawan Surya Putra. "Pengaruh Profibilitas, Solvabilitas, Aktivitas Terhadap Nilai Perusahaan Minyak, Gas, Batubara." Kompak :Jurnal Ilmiah Komputerisasi Akuntansi 17, no. 2 (2024): 200–207. https://doi.org/10.51903/kompak.v17i2.2052.

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This study investigates the influence of profitability, solvency, and activity financial ratios on firm value within the energy sector (oil, gas, and coal) listed on the Indonesia Stock Exchange from 2021 to 2023. Utilizing multiple linear regression analysis, the research demonstrates that profitability (ROA), solvency (DER), and activity (TATO) collectively and individually impact firm value (PBV). The findings suggest that financial performance management is crucial for enhancing firm value in this sector, especially in response to market dynamics and regulatory changes.

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WISUTA, REFAN LEONARDO, and STELLA STELLA. "PENGARUH MARKET SIZE, KINERJA PERUSAHAAN, NILAI PERUSAHAAN, LEVERAGE, DAN KESEMPATAN BERTUMBUH TERHADAP STOCK RETURN." Jurnal Bisnis dan Akuntansi 19, no. 2 (2018): 243–50. http://dx.doi.org/10.34208/jba.v19i2.276.

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The purpose of this research is to test and analyze empirically the influence of market size, firm performance, firm value, leverage, and growth opportunity toward stock return. The object of this research is coal mine sector companies that listed in Indonesia Stock Exchange period 2010-2014. The purposive sampling is used as sampling technique, where 8 companies met the criteria and were analyzed using Eviews8 panel data regressions with random effect model to test the hypothesis. The result of this research shows firm performance and firm value influence stock return.While market size, lever

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Butar Butar, Dea Tiara Moonalisa, and Iskandar Itan. "Impact of Sustainability Reporting on Firm Value with Audit Quality as Moderator: Coal Companies." Jurnal Ilmiah Akuntansi Kesatuan 13, no. 3 (2025): 535–44. https://doi.org/10.37641/jiakes.v13i3.3399.

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This study examines the impact of sustainability reporting on firm value in coal mining companies in Indonesia and investigates the moderating role of audit quality in this relationship. Rooted in agency theory, this study addresses the issue of information asymmetry between managers and shareholders, especially in environmentally sensitive industries. This study uses a quantitative approach using sustainability reporting as the independent variable, firm value as the dependent variable, and audit quality as the moderator variable. The study classifies sustainability reporting as non-experimen

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Fauzi Nurrahmawanto, Julia Safitri, and Albert Gamot Malau. "Analysis of the Effect of Income Tax and Firm Size on Capital Structure Moderated by Sales Growth." Indonesian Journal of Business Analytics 4, no. 4 (2024): 1613–27. http://dx.doi.org/10.55927/ijba.v4i4.10436.

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This study aims to examine and analyze the effect of income tax and firm size on the capital structure of coal mining companies, whether moderated or not by sales growth. A quantitative approach was used in this study by taking samples from 13 coal mining companies listed on the Indonesia Stock Exchange in 2018–2023. Multiple linear regression analysis was used with the help of the application Jeffry’s Amazing Statistics Program (JASP). The research results show that the income tax has no significant effect on capital structure. In contrast, the firm size has a significant positive effect on t

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SENGUPTA, ISHITA. "Optimal time for investment to regulate emissions of particulate matter in Indian thermal power plants." Environment and Development Economics 12, no. 6 (2007): 827–60. http://dx.doi.org/10.1017/s1355770x07003968.

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ABSTRACTThis study aims to find the optimal switching point for the Indian coal-based power plants to switch to a cost-effective technology and reduce particulate emissions. Regulation in the form of an emission standard, an emissions tax, an ash tax, or a coal tax provides an incentive for the power plants to abate. We have taken a period of 40 years to show the pattern of abatement in a sample of 40 power plants. Linear programming using GAMS has been used for the analysis to determine when the plants will shift to cost-efficient technology. We have first done the analysis on a firm-to-firm

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Rheynaldi, Pande Ketut, Endri Endri, Minanari Minanari, Putri Andari Ferranti, and Subur Karyatun. "Energy Price and Stock Return: Evidence of Energy Sector Companies in Indonesia." International Journal of Energy Economics and Policy 13, no. 5 (2023): 31–36. http://dx.doi.org/10.32479/ijeep.14544.

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This research aims to analyze the effect of the exchange rates, interest rates, oil prices, coal prices, debt-to-equity ratio, return on asset, and firm size on the dependent variable stock returns in energy sector companies listed on the Indonesia Stock Exchange in 2017 to 2021. The analysis technique in this study was carried out using a panel data regression test with the Eviews10 program. The results of this study indicate that the variables coal price, debt-to-equity ratio, and firm size have no effect on stock returns, while oil prices and return on assets have a positive impact on stock

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Adzhani, Dhearista, and Rahman Amrullah Suwaidi. "Analisis Nilai Perusahaan Sub Sektor Pertambangan Batu Bara yang Terdaftar di Bursa Efek Indonesia." Journal of Management and Bussines (JOMB) 4, no. 2 (2022): 872–89. http://dx.doi.org/10.31539/jomb.v4i2.4505.

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The purpose of this study is to understand the effect of company growth and profitability on firm value with capital structure as a moderating variable in coal mining sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This research method is descriptive quantitative. The population in this analysis are 25 coal mining companies listed on the Indonesia Stock Exchange. The sampling technique chosen was by using a purposive sampling technique so that there were a sample of 22 companies that were in accordance with the established criteria. Analysis of the data us

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Musviyanti, Musviyanti, Rusdiah Iskandar, Salmah Pattisahusiwa, and Wulan Ihyig Ratnasari. "Corporate social responsibility practices versus firm value: An exploration study." Corporate Governance and Organizational Behavior Review 6, no. 4 (2022): 80–86. http://dx.doi.org/10.22495/cgobrv6i4p7.

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Initially, corporate social responsibility (CSR) implementation was a voluntary commitment of the company to the environment and to society. However, nowadays, the implementation of CSR becomes a corporate obligation. The obligation to implement CSR can influence all stakeholders and be influenced by the company’s business operations. Based on the phenomenon of obligation and increasing implementation of CSR in coal mining companies by using theoretical foundations laid by Gregory, Tharyan, and Whittaker (2014) and Crisóstomo, de Souza Freire, and Cortes de Vasconcellos (2011). The purpose of

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Utami, Meri Amalia, Mohamad Adam, Marlina Widiyanti, and Lukluk Fuadah. "effect of company profitability and dividend policy on firm value PT Bukit Asam TBK." International journal of business, economics and management 7, no. 4 (2024): 176–83. http://dx.doi.org/10.21744/ijbem.v7n4.2337.

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The purpose of this study is to obtain empirical evidence of Coal Prices, Profitability and Dividend Policy on PT Bukit Asam Tbk value listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling, the research samples obtained totalled 1 company with quarterly research period from 2012-2022 so that there were 44 units of analysis. The research design was quantitative descriptive. The analysis technique in this research is multiple regression analysis method. The results showed that Coal Price has a significant positive effect, Profitability and Dividend Policy have no

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Lubna Irhamna, M. Aryo Arifin, and Nurmala Nurmala. "Analisis Audit Tenure, Ukuran Perusahaan, dan Audit DeIay terhadap KuaIitas Audit pada Perusahaan Subsektor Pertambangan Batubara yang Terdaftar di BEI." Reviu Akuntansi, Manajemen, dan Bisnis 4, no. 1 (2024): 131–43. http://dx.doi.org/10.35912/rambis.v4i1.3360.

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Purpose: This study tests the hypothesis of audit tenure analysis of the effect of firm size and audit delay on audit quality in coal subsector mining companies listed on the Indonesia Stock Exchange. Research methodology: This study used quantitative data from 18 companies listed on the Indonesian Stock Exchange. The sampling technique used a purposive sampling method, and the samples that met the criteria for research were 13 companies over five years, totaling 65 financial reports for the 2018-2022 period. methods of SPSS 27. Data were collected from the documentation. Results: The results

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Avinda, Ika Nur, Agus Maolana Hidayat, and Budi Rustandi Kartawinata. "The Influence of Financial Performance and ESG on Firm Value with Firm Size as Moderator." International Journal of Accounting and Finance in Asia Pasific 8, no. 2 (2025): 257–73. https://doi.org/10.32535/ijafap.v8i2.4003.

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Firm value illustrates how investors and the market view the company's ability to effectively manage its resources effectively. There are several factors that influence firm value, including financial performance, ESG, and firm size. This research aims to assess the impact of financial performance, ESG, and firm size on firm value, along with the role of firm size in influencing the relationship between financial performance and ESG on firm value. The analytical approach employed in this research is moderated regression analysis (MRA). The sample for this research includes firms engaged in the

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Ade Jamarudin and Neng Reni Anggia Damayanti. "GEOPOLITICAL RISK, PRICE OF COAL, DAN COAL CASH COST PENGARUHNYA TERHADAP COMPANY VALUE (Penelitian di Perusahaan Sektor Energi Batu Bara yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2023)." Lobi 2, no. 1 (2025): 63–82. https://doi.org/10.15575/lobi.v2i1.1274.

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The coal energy sector is highly influenced by geopolitical risks, coal price fluctuations, and production costs. This study aims to analyze the effect of Geopolitical Risk (GPR), Price of Coal (POC), and Coal Cash Cost (CCC) on Price to Book Value (PBV) in Indonesian coal energy companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2023. Using panel data regression with the Random Effect Model (REM), the results show that GPR negatively and significantly affects PBV, POC positively and significantly affects PBV, while CCC has a negative but insignificant effect. Simultan

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Aruna, Bhagavatula, and Rajesh H. Acharya. "Is the effect of Indian energy price shocks asymmetric on the stock market at the firm level? A panel SVAR approach." ECONOMICS AND POLICY OF ENERGY AND THE ENVIRONMENT, no. 1 (November 2020): 191–211. http://dx.doi.org/10.3280/efe2020-001009.

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This paper examines, using monthly data from 1995 to 2016, whether the oil, coal and electric-ity price shocks have an asymmetric influence on stock returns and inflation. The paper has employed Panel Structural Vector Autoregressive (PSVAR) model with various measures of the oil, coal and electricity price shocks on a dataset containing 1168 firms. Results from Pan-el-SVAR reveal that all oil, coal and electricity price specifications have an asymmetric impact on stock returns. Further, impulse response function reveals that the various dimensions of oil, coal and electricity price shocks lea

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Martinus, Robert Hutauruk. "The role of enterprise risk management on company value is moderated by company size in coal mining entities listed on the Indonesia stock exchange." World Journal of Advanced Research and Reviews 23, no. 2 (2024): 111–25. https://doi.org/10.5281/zenodo.14833324.

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This study seeks to explore and emphasize the impact of Enterprise Risk Management (ERM) on firm value, using Tobin's Q, Price to Book Value (PBV), and Price to Earnings Ratio (PER) as measurement indicators. Additionally, it will analyze how factors such as firm size, Current Ratio (CR), Debt to Assets Ratio (DAR), Total Assets Turnover (TATO), and Return on Assets (ROA) affect these relationships. The research will focus on coal mining companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021. The study used multiple linear regression with the ordinary least squares method to

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Hazmi, Raldin Alif Al, Ammar Ramadhan, and Amrie Firmansyah. "Moderating Role of Profitability in The Association Between Green Accounting and Firm Value." Journal of Governance Risk Management Compliance and Sustainability 4, no. 1 (2024): 45–59. http://dx.doi.org/10.31098/jgrcs.v4i1.2166.

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Environmental pollution often occurs in various parts of the world, including Indonesia. Indonesia, with abundant natural resources, raises new environmental issues. Companies in the mining and coal sector cause significant environmental damage in Indonesia. Not infrequently, these companies are less aware of the importance of preserving the environment. Most companies only think about profit without paying attention to environmental sustainability. This study aims to analyze and determine the effect of green accounting implementation on firm value and profitability on moderating the interacti

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Dr. P. Pirakatheeswari and N. Bharath Kumar. "A STUDY ON FINANCIAL PERFORMANCE OF COAL INDIA LIMITED." Juni Khyat 15, no. 03 (2025): 09–16. https://doi.org/10.36893/jk.2025.v15i3.009.

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Finance is an integral aspect of every business. The success of an organization depends on how competently the firm is managing the funds available to them. There are many stakeholders in a company, including trade creditors, bondholders, investors, employees, and management. Each group has its own interest in tracking the financial performance of a company. Understanding financial performance is essential for every organization because most of the organization’s crucial decisions depend on the financials. Understanding financial performance is necessary because they help in the decision-makin

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47

Rosyid Rosyid, Srie Nuning Mulatsih, and Budiastuti Fatkar. "Optimalisasi Struktur Modal: Profitabilitas Memediasi Nilai Perusahaan pada Sub Sektor Batubara Periode 2019-2023." Jurnal Manajemen Bisnis Era Digital 1, no. 2 (2024): 291–300. http://dx.doi.org/10.61132/jumabedi.v1i2.347.

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In this study, it is investigated how the optimal capital structure can impact the value characteristics of coal companies and whether the capital structure will have an impact on firm value through the mediating variable of profitability. The data collection technique used panel data from leading coal companies and applied regression analysis method to test the influence between independent variables, mediating variables, and dependent variables. The research findings show that there is a significant influence between capital structure and probability characteristics, with the mediating varia

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Setyadi, Gina Christina, and Ida Ida. "Faktor-faktor penentu kinerja keuangan perusahaan industri batu bara." Jurnal Manajemen Bisnis dan Kewirausahaan 8, no. 5 (2024): 1235–49. http://dx.doi.org/10.24912/jmbk.v8i5.31089.

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This research aims to examine the influence of sales growth (SG), current ratio (CR), debt to equity ratio (DER), intellectual capital (IC), and firm size (SIZE) on financial performance (ROA) in coal industry energy sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2020 to 2022 when coal prices increased significantly. The sampling method used is purposive sampling technique and there are 22 coal industry energy sector companies listed on the Indonesia Stock Exchange from 2020 to 2022. The data were analyzed using the panel data linear regression method with EViews 1

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Helmina, Monica Rahardian Ary, Meina Wulansari Yusniar, and Novita Weningtyas Respati. "Green development and its impact on financial performance and corporate value in the coal industry." Multidisciplinary Science Journal 7, no. 5 (2024): 2025255. http://dx.doi.org/10.31893/multiscience.2025255.

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The Purpose of this research is to examine the impact of Green Innovation, Environmental Management Systems (EMS), and Research & Development (R&D) on Firm Value, with Corporate Financial Performance as a moderating factor. Green Innovation is assessed using 12 specific innovation disclosure items, while EMS is measured by the ISO-14001 certification. Firm value, the dependent variable, is quantified by the price-to-book value (PBV) ratio. Additionally, this research includes price-to-book value and corporate financial performance as control variables to provide a clearer understanding

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Manihuruk, Ruthyanti, and Yuniningsih Yuniningsih. "Analysis of Firm Value Mediated by Investment Decisions of Coal Subsector Companies Listed on The Indonesian Stock Exchange." Social Science and Humanities Journal 8, no. 10 (2024): 5698–710. http://dx.doi.org/10.18535/sshj.v8i10.1426.

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Firm value can be interpreted as a measure of the success of the company's performance in increasing shareholder prosperity. The purpose of this study was to determine the effect of company size, liquidity and leverage on firm value and the role of investment decisions as mediating variables in property and real estate companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sampling technique in this study used purposive sampling technique with a total sample of 19 companies. The analysis technique used is path analysis. This study found that company size and liquidity h

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